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New Customs Authorities’ Practice of Inclusion of Dividends in the Customs Value of Imported Goods

  • New Audit Practices by Customs Authorities: The territorial customs authorities of the Republic of Kazakhstan have initiated numerous audits to assess the inclusion of dividends in the customs value of imported goods, resulting in additional charges for businesses.
  • Criteria for Audits: Audits target companies whose income is primarily from sales to related parties, where interrelationships affect the customs value, and which distribute net income as dividends to founders. The authorities refer to specific articles of the EAEU Customs Code to justify including dividends in the customs value.
  • Recommendations and Support: EY recommends that companies prepare for potential audits by reviewing their customs processes. EY offers support in challenging the legality of these actions and provides expert assistance throughout the audit and appeal process.

Source EY

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