On 6 November 2019, the government announced the extension of the deadline for applying VAT obligations. The new deadline is due on January 1, 2021, instead of January 1, 2020. Recently, the State Revenue Committee has proposed the introduction of a new article on VAT obligations in tax legislation. These VAT obligations apply to foreign digital service providers who deliver goods directly to individuals in Kazakhstan. According to the obligation, foreign service providers would be subject to a VAT rate of 12% if the place of supply of digital Business to Consumer (B2C) services is in Kazakhstan.
Tax Treaty News: December 2019
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