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Kazakhstan Clarifies E-Commerce Tax Exemption

by Tatiana Smolenskaya, Tax-News.com, Moscow
Thursday, March 22, 2018

The Department of State Revenues in Kazakhstan has issued a statement clarifying when e-commerce traders can claim an exception from income tax under the new tax code, which went into effect on January 1, 2018.

The statement explains that for the purposes of the law, electronic trade in goods is an entrepreneurial activity for the sale of goods to individuals, carried out through an online store and/or a website.

According to the statement, under the tax code, a taxpayer performing electronic merchandise trade can reduce corporate income tax by 100 percent if the following conditions are met:

  • transactions involving the sale of goods must be carried out electronically;
  • payment for the goods is made by bank transfer;
  • the e-commerce vendor arranges delivery of the goods to the buyer; and
  • at least 90 percent of the vendor's income is derived from e-commerce sales.