Article 496. The specifics of issuing invoices for the sale (purchase) of goods, works, and services carried out under agreements on joint activities of the Tax Code of the Republic of Kazakhstan
1. When selling goods, works, and services under a joint venture agreement:
1) an invoice is issued by one of the parties to the joint activity agreement, indicating in the line reserved for the supplier (seller) the details of each participant in the joint activity agreement.;
2) the invoice reflects the total amount of turnover, as well as the amount of turnover attributable to each of the participants in accordance with the terms of the agreement on joint activities.
2. When purchasing goods, works, and services under a joint venture agreement:
1) in the invoice issued by the supplier of goods, works, and services, one of the parties to the joint activity agreement is reflected as the recipient of the goods, works, and services (buyer), indicating in the line reserved for the recipient (buyer) the details of each participant in the joint activity agreement;
2) the invoice reflects the total amount of the purchase, including the amount of value-added tax attributable to each of the parties to the joint venture agreement.
3. If the sale or purchase of goods, works, or services under a joint activity agreement is performed by an attorney, the attorney's details in the invoice are reflected in the line reserved for the details of the supplier's attorney or recipient's attorney, and the details of the parties to the joint activity agreement and the amount of turnover or the amount of purchase are reflected subject to the provisions of paragraphs 1 and 2 of this Article. articles.
4. The provisions of this article shall not apply to the sale (purchase) of goods, works, and services by the operator in the cases provided for in paragraph 3 of Article 507 of this Code.
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 496. Tax reporting of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. Taxpayers who are legal entities submit to the tax authorities at the place of registration of taxable objects a calculation of current vehicle tax payments no later than July 5 of the current tax period, as well as a declaration no later than March 31 of the year following the reporting one.
2. Taxpayers applying a special tax regime based on the payment of a single land tax shall submit tax reports on vehicle taxes in the form of an appropriate appendix to the declaration on the single land tax.
On taxes and other mandatory payments to the budget (Tax Code) On Customs Regulation On Subsoil and Subsurface Use Administrative Procedural and Procedural On the Health of the People and the Healthcare System Ecological Social Commentary Article Civil Procedural Civil Code of Criminal Procedure Criminal Regulatory Decision of the Supreme Court
