- Pilot Project Overview: The document outlines the rules and terms for implementing a pilot project aimed at automating the calculation of the value-added tax (VAT) balance using the “e-Tamga” information service. The project is set to run from January 1, 2025, to December 31, 2025.
- Participants and Responsibilities: The pilot project involves state revenue bodies, VAT payers, and the operator of the “e-Tamga” system. Each participant has specific rights and obligations, such as providing explanations, submitting data, and ensuring system access and compliance with legal requirements.
- Automated VAT Calculation: The VAT balance will be calculated automatically based on electronic invoices, declarations for goods, and other relevant data. The balance will be updated continuously and communicated to VAT payers weekly.
- Legal and Financial Aspects: The project is developed under the Tax Code of Kazakhstan and does not require additional financial resources from the republican budget. It aims to inform taxpayers about their estimated VAT liabilities without replacing actual calculations.
- Expected Outcomes: The project seeks to modernize VAT administration, improve tax compliance, and provide early notification of tax liabilities to VAT payers. It is expected to have no negative socio-economic or legal consequences and aligns with international treaties ratified by Kazakhstan.
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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.
