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

Article 459. The order for adjusting VAT amounts paid in case of import of goods

1. In case of a partial and (or) complete return of goods imported into the territory of the Republic of Kazakhstan from the territory of member states of the Eurasian Economic Union, due to inadequate quality and (or) completing before the expiration of the month in which such goods were imported, reflection of information on such goods in the application for the import of goods and payment of indirect taxes shall not be made.

2. In case of a partial return of goods due to inadequate quality and (or) completing after the expiration of the month in which such goods were imported, information on such goods shall be reflected in the application for the import of goods and payment of indirect taxes submitted instead of the withdrawn application.

3. In case of full return of goods due to inadequate quality and (or) completing after the expiration of the month in which such goods were imported, the application for the import of goods and payment of indirect taxes submitted for such goods shall be withdrawn by the deletion method in accordance with subparagraph 1) of paragraph 3 Article 458 of this Code.

4. For the purposes of this article, documents proving full and (or) partial return of goods imported in the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union, because of their low quality and (or) incomplete set, are as follows:

1) a claim agreed on by an exporting taxpayer and an importing taxpayer, which contains information on the quantity of imported goods subject to return due to their low quality and (or) incomplete set;

2) certificates of acceptance and transfer of goods (in case of no transportation of returned goods);

3) transport (shipping) documents (in case of transportation of returned goods);

4) certificates of destruction (in case of destruction of goods).

Copies of the documents specified in this paragraph shall be submitted on paper to the tax authority simultaneously with the documents provided for in subparagraphs 1) - 7) of part two of paragraph 2 of Article 456 of this Code.

5. Not subject to VAT is:

1) loss of goods incurred by a taxpayer within the limits of natural loss standards established by the legislation of the Republic of Kazakhstan;

2) deterioration of goods as a result of natural and man-made disasters.

For the purposes of this article, the loss of goods shall be understood to mean an event resulting in the destruction or loss of goods. Deterioration of goods means the downgrading of all or some characteristics (properties) of the goods, as a result of which this product cannot be used for the purposes of taxable turnover.

Footnote. Article 459 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2021).

SECTION 11. EXCISE DUTIES

Chapter 51. GENERAL PROVISIONS