On 30 June 2020, the lower house of Parliament approved a Bill regarding digital service taxation (DST) and electronic sales of goods. The Bill describes some important terms like electronic services, electronic sale of goods, and online based platform. According to the Bill, foreign companies that apply their digital platforms for electronic sales of goods or services in Kazakhstan are considered as payers of value added tax (VAT). Again, the quarterly VAT payments would be done by the 25th day of the second month following the quarter in which a foreign entity sold goods or services electronically.