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

Article 379. Effective date of turnover from the sale of the goods, works, services

1. The effective date of turnover from the sale of goods, except for turnovers specified in paragraphs 2, 5, 7 - 12 and 14 of this article, is:

1) if the terms of a contract provide for an obligation of a supplier (seller) to deliver goods - one of the following dates:

the day of transferring goods to a person delivering goods, who is assigned by the supplier (seller), including his/her authorized person;

the day of loading goods onto the supplier’s (seller’s) vehicle;

2) if a contract does not provide for an obligation of a supplier (seller) to deliver goods:

when a document confirming goods’ delivery shall be issued in accordance with the legislation of the Republic of Kazakhstan on accounting and financial reporting - the date of signing such a document by the supplier (seller) and the recipient (buyer);

in other cases - the day, determined in accordance with the civil legislation of the Republic of Kazakhstan, when a recipient (buyer) or a person authorized by him/her, including the one delivering such goods, receives goods in possession.

2. When selling goods on the basis of documents of title confirming the provision of identified goods at the disposal of a customer, the date of sale turnover shall be the last day of the month on which the date of actual transfer of such goods to the buyer falls.

3. The effective date of turnover from the sale of works, services is the day of performance of works, rendering of services, except for the cases specified in paragraphs 4, 5, 6 and 13 of this article.

In this case, the day of performance of works, rendering of services is the date of signing, indicated in:

an acceptance certificate for performed works, rendered services;

a document (except for an invoice) confirming the performance of works, rendering of services, which is issued in accordance with the legislation of the Republic of Kazakhstan on accounting and financial reporting, in case of absence of an acceptance certificate for performed works, rendered services.

4. When carrying out banking operations, rendering services for granting a credit (loan, microcredit), services for the carriage of passengers, baggage, cargo and postal items by rail, services for providing slot machines without winnings, personal computers, game tracks (skittles (bowling alley), go-karts (go-kart racing), billiard tables (billiards) for use, the effective date of turnover from the sale of services is the earliest of the dates below:

1) the date of receipt of each payment (regardless of the form of payment);

2) the date of recognition of rendered services in accounting records.

5. When selling electric and (or) heat power, water, gas, utilities, communications services, services for the carriage of passengers, baggage and cargo by air, services for cargo transportation using the trunk pipeline system, with the exception of gas pipelines, the effective date of turnover for the sale of goods, works, services is the last day of the calendar month in which goods are delivered, works are performed, services are rendered.

For the purposes of this Section, utilities are understood to mean works for cleaning drain and sewer systems, waste collection services (garbage disposal), elevator and door phone maintenance services.

6. When performing works, rendering services (except for the carriage of passengers, baggage, cargo and mail by rail), which require the issuance of documents in accordance with the legislation of the Republic of Kazakhstan on rail transport, the effective date of turnover from the sale of works, services is the most recent date indicated in a document confirming the performance of works, rendering of services.

7. When selling print periodicals or other media products, also by placing on an Internet resource in public telecommunications networks, the effective date of turnover is the day of delivery of a print periodical or the day of sending media products to an e-mail or a subscriber’s electronic mailbox and (or) the day of placing media products on an Internet resource in public telecommunications networks.

8. In case of exportation of goods under the customs export procedure, the effective date of turnover from the sale of goods is:

1) the date of actual crossing of the customs border of the Eurasian Economic Union at a checkpoint, which is determined in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan;

2) the date of registration of a full goods declaration bearing marks of the customs authority that conducted the customs declaration procedure in cases of exportation of goods under the customs export procedure using temporary customs declaration;

3) the date of introduction of amendments (additions) to the information declared in the goods declaration on actual quantity of exported goods and other missing information made after the end of the declared period for delivery of goods under the customs export procedure using periodic customs declaration in accordance with customs legislation Republic of Kazakhstan.

9. In case of importation of goods, earlier exported under the customs export procedure, under the customs re-import procedure, the effective date of turnover from the sale of goods is:

1) the date of actual crossing of the customs border of the Eurasian Economic Union at a checkpoint when exporting the goods under the customs export procedure not using the periodic or temporary declaration procedure, determined in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan;

2) the date of registration of a full goods declaration bearing marks of the customs authority that conducted the customs declaration, when exporting goods under the customs export procedure using temporary declaration.

3) the date of introduction of amendments (additions) to the information declared in the goods declaration on actual quantity of exported goods and other missing information made after the end of the declared period for delivery of goods under the customs export procedure using periodic customs declaration in accordance with customs legislation Republic of Kazakhstan.

10. In case of transfer of pledged property (goods) by a pledger, the effective date of the pledger’s turnover from the sale is the day of transfer of the title to a pledged asset from the pledger to a winner of auctions, held in the process of foreclosure on the pledged property, or to a pledgee.

11. When transferring property into financial lease, the effective date of turnover from the sale is:

1) in terms of the amount of a periodic lease payment established by a lease agreement, excluding the amount of remuneration, except for the cases specified in subparagraphs 2) and 3) of this paragraph - the date of maturity of such a payment;

2) in terms of the amount of all periodic lease payments, excluding the amount of remuneration, the date of maturity of which, under a lease agreement, is established prior to the date of transfer of the property to a lessee, - the date of transfer of property into financial lease;

3) in terms of amounts of prepaid lease payments specified by a lease agreement exclusive of the amount of remuneration, provided that the requirements of Article 197 of this Code are met - the date of receipt of such a payment (regardless of the form of payment);

4) in terms of the amount of remuneration accrued, the effective date of turnover is the earliest of the following dates:

the last day of a reporting taxable period;

the last day of termination of accrual of remuneration under a financial lease agreement.

12. In case of loss of goods purchased without VAT under the customs procedure for free customs zone, except for the goods specified in Article 394 of this Code, the effective date of turnover from the sale of the goods is that of establishment of the fact of loss by a taxpayer.

13. In case of recognition of works and services, performed and rendered by a non-resident, as the VAT payer’s turnover in accordance with Article 373 of this Code, the effective date of such turnover is either:

the date of signing an acceptance certificate for performed works, rendered services by a supplier (seller) and a recipient (buyer) that are parties to an agreement or

the date of recognition of costs of the purchase of works, services from a non-resident in accounting records – provided that there is another document confirming the performance of works, rendering of services, in case of absence of an acceptance certificate for performed works, rendered services.

14. When deregistering for VAT, the effective date of the turnover specified in subparagraph 3) of part one of paragraph 1 of Article 369 of this Code is the day preceding:

1) the day, on which a VAT payer submitted a VAT liquidation declaration;

2) the date of deregistration for VAT by the decision of the tax authority specified in paragraph 6 of Article 85 of this Code.

15. If the documents, specified in Paragraphs 3 and 13 of this Article, indicate several dates, then the most recent of the indicated dates is that of signing the document.

16. In the event of sale on installment payment terms of collateral property earlier put on the books of a subsidiary bank acquiring doubtful and bad assets of the parent bank towards debt repayment, the date of the sale turnover shall be the date of receipt of such payment under the sale and purchase agreement or the date of receiving such payment, whichever occurs first.

Footnote. Article 379 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 No. 241-VI (enforcement see Article 2); dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2021); dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).

Chapter 43. DETERMINATION OF THE AMOUNT OF TURNOVER AND IMPORT