Article 134. Modification of the deadline for payment of value–added tax on imported goods, with the exception of goods imported from the territory of the EAEU Member States of the Tax Code of the Republic of Kazakhstan
1. The deadline for payment of value–added tax on imported goods, with the exception of goods imported from the territory of the EAEU member States, the production of which is absent in the territory of the Republic of Kazakhstan or does not cover the needs of the Republic of Kazakhstan, is subject to the use of such goods by the taxpayer in the production of products.
2. Goods are recognized as imported for the purposes of production in accordance with the procedure established by the customs legislation of the Republic of Kazakhstan.
The list of goods imported into the territory of the Republic of Kazakhstan, specified in part one of this paragraph, intended for processing, as well as taxpayers of the Republic of Kazakhstan importing such goods, is approved by the authorized body for state planning in coordination with the authorized body.
3. The procedure and deadlines for changing the deadline for payment of value–added tax on imported goods, with the exception of goods imported from the territory of the EAEU member States, are determined by the authorized body.
The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.
President
Republic of Kazakhstan
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From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.
Article 134. General provisions of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. A preliminary explanation is an explanation by the authorized body on the occurrence of a tax liability in relation to planned transactions (operations).
A preliminary explanation is provided by the authorized body upon request.:
a taxpayer who is on horizontal monitoring;
an organization implementing an investment priority project.
2. A request for a preliminary explanation shall be submitted by the taxpayer (tax agent) to the authorized body in writing and must contain the following information:
1) the date when the request was signed by the taxpayer (tax agent);
2) details of the taxpayer;
3) Business Identification number (BIN);
4) a description of the purpose and terms of the transaction (operation), including the rights and obligations of the parties to the proposed transaction (operation);
5) the position of the taxpayer (tax agent) on the issue of calculating taxes and payments to the budget in relation to the planned transaction (operation);
6) a list of attached documents.
3. The request for a preliminary explanation may also contain other information relevant to the preparation of such an explanation.
4. The request for a preliminary explanation shall be signed by the head of the legal entity or the person responsible for the duties of the head of such legal entity (with supporting documents attached).
5. The request for a preliminary explanation shall be accompanied by documents confirming the information specified in such request.
6. A taxpayer (tax agent) has the right to withdraw a request for a preliminary explanation in the period from the date of sending such a request to the authorized body until the date of providing a preliminary explanation by the authorized body.
7. The authorized body has the right to refuse to consider a taxpayer's (tax agent's) request for a preliminary explanation if such a request does not comply with the requirements set out in paragraphs 2, 4 and 5 of this Article.
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