Article 458. Turnover on sale (purchase) carried out as a result of the establishment of trust management of property tax code of the Republic of Kazakhstan
Sale of goods, performance of works, provision of services, purchase of goods, works, services carried out by the trustee in accordance with the contract of trust management of property or in other cases arising from trust management of property is the turnover of the trustee for sale (purchase).
Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII kr
President
Republic of Kazakhstan
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To recognize as invalid the Code of the Republic of Kazakhstan (tax code) of December 25, 2017 "on taxes and other mandatory payments to the budget" from January 1, 2026 in connection with the introduction of the tax code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII.
Article 458. Recall of an application for the import of goods and payment of indirect taxes when importing goods in the Eurasian Economic Union code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)
1.an application for the import of goods and payment of indirect taxes is subject to an independent recall by the taxpayer from the tax authorities, as well as a recall on the basis of a tax application for the recall of tax reports submitted by the taxpayer to the tax authority at the location (residence) of the taxpayer.
2.the recall of an application for the import of goods and payment of indirect taxes is made by the taxpayer independently if changes and additions are made to the information previously specified in the application for the import of goods and payment of indirect taxes that do not affect the size of the tax base for calculating the amounts of indirect taxes are made.
3. withdrawal of an application for importation of goods and payment of Indirect Taxes shall be carried out by the taxpayer in the following cases::
1) an application for the import of goods and the payment of indirect taxes is submitted incorrectly;
2) The Tax Authority established the fact of absence of imports of goods;
3) making changes and additions affecting the size of the tax base for calculating the amounts of indirect taxes to the information previously specified in the application for the import of goods and payment of indirect taxes, including in cases provided for in paragraphs 2 and 3 of Article 459 of this code, by submitting a tax application to the tax authority.
4. withdrawal of an application for the import of goods and payment of indirect taxes is made by one of the following methods:
1) cancellation of tax reporting from the central node of the receiving and processing system due to its incorrect submission or lack of appropriate quality and (or) aggregate, as well as when the tax authority establishes the fact of lack of import of goods on imported goods returned in full and requests for payment of indirect taxes.
An application for the import of goods and payment of indirect taxes for the purpose of part one of this subparagraph is considered to be submitted incorrectly, if the obligation to submit such an application is not provided for by this code;
2) amendments and additions to the application for replacement, then import of goods and payment of indirect taxes are made by the taxpayer simultaneously by withdrawing the previously submitted application with the submission of a new application;
3) change in the case of sending an application for the import of goods and payment of indirect taxes to the tax authority not at the place of location (residence).
For the purposes of subparagraphs 2) and 3) of part one of this paragraph, when withdrawing an application for import of goods and payment of indirect taxes by replacement or modification, the tax authority at the place of registration shall make adjustments to the amounts specified in the recalled application for import of goods and payment of indirect taxes, taking into account the changes and (or) additions declared in the personal accounts of the taxpayer, with subsequent reflection in the personal account of the data on the application for import of goods and payment of indirect taxes.
5. to the application of the taxpayer for the import of goods and payment of indirect taxes:
1) audited tax period – during the period of comprehensive inspections and thematic inspections on Value Added Tax and excise taxes specified in the instruction for conducting a tax audit;
2) the tax period for which the complaint is filed – Value Added Tax and excise taxes specified in the complaint, it is not allowed for the taxpayer to make changes and additions to the notification of the results of the audit during the period of filing a complaint and its consideration, taking into account the restored deadline for filing a complaint.
6.the procedure for withdrawing an application for the import of goods and payment of indirect taxes is determined by the authorized body.
Warning. Article 458 as amended by the law of the Republic of Kazakhstan dated 10.12.2020 No. 382 – VI (effective from 01.01.2021).
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