Kazakhstan Tax Agency Clarifies Rules, Conditions for VAT Exemption on Imports

The Kazakh State Revenue Committee July 7 clarified new rules and conditions for claiming the VAT exemption on imports for which the tax payment deadline has been changed and the requirements have been met. The clarification includes: 1) an expansion to include authorized economic operators as taxpayers eligible for the exemption; 2) the inclusion of goods intended for further export to Eurasian Economic Union (EAEU) member countries; and 3) that the exemption is available if the value of the goods in the import application and the value on the electronic invoice aren’t lower than the value declared on the goods. ...