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

Article 456. Procedure for calculating and paying value added tax when importing goods in the Eurasian Economic Union

1. Unless otherwise is established by this Article, the procedure for calculating and paying value added tax in the Eurasian Economic Union shall be determined in accordance with Chapter 48 of this Code.

2. When importing goods, including goods that are products of processing of raw materials supplied by customer into the territory of the Republic of Kazakhstan from the territory of member states of the Eurasian Economic Union, the taxpayer shall be obliged to submit to the tax authority at the place of location (residence) an application for the import of goods and payment of indirect taxes, including under agreements (contracts) of leasing, on paper and in electronic form or only in electronic form no later than the 20th day of the month following the tax period, unless otherwise provided by this paragraph.

Simultaneously with the application for the import of goods and payment of indirect taxes, the taxpayer shall submit the following documents to the tax authority:

1) a bank statement confirming the actual payment of indirect taxes on imported goods, and (or) another payment document provided for by the legislation of the Republic of Kazakhstan on banks and banking activities, confirming the fulfillment of the tax obligation to pay indirect taxes on imported goods, or documents confirming exemption from value added tax, subject to the requirements of Article 451 of this Code.

At the same time, these documents shall not be submitted in case of a different procedure for paying value added tax, as well as in case of an overpayment on personal accounts for value added tax on imported goods, which is subject to offset against future payments on value added tax on imported goods, provided that the taxpayer has not filed an application for the offset of the specified amounts of overpayment for other types of taxes and payments to the budget or a refund to the current account.

Under leasing agreements (contracts), the documents specified in this subparagraph shall be submitted within the time period established in this paragraph for the term of the lease payment provided for by the leasing agreement (contract) falling on the reporting tax period;

2) shipping and (or) other documents confirming the movement of goods from the territory of one member state of the Eurasian Economic Union to the territory of the Republic of Kazakhstan (these documents shall not be submitted if registration of these documents for certain types of goods movement, including the movement of goods without the use of vehicles, are not provided for by the legislation of the Republic of Kazakhstan);

3) invoices drawn up in accordance with the legislation of a member state of the Eurasian Economic Union upon shipment of goods, if their submission (extract) is provided by the legislation of a member state of the Eurasian Economic Union.

If the submission (extract) of an invoice is not provided for by the legislation of a member state of the Eurasian Economic Union or the goods are purchased from a taxpayer of a state that is not a member state of the Eurasian Economic Union, another document submitted (issued) by the seller shall be presented instead of the invoice confirming the value of imported goods;

4) agreements (contracts) on the basis of which the goods imported into the territory of the Republic of Kazakhstan from the territory of a member state of the Eurasian Economic Union are purchased, in case of leasing goods (leasing items) - leasing agreements (contracts), in case of a loan in the form of things - loan agreements, agreements (contracts) for the manufacture of goods, agreements (contracts) for the processing of raw materials supplied by customer;

5) an information message (in the cases provided for by paragraphs 2, 3, 4 and 5 of Article 454 of this Code) submitted to the taxpayer of the Republic of Kazakhstan by a taxpayer of another member state of the Eurasian Economic Union or a taxpayer of a state that is not a member of the Eurasian Economic Union, signed by the head (individual entrepreneur) and certified by the seal of an organization that sells goods imported from the territory of a third member state of the Eurasian Economic Union, containing information about the taxpayer of the third member state of the Eurasian Economic Union and the agreement (contract) concluded with the taxpayer of this third member state of the Eurasian Economic Union on the purchase of imported goods:

number identifying the person as a taxpayer of a member state of the Eurasian Economic Union;

the name of a taxpayer (organization, individual entrepreneur) of the member state of the Eurasian Economic Union;

location (residence) of a taxpayer of the member state of the Eurasian Economic Union;

number and date of the contract (agreement);

specification number and date.

If a taxpayer of the member state of the Eurasian Economic Union from which the goods are purchased is not the owner of the goods being sold (is a commission agent, attorney), then the information specified in paragraphs two-six of part one of this subparagraph shall also be submitted in relation to the owner of the goods being sold.

In case of submission of an information message in a foreign language, a translation into Kazakh and Russian is required.

An information message shall not be submitted if the information provided for by this subparagraph is contained in the agreement (contract) specified in subparagraph 4) of part two of this paragraph;

6) agreements (contracts) of commission or order (in cases of their conclusion);

7) agreements (contracts) on the basis of which goods imported into the territory of the Republic of Kazakhstan from the territory of another member state of the Eurasian Economic Union were purchased under commission or agency agreements (in the cases provided for in paragraphs 2 and 3 of Article 454 of this Code, except for cases when the value added tax is paid by the commission agent, attorney).

In case of retail sale and purchase, in the absence of the documents specified in subparagraphs 2), 3) and 4) of part two of this paragraph, the documents confirming the receipt (or purchase) of goods imported into the territory of the Republic of Kazakhstan (including receipts of a cash register, sales receipts, purchase acts) shall be submitted.

The documents specified in subparagraphs 1) - 7) of part two of this paragraph may be submitted in copies certified by the signatures of the head and chief accountant (if any) or other persons authorized to do so by the decision of the taxpayer, as well as the seal of the taxpayer, with the exception of cases when the taxpayer does not have a seal on the grounds provided for by the legislation of the Republic of Kazakhstan.

At the same time, these copies of documents can be presented in the form of a book (books), laced, numbered indicating the total number of sheets on the last sheet and certified on the last sheet by the signatures of the head and chief accountant (if any) or other persons authorized to do so by the decision of the taxpayer, as well as by the seal of a taxpayer, except in cases when the taxpayer does not have a seal on the grounds provided for by the legislation of the Republic of Kazakhstan.

