The Kazakhstani Parliament considers a draft law[4] and plans to add the foreign company’s Merchant ID[5] number and requisites for payment or money transfer receipt to the list of data required for conditional registration[6]. In addition, the draft law aims to ensure the tax administration of VAT payable due to electronically supplied goods and services to Kazakhstani individuals. While the draft law is under consideration, according to the Section 25 of Tax Code, the foreign company have obligations to register, calculate and quarterly pay VAT at the rate of 12% to the cost of electronically supplied goods and(or) services. At the same time, no invoicing and tax reporting obligations arise.
Source: gratanet.com
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