On taxes and other obligatory payments to the budget (Tax Code)

Article 458. Withdrawal of an application for importation of goods and payment of indirect taxes in case of import of goods in the Eurasian Economic Union

1. An application for the import of goods and payment of indirect taxes shall be subject to withdrawal from the tax authorities by the taxpayer independently, as well as on the basis of a tax application for the withdrawal of tax reporting submitted by the taxpayer to the tax authority at the location (residence) of the taxpayer.

2. The withdrawal of an application for the import of goods and payment of indirect taxes shall be carried out by the taxpayer independently in case of making changes and additions to the information previously indicated in the application for the import of goods and payment of indirect taxes that do not affect the size of the tax base for calculating the amounts of indirect taxes.

3. The withdrawal of an application for the import of goods and payment of indirect taxes shall be made by the taxpayer by filing a tax application with the tax authority in the following cases:

1) erroneous submission of an application for the import of goods and payment of indirect taxes;

2) establishment of the fact of absence of goods import by the tax authority;

3) making changes and additions to the information previously indicated in the application for the import of goods and payment of indirect taxes that affect the size of the tax base for calculating the amounts of indirect taxes, including in the cases provided for in paragraphs 2 and 3 of Article 459 of this Code.

4. The withdrawal of an application for the import of goods and payment of indirect taxes shall be made by one of the following methods:

1) removal from the central node of the system for receiving and processing tax reporting, which is applied on applications for the import of goods and payment of indirect taxes, submitted erroneously or submitted for imported goods that were fully returned due to inadequate quality and (or) configuration, and also when the tax authority establishes the fact of absence of goods import.

For the purposes of part one of this subparagraph, an application for the import of goods and payment of indirect taxes shall be considered erroneously submitted if the obligation to submit such an application is not provided for by this Code;

2) replacement, in which amendments and additions to the application for the import of goods and payment of indirect taxes shall be made by the taxpayer by withdrawing the previously submitted application with the simultaneous submission of a new application;

3) changes in case of sending an application for the import of goods and payment of indirect taxes to a tax authority not at the place of location (residence).

For the purposes of subparagraphs 2) and 3) of part one of this paragraph, when withdrawing an application for the import of goods and payment of indirect taxes by replacing or changing in the personal accounts of the taxpayer, the tax authority at the place of registration shall reverse the amounts reflected in the withdrawn application for the import of goods and payment of indirect taxes, with subsequent reflection in the personal account of data on the application for the import of goods and payment of indirect taxes, taking into account the declared amendments and (or) additions.

5. A taxpayer is not allowed to introduce amendments and additions to an application for importation of goods and payment of indirect taxes for:

1) a taxable period under audit - within the period of comprehensive audits and thematic audits with respect to VAT and excise duties specified in a tax audit prescription;

2) a taxable period complained of - within the period of submission and consideration of a complaint about an audit findings report with account of the renewal term for filing a complaint about VAT and excise duties specified in the taxpayer’s complaint.

6. The procedure for withdrawing an application for importation of goods and payment of indirect taxes shall be determined by the authorized body.

Footnote. Article 458 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2021).