Under leasing agreements (contracts), the taxpayer shall submit to the tax authority no later than the 20th day of the month following the tax period - the month of registration of imported goods (leasing items), simultaneously with the application for the import of goods and payment of indirect taxes, the documents provided for in subparagraphs 1) - 7) part two of this paragraph. Subsequently, the taxpayer shall submit to the tax authority no later than the 20th day of the month following the tax period - the month of the payment period provided for by the leasing agreement (contract), simultaneously with the application for the import of goods and payment of indirect taxes, the documents (copies thereof) provided for by subparagraph 1) of part two of this paragraph.

If the due date for payment of a part of the cost of goods (leasing items) provided for in the leasing agreement (contract) occurs after the import of goods (leasing items) into the territory of the Republic of Kazakhstan, the taxpayer shall submit to the tax authority no later than the 20th day of the month following tax period - the month of registration of imported goods (leasing items), simultaneously with the application for the import of goods and payment of indirect taxes, the documents provided for in subparagraphs 2), 3) and 4) of part two of this paragraph. At the same time, the taxpayer in the application for the import of goods and payment of indirect taxes does not reflect the tax base for value added tax.

If, under a leasing agreement (contract), the due date for payment of a part of the cost of goods (leasing items) is set before the date of import of goods (leasing items) into the territory of the Republic of Kazakhstan, the taxpayer shall submit to the tax authority no later than the 20th day of the month following the tax period - the month of registration of imported goods (leasing items), simultaneously with the application for the import of goods and payment of indirect taxes, the documents provided for in subparagraphs 1) - 4) of part two of this paragraph.

Subsequently, the taxpayer shall submit to the tax authority no later than the 20th day of the month following the tax period - the month of the payment period provided for by the leasing agreement (contract), simultaneously with the application for the import of goods and payment of indirect taxes, the documents (copies thereof) provided for by subparagraph 1) of part two of this paragraph.

The application form for the import of goods and payment of indirect taxes, the rules for its completion and submission shall be approved by the authorized body.

3. An application for the import of goods and payment of indirect taxes on paper (in four copies) and in electronic form shall be submitted:

1) by the persons importing goods into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union with exemption from paying value added tax in accordance with paragraph 2 of Article 451 of this Code and (or) paying value added tax by the offset method in accordance with Article 428 of this Code;

2) by a taxpayer in case of making changes and additions to the application for the import of goods and payment of indirect taxes, provided for in paragraph 2 of Article 459 of this Code.

4. When submitting an application for the import of goods and payment of indirect taxes only in electronic form, the documents specified in subparagraphs 1) - 7) of part two of paragraph 2 of this Article shall not be submitted.

The provision of this paragraph shall not be applied in the cases established by paragraph 3 of this Article.

5. Value added tax on imported goods shall be paid at the location (residence) of taxpayers no later than the 20th day of the month following the tax period.

In case of an upward change in the price of imported goods in accordance with paragraph 8 of Article 444 of this Code, the value added tax on imported goods shall be paid no later than the 20th day of the month following the month in which the parties to the agreement (contract) changed the price of imported goods.

6. The tax period for the calculation and payment of indirect taxes when importing goods, including goods that are products of processing of raw materials supplied by customer, goods (leasing items) under leasing agreements (contracts) into the territory of the Republic of Kazakhstan from the territory of member states of the Eurasian Economic Union shall be the calendar month in which such imported goods are registered or the payment due date stipulated by the leasing agreement (contract) comes.

In this case, the fulfillment of the tax obligation during the tax period shall be allowed.

7. Confirmation by the tax authorities of the fact of payment of value added tax on imported goods in the application for the import of goods and payment of indirect taxes by putting down an appropriate mark or a reasoned refusal to confirm shall be carried out in the cases and in the manner provided by the authorized body.

According to applications submitted on paper and in electronic form, confirmation of the fact of payment of value added tax shall be carried out by the tax authority within ten working days from the date of receipt of the application on paper by putting an appropriate mark on such an application.

According to applications submitted in accordance with paragraph 4 of this Article, confirmation of the fact of payment of value added tax shall be carried out by the tax authority within three working days from the date of receipt of the application in electronic form by sending a notification to the taxpayer confirming the fact of payment of indirect taxes in electronic form.

8. According to applications submitted on paper and in electronic form, the refusal to confirm the fact of payment of value added tax shall be made by the tax authority within ten working days from the date of receipt of the application on paper by sending a reasoned refusal to the taxpayer on paper.

According to applications submitted in accordance with paragraph 4 of this Article, a refusal to confirm the fact of payment of value added tax shall be made by the tax authority within three working days from the date of receipt of the application in electronic form by sending a reasoned refusal to the taxpayer in electronic form.

9. In the cases specified in paragraph 8 of this Article, the taxpayer shall be obliged to submit to the tax authority an application for the import of goods and payment of indirect taxes with the elimination of violations within fifteen calendar days from the date of receipt of a reasoned refusal.

10. In case of an upward change in the price of imported goods in accordance with paragraph 8 of Article 444 of this Code, an application for the import of goods and payment of indirect taxes in electronic form shall be submitted no later than the 20th day of the month following the month in which the parties to the agreement (contract) changed the price of imported goods.

In this case, the application for the import of goods and payment of indirect taxes reflects the changed value of the purchased imported goods.

The documents confirming the increase in the price of imported goods shall be: an agreement (contract) on price changes, an additional invoice, which contains the changed value for taxable imports and value added tax (if the submission (extract) of an invoice is provided for by the legislation of a member state of the Eurasian Economic Union), and (or) another document confirming the change in the price of imported goods.

Footnote. Article 456 is in the wording of the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2021).