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

Article 374. Turnover from the sale (purchase) under agency agreements

1. The sale of goods, performance of works or rendering of services, the purchase of goods, works, services on behalf of and at the expense of the principal, the agent’s transfer of goods purchased for the principal to the principal, as well as performance of works, rendering of services by a third party for the principal in a transaction, entered into by the agent with such a third party on behalf of and at the expense of the principal, are not the agent’s turnover from sale (purchase).

2. The provision of paragraph 1 of this Article shall not apply to:

1) the sale of goods received from non-resident principal who is not a VAT payer in the Republic of Kazakhstan and does not operate through a structural unit. In this case, the shipment of goods is the agent’s turnover from the sale;

2) the sale of goods, performance of works, rendering of services, as well as the purchase of goods, works, services by an operator in the cases provided for by paragraph 3 of Article 426 of this Code.
Article 375. Turnover from the sale on conditions consistent with those of a commission agreement

1. None of the following is the commission agent’s turnover from sale:

the sale of goods, performance of works, rendering of services by the commission agent on behalf of the principal on conditions consistent with those of a commission agreement;

the commission agent’s transfer of goods purchased for the principal to the principal on conditions consistent with those of a commission agreement;

the performance of works, rendering of services by a third party for the principal in a transaction, entered into by this third party with the commission agent, except for cases when such works and services are the commission agent’s turnover from the purchase of works, services from a non-resident.

2. The provisions of paragraph 1 of this article shall not apply to the sale of goods received from non-resident principal who is not a VAT payer in the Republic of Kazakhstan and does not operate through a structural unit. In this case, the sale of goods is the commission agent’s turnover from the sale.