Client note: Main changes in the
customs law of Kazakhstan
The Decision No. 46 dated 11 May 2017 of the College of the Eurasian economic union introduced changes to the ‘Procedure of introduction of amendments and (or) additions to the declaration on goods’.
07.04.2017
Please be informed that the State revenue committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter – the ‘Committee’) provided a clarification in its letter dated 29 March 2017 No. КГД-08-2-17021-КГД-7951 regarding issue of electronic invoices prior to enactment of the respective law (hereinafter – the ‘Law’).
Customs Code of the Eurasian
Economic Union
As of today, the Treaty on the Customs Code of the Eurasian Economic Union (hereinafter – the ‘EAEU Customs Code’) is in process of signing. It is expected that the document will come into force not earlier than 29 December 2017.
31.03.2017
Please be informed that the State revenue committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter – the ‘SRC’) clarified in its letter dated 7 March 2017 No. КГД-06-3-11411-КГД-5981 that an electronic invoice (hereinafter – ‘EI’) may be signed by one of the participants of EI information system (hereinafter – ‘EIIS’): either by (i) a head of the company or by (ii) an authorized person on the basis of an electronic power of attorney (hereinafter – ‘PoA) issued by the company and signed with its electronic signature. I.e., it is not required to sign the same EI by both the head and the chief accountant of the company.
Clarification of the State revenue
committee on application on
import of goods and payment of
indirect taxes
Please be informed that the State revenue committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter – the ‘SRC’) clarified in its letter dated 13 March 2017 No. КГД-08-3-13036-КГД-6468 that the Kazakh exporter is obliged to provide the tax authorities with an application on import of goods and payment of indirect taxes submitted along with VAT declaration and received from the importer in case of export of goods to the member-states of the Eurasian economic union (the EAEU).
Clarification of the State revenue
committee on deduction of losses
of foreign branch of a Kazakh
company
Please be informed that the State revenue committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter – the ‘SRC’) clarified in its letter dated 30 January 2017 No. КГД-07-1-3343-КГД-2247 that a Kazakh company is obliged to declare income and expenses of its foreign branch in the declaration on corporate income tax (hereinafter – ‘CIT’).
Recent changes in the customs
legislation of the Republic of
Kazakhstan
The main changes in the customs legislation of the Republic of Kazakhstan included:
Transfer of rates of customs fees in the national currency
Introduction of changes to EAEU FEACN
The decisions on classification of goods under EAEU FEACN adopted by the Eurasian economic commission
Transfer of rates of customs fees in the national currency
Introduction of changes to EAEU FEACN
The decisions on classification of goods under EAEU FEACN adopted by the Eurasian economic commission
Tax alert on main changes and
amendments to the tax code
effective 2017
GRATA International law firm provides you with a brief tax alert on main changes and amendments to the Code of the Republic of Kazakhstan on taxes and other obligatory payments to the budget (the Tax Code) effective 2017.
GRATA Law Firm held a workshop titled: 'Kazakhstan - Russia: legal
aspects of doing business'
On 24 April 2015, in Almaty there has been a workshop titled: 'Kazakhstan - Russia: legal aspects of doing business' held by GRATA Law Firm.