For tax purposes, subparagraph 65) of article 1 of the Tax code defines the concept of electronic trade in goods.
E - Commerce of goods - is an entrepreneurial activity on the sale of goods to individuals, carried out through information technology through the online store and (or) online platform, while complying with the following conditions:
- registration of transactions for the sale of goods is carried out in electronic form;
- payment for goods is made by Bank transfer;
- availability of its own delivery service to the buyer (recipient), or the presence of contracts with persons engaged in services for the carriage of goods, courier and (or) postal activities.
Also, subparagraphs 29) and 30) of article 1 of the Tax code are given the concept of an Internet site and an online store.
According to subparagraph 10) of paragraph 1 of article 88 of the Tax code, taxpayers engaged in activities in the field of electronic trade in goods are subject to registration as a taxpayer engaged in certain activities.
Subject to compliance with the established requirements of the Tax code, a taxpayer engaged in electronic trade in goods reduces corporate income tax calculated in accordance with article 302 of the Tax code by 100 percent.
On the basis of the information received from taxpayers, second-tier banks and organizations engaged in certain types of banking operations, persons engaged in the shipment, transportation, delivery of goods in electronic trade of goods, as well as issued by the taxpayer ESF, will be carried out automated Desk control on compliance with the criteria of the Tax code.
The notification shall be submitted to the tax authority not later than three working days before the start of a particular activity.
For additional information, you may contact the state revenue authorities at the place of residence (registration) or the Office of state revenue in Balkhash at the address: Balkhash city, Lenin street 45A, Department of the center of reception and processing of information.
The office of state revenue in Balkhash