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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.

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.

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).

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’).

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

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.