- Annual state procurement plans in Kazakhstan are developed and approved without including VAT amounts.
- Contracts for state procurement must specify VAT and excise payment terms according to Kazakhstani and Eurasian Economic Union tax laws.
- The applicable VAT rate is determined by the tax legislation in effect at the time the taxable transaction occurs, as defined by the Tax Code.
- The date of the taxable transaction (for VAT purposes) depends on the contract terms, such as delivery or transfer of goods/services.
Source: uchet.kz
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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