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

Article 438. VAT payers in the Eurasian Economic Union

VAT payers in the Eurasian Economic Union are:

1) persons specified in subparagraph 1) of paragraph 1 of Article 367 of this Code;

2) persons importing goods into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union:

a resident legal entity;

a structural unit of a resident legal entity if it is a party to an agreement (contract);

a structural unit of a resident legal entity on the basis of a relevant decision of such a legal entity if this structural unit of a resident legal entity is a recipient of goods under an agreement (contract) between the resident legal entity and a taxpayer of a member state of the Eurasian Economic Union;

a non-resident legal entity operating through a permanent establishment without setting up a structural unit and registered as a taxpayer with tax authorities of the Republic of Kazakhstan;

a non-resident legal entity operating in the Republic of Kazakhstan through a structural unit;

a non-resident legal entity operating without setting up a permanent establishment;

trust managers importing goods as part of their activity under trust management agreements with trust management founders or beneficiaries in other cases of trust management;

a diplomatic mission and equivalent representative office of a foreign state accredited in the Republic of Kazakhstan, diplomatic, administrative and technical staff of these missions, including their family members living with them; a consular office of a foreign state accredited in the Republic of Kazakhstan, consular officials, consular employees, including their family members living with them;

private practice owners importing goods for carrying out the notarial activity, executing enforcement documents, conducting the advocacy activity;

mediators importing goods for carrying out the mediation activity;

an individual importing goods for business purposes. Criteria for classifying goods as those imported for business purposes are established by the authorized body.