Important changes in tax legislation

11.10.2023
Source: IS Paragraph

28.09.2023

The List of priority activities in the field of IT has been amended

Amendments were made to the List of priority activities in the field of IT (hereinafter - the "List"), by Order No. 37/NK of the Acting Minister of Digital Development, Defence and Aerospace Industry of the Republic of Kazakhstan (the RK) dd. 11.04.2019, effective from 08.10.2023.
 
The following activities have been amended:
  1. Design, implementation, support, development, modification and sales (including sales of services integrated into software and hardware for commercial use, including placement of paid content, sale of embedded additional functionality) of software and software products.
  2. Data processing (data mining in databases) using in-house or third-party software.
  3. Rendering services on provision of software and hardware capabilities via the Internet for establishing contacts and making transactions between sellers and buyers (provision of the Internet trading platform functioning in real time mode) with the use of software of the right holder, a participant of the International Technopark "Astana Hub", including related services in the framework of transactions integrated into the software and hardware capabilities of the trading platform.
  4. Design, implementation, support, development, modification and sales (including sales of services integrated into software and hardware for commercial use, including placement of paid content, sale of embedded additional functionality) of computer, mobile, online games (video games).
  5. Rendering IT educational services in the following areas: software architecture and administration, including product management, architecture and administration of network systems, design and development of information systems, architecture and design of solutions in the field of the Internet of Things, development of solutions based on software and hardware platforms, development of operating systems, development of web applications, algorithms (artificial intelligence, cryptography and others), analysis and work with big data, development of mobile applications, security, etc.

14.09.2023

Update on signing documents by scanning a QR code in the Information System "Electronic VAT-invoices" (IS e-VAT-invoices)

Since 15 September 2023, the IS e-VAT-invoices has been updated and additional functionality for signing electronic documents on the web portal has been added.

For the web version, there are signature methods to choose from:
  • EDS key
  • Using a QR code

When signing by QR code it is necessary to:

  • open the eGov Mobile app
  • sign in
  • click on "eGov QR" on the home page
  • scan the displayed QR code and sign.

    • If signed successfully, a registration number is assigned to the e-document.


    Source: IS Paragraph

    12.07.2023

    Amendments to the Tax Code on the recovery of illegally acquired assets

    On 12 July 2023, the President of the Republic of Kazakhstan signed Law No. 25-VIII "On Amendments to the Code of the Republic of Kazakhstan «On Taxes and Other Obligatory Payments to the Budget» (the Tax Code)" on the issue of asset recovery in accordance with the Law of the Republic of Kazakhstan "On the Return of Illegally Acquired Assets to the State".

    Pursuant to the amendments, tax authorities will be obliged to provide the authorised agency for asset recovery with access to the information system of tax authorities, as well as to transfer information on a taxpayer (tax agent) constituting a tax secret without obtaining the written permission of the taxpayer (tax agent).

    In addition, it is established that unscheduled inspections may be conducted at the request of the authorised asset recovery authority on issues related to countering illegal withdrawal and return of assets.

    The Law came into force on 12 September 2023.

    Along with the adoption of the Law "On the Return of Illegally Acquired Assets to the State", the President of the Republic of Kazakhstan also signed related laws: “On introducing amendments and additions to certain legislative acts of the Republic of Kazakhstan on the return of illegally acquired assets to the state” and “On introducing amendments and additions to the Code of the Republic of Kazakhstan on Administrative Offences”.