In accordance with sub-clause 2, clause 2, Article 481 of the Tax Code, value-added tax, which is offset, is taken into account in the tax period on which the date of payment to the budget falls, but not earlier than the 20th day of the month following the tax period specified in clause 6, Article 530 of this Code, for which such tax is calculated. tax, - when importing goods from the territory of the EAEU member state.

In accordance with paragraph 6 of Article 530 of the Tax Code, the tax period for calculating and paying indirect taxes on the import of goods, including goods that are processed raw materials, goods (leased items) under leasing agreements (contracts), into the territory of the Republic of Kazakhstan from the territory of the EAEU member States is the calendar month in which Such imported goods have been registered or the due date of the payment stipulated in the lease agreement (contract) is coming.
In this case, it is allowed to fulfill a tax obligation during the tax period.
In accordance with clause 5 of Article 530 of the Tax Code, value added tax on imported goods is paid at the location (residence) of taxpayers no later than the 20th day of the month following the tax period.
In the event of an increase in the price of imported goods in accordance with paragraph 8 of Article 518 of this Code, the value-added tax on imported goods shall be paid no later than the 20th day of the month following the month in which the parties to the agreement (contract) changed the price of imported goods.
Thus, the value-added tax, which is offset, is taken into account in the tax period on which the date of payment to the budget falls in accordance with the provisions of art.481 of the Tax Code.

Source : https://www.gov.kz/memleket/entities/kgd-sko/press/news/details/1222424?lang=kk