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

Article 422. VAT rates

1. The VAT rate is 12 percent and it is applied to the amount of taxable turnover and taxable import.

2. Turnovers from the sale of goods, works, services, specified in Chapter 44 of this Code, are liable to zero-rated VAT.

In case of a failure to confirm that turnover from the sale of goods, works, services is zero-rated in accordance with Chapter 44 of this Code, this turnover from the sale of goods and services is liable to VAT at the rate specified in paragraph 1 of this article.

The amount of and procedure for the payment of uniform rates of customs duties, taxes, as well as the aggregate customs payment are established by the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan.

3. When a person deregisters for VAT, the amount of taxable turnover, determined in accordance with paragraph 4 of Article 380 of this Code, is subject to the VAT rate, which,:

1) with regard to inventories, is effective as of the date of the person’s deregistration for VAT;

2) with regard to fixed assets, intangible and biological assets, investments in immovable property, was effective as of the date of their purchase.
Article 423. Taxable period

A taxable period for VAT is a calendar quarter.
Article 424. Tax declaration

1. The VAT payer specified in subparagraph 1) of paragraph 1 of Article 367 of this Code is obliged to submit a VAT declaration for each taxable period to the tax authority at the location on or before the 15^th day of the second month following the reporting taxable period, unless otherwise provided for by this article.

The obligation to submit a declaration for value added tax shall not be applied to the persons specified in subparagraphs 2) and 3) of paragraph 1 of Article 367 of this Code, for which registration for value added tax has not been made.

In the cases specified in paragraph 3 of Article 426 of this Code, the operator shall submit a VAT declaration of contract activity of all participants in a simple partnership (consortium).

2. Along with the declaration, it is necessary to submit the registers of invoices for the goods, works and services purchased and sold during the taxable period, which are an annex to the declaration. The forms of registers of invoices for purchased and sold goods, works, services are approved by the authorized body.

The number of cells for indicating invoice numbers is not limited in case of electronic form of:

1) a register of invoices (documents on the release of goods from the state material reserve) for purchased goods, works, services during the reporting taxable period;

2) a register of invoices for goods, works, services sold during the reporting taxable period.

If a VAT payer:

issues invoices both in electronic and paper form during the taxable period, the register of invoices for goods, works and services sold during the taxable period shall reflect paper-based invoices;

receives invoices both in electronic and paper form during the taxable period, the register of invoices for goods, works and services sold during the taxable period shall reflect paper-based invoices.

If a VAT payer:

issues only electronic invoices during the taxable period, the register of invoices for goods, works and services sold during the taxable period is not submitted to tax authorities;

receives only electronic invoices during the taxable period, the register of invoices for goods, works, services received during the taxable period is not submitted to tax authorities.

3. Is excluded – by the Law of the Republic of Kazakhstan dated 02.04.2019 No. 241-VI (shall be enforced from 01.01.2019)

4. A taxpayer deregistered by a decision of a tax authority in the cases provided for in paragraph 4 of Article 85 of this Code shall be obliged to submit a liquidation declaration for value added tax to the tax authority at the location no later than the 15th day of the month following the month in which deregistration has been carried out. The liquidation declaration shall be drawn up for the period from the beginning of the tax period in which the taxpayer is deregistered until the date of deregistration.

The provision of this paragraph shall not apply to the persons referred to in subparagraph 4), eighth and ninth paragraphs of subparagraph 6) of paragraph 4 of Article 85 of this Code.

5. VAT payers carrying out the provision of services of casino, slot machine hall, totalizator and bookmakers shall submit tax reports in accordance with the provisions of Section 16 of this Code.

Footnote. Article 424 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 No. 241-VI (shall be enforced from 01.01.2019); dated 10.12.2020 No. 382-VI (see Article 2 for the procedure of entry into force); dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).