Department for the Zhambyl Region reminds that, in accordance with paragraph 2 of Article 530 of the Tax Code of the Republic of Kazakhstan (hereinafter referred to as the Tax Code), when importing goods from the territory of EAEU member states, taxpayers are required to submit a Declaration of Import of Goods and Payment of Indirect Taxes (FNT 328.00) to the tax authority no later than the 20th day of the month following the tax period and pay the VAT on the import.
In the event of failure to fulfill obligations within the specified timeframe, the state revenue authorities issue a notice of rectification of violations of the Republic's tax legislation in accordance with Article 83 of the Tax Code. Penalties are also assessed.