Article 416. General provisions on the tax return of the Tax Code of the Republic of Kazakhstan

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 1. Individuals submit the following types of tax returns:

 1) declaration of income and property;

 2) declaration of individual income tax on entrepreneurial activity;

 3) a declaration of assets and liabilities.

 2. The conditions, procedure and deadlines for submitting tax returns are set out in paragraph 4 of this Chapter and Chapter 42 of this Code.

The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.

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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 416. The specifics of issuing invoices for contracts, the terms of which correspond to the terms of the commission agreement of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. When selling goods, performing works, and providing services on terms that comply with the terms of the commission agreement, if the principal and (or) the commission agent are value-added tax payers, invoices to the buyer of goods, works, and services are issued by the commission agent.

The amount of turnover for the sale of goods, works, and services in the invoice issued by the commission agent is indicated based on the value of the goods, works, and services at which the commission agent sells them to the buyer.

The invoice is issued by the commission agent, taking into account the data:

an invoice issued to the commission agent by a value-added tax payer (in this case, the amount of taxable (non-taxable) turnover indicated in the invoice issued to the commission agent by the committee is included in the taxable (non-taxable) turnover in the invoice issued by the commission agent to the buyer);

a document confirming the value of goods, works, and services issued by a committee that is not a value-added tax payer (in this case, the value of goods, works, and services indicated in such a document is included in the non-taxable turnover in the invoice issued by the commission agent to the buyer).

The amount of turnover in the invoice issued by the committee to the commissioner is indicated based on the value of the goods, works, and services for which they are provided to the commissioner for the purpose of sale.

The amount of turnover in the invoice issued by the commission agent to the committee is indicated based on the amount of the commission agent's fee and the cost of works and services that are the turnover of the commission agent for the purchase of works and services from a non-resident.

2. When the committee issues an invoice to the commission agent for the sale of goods, works, and services on terms that comply with the terms of the commission agreement, in order to comply with the requirements of subitems 2) and 3) of paragraph 5 of Article 412 of this Code as details:

supplier – details of the committee are indicated, indicating the status of the "committee";

recipient – the details of the commission agent are indicated, indicating the status of "commission agent".

When the commission agent issues an invoice to the recipient of goods, works, and services in order to comply with the requirements of subitems 2) and 3) of paragraph 5 of Article 412 of this Code, the details of the commission agent with the status of "commission agent" are indicated as the details of the supplier.

3. When the commission agent transfers to the committee the goods purchased for the committee on terms that comply with the terms of the commission agreement, as well as the performance of work and services by a third party for the committee under a transaction concluded by such third party with the commission agent, invoices are issued to the committee by the commission agent.

The provisions of this paragraph shall apply if the commission agent and (or) the person from whom the commission agent purchases goods, works, and services for the committee are value-added tax payers.

The amount of turnover for the sale of goods, works, and services in the invoice issued by the commission agent is indicated taking into account the cost of goods, works, and services purchased by the commission agent for the committee under the terms of the commission agreement.

The invoice is issued by the commission agent, taking into account the data:

an invoice issued to a commission agent by a third person who is a value-added tax payer (in this case, the amount of taxable (non-taxable) turnover indicated in the invoice issued by a third person to the commission agent is included in the taxable (non-taxable) turnover in the invoice issued by the commission agent to the committee);

a document confirming the value of goods, works, and services issued by a third party who is not a value-added tax payer (in this case, the value of goods, works, and services indicated in such a document is included in the non-taxable turnover in the invoice issued by the commission agent to the committee, except for works and services that are the turnover of the commission agent for the purchase works, services from a non-resident);

a document confirming the cost of works and services that are the turnover of a commission agent for the purchase of works and services from a non-resident;

a declaration for goods issued in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan or in a statement on the import of goods and payment of indirect taxes – in the case of import of goods.

The amount of the commission fee of the commission agent and the cost of works and services that are the turnover of the commission agent for the purchase of works and services from a non-resident are indicated in separate lines in the invoice issued to the committee. At the same time, if the commission agent is not a value-added tax payer, the amount of remuneration is indicated with the mark "Without VAT".

4. When the commission agent issues invoices to the committee for goods, works, and services purchased for the committee under the terms of the commission agreement in order to comply with the requirements of subitems 2) and 3) of paragraph 5 of Article 412 of this Code as details:

supplier – details of the commission agent are indicated, indicating the status of "commission agent";

recipient – the details of the committee are indicated, indicating the status of the "committee".

When a third party who is a supplier of goods, works, and services issues an invoice to a commission agent in order to comply with the requirements of subitems 2) and 3) of paragraph 5 of Article 412 of this Code, the commission agent's details shall be indicated as the recipient's details.

5. An invoice issued in accordance with the specified requirements, as well as the requirements of Article 400 of this Code, is the basis for crediting the amount of value-added tax by the committee or the buyer of goods, works, and services under the commission agreement.

The footnote. Article 416 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2018).

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