Receiving of tax forms while export (import) of goods within the Eurasian Economic Union

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Recipients
Legal entities
Individuals
Cost of the service

Free of a charge

Terms of the service delivery

On a paper carrier - within 20 minutes from the moment of its submission;

In electronic form - no later than 1 working days from the moment of its acceptance by the system of reception of tax reporting of bodies of state revenues

Full name of service
Receiving of tax forms while export (import) of goods within the Eurasian Economic Union

Dear citizens of the Republic of Kazakhstan!

 

In order to prevent the spread of coronavirus infection in the Republic of Kazakhstan, the provision of services on paper media is possible through online reservations in the service centers of the population for the period of quarantine.

Public services can be obtained online on the Portal of "electronic government", the mobile app Egov Mobile and Telegram-bot EgovKzBot2.0

How to get online service 

  1. Log in on the portal and click on the button "Request online" (to get the service you must be registered on the site cabinet.salyk.kz).
  2. Fill in the necessary fields at cabinet.salyk.kz and sign the request with EDS (electronic digital signature). During the scheduled time, check the status of the request in the tax statements journal on the TPA website.

How to get the service in a state agency or in the «State-owned corporation «Government for citizens» NJSC (required documents):

when exporting goods to the Eurasian Economic Union or performing work on the processing of customer-supplied raw materials, the service recipient - the VAT payer provides:

  1. Declaration for value added tax. 
  2. Statement.

when importing goods, including goods that are products of processing of customer-supplied raw materials, into the territory of the Republic of Kazakhstan from the territory of the Eurasian Economic Union, the taxpayer must submit to the tax authority at the place of location (residence) a declaration on indirect taxes on imported goods, including under contracts ( leasing contracts, on paper and in electronic form or in electronic form no later than the 20th day of the month following the tax period. Simultaneously submits the following documents:

  1. The statement (statements) for import of goods and payment of indirect taxes on paper (in four copies) and in electronic form or an electronic look.
  2. The extract of bank confirming the actual payment of indirect taxes on the imported goods and (or) other payment document provided by the banking legislation of the Republic of Kazakhstan, confirming execution of the tax obligation for payment of indirect taxes on the imported goods or other document issued by Committee of state revenues of the Ministry, confirming representation to the recipient of the right for change of term of payment of a tax, or the documents confirming release from the VAT).Other documents provided by the Committee on State Revenues of the Ministry of Finance of the Republic of Kazakhstan or documents confirming exemption from payment of VAT, which confirms the transfer of another payment document or the deadline for payment of taxes provided for by banking legislation of the Republic of Kazakhstan.
  3. The shipping and (or) other documents confirming movement of goods from the territory of the member state of the Eurasian Economic Union on the territory of the Republic of Kazakhstan – aren't submitted in case for separate types of movement of goods including movement of goods without use of vehicles, execution of such documents isn't provided by the legislation of the Republic of Kazakhstan.
  4. The invoices issued according to the legislation of the member state of the Eurasian Economic Union at shipment of goods in case their exposure (extract) is provided by the legislation of the member state of the Eurasian Economic Union.
  5. Contracts (contracts) on the basis of which the goods imported on the territory of the Republic of Kazakhstan from the territory of the member state of the Eurasian Economic Union in case of leasing of goods (leasing objects) – contracts (contracts) of leasing are acquired, in case of representation of a loan in the form of things – loan agreements, contracts (contracts) on production of goods, contracts (contracts) for raw materials supplied by the customer processing.
  6. The information message submitted to the taxpayer of the Republic of Kazakhstan by the taxpayer of other member state of the Eurasian Economic Union, or the taxpayer of the state which isn't the member of the Eurasian Economic Union (signed by the head (individual entrepreneur), and certified by the press of the organization), realizing goods imported from the territory of the third member state of the Eurasian Economic Union, the information about the taxpayer of the third member state of the Eurasian Economic Union and the contract (contract) signed with the taxpayer of this third member state of the Eurasian Economic Union about acquisition of the imported goods (the message isn't submitted in case data contain in the contract (contract) specified in subparagraph 5) of the present point).
  7. Contracts (contracts) of the commission or assignment (in cases of their conclusion).
  8. Contracts (contracts) on the basis of which the goods imported on the territory of the Republic of Kazakhstan from the territory of other member state of the Eurasian Economic Union according to commission agreements or instructions are acquired.

In the case of retail purchase and sale in the absence of documents specified in subparagraphs 3), 4) and 5) of part four of this paragraph, documents are submitted confirming the receipt (or purchase) of goods imported into the territory of the Republic of Kazakhstan (including receipts from a cash register , sales receipts, purchase acts).

Under leasing agreements (contracts), simultaneously with the declaration of indirect taxes on imported goods, the documents provided for in subparagraphs 1) -8) of part four of this paragraph are submitted.

In the event that the due date for payment of a part of the cost of goods (leased items) provided for in the leasing agreement (contract) occurs after the import of goods (leased items) into the territory of the Republic of Kazakhstan, documents provided by subparagraphs are submitted simultaneously with the declaration of indirect taxes on imported goods 1), 3), 4) and 5) of the fourth part of this paragraph.

If, under a lease agreement (contract), the due date for payment of a part of the cost of goods (leased items) is set before the date of import of goods (leased items) into the territory of the Republic of Kazakhstan, documents provided for in subparagraphs 1) are submitted simultaneously with the declaration of indirect taxes on imported goods - 5) part four of this clause.

Subsequently, simultaneously with the declaration on indirect taxes on imported goods, the documents (their copies) provided for in subparagraphs 1) and 2) of part four of this paragraph are submitted.

The documents specified in subparagraphs 2) -8) of the fourth part of this paragraph are not submitted when submitting a declaration on indirect taxes on imported goods and an application (statements) for the import of goods and payment of indirect taxes only in electronic form.

Мемлекеттік корпорацияда қабылдау көрсетілетін қызметті алушының тіркелген жері бойынша «электронды» жол тәртібімен жүзеге асырылады.

 

Result of the service delivery

1) a mark of the State Corporation on the acceptance of tax forms submitted in hard copy without prior notice;

2) a time and date stamp on the receipt of tax returns by the postal or other communications organization;

3) notification / confirmation of acceptance of tax returns by the service provider in electronic form;

4) 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 a corresponding mark;

5) a reasoned response from the service provider about the refusal to provide public services.