Value added tax (VAT) is a deduction to the budget:

- part of the value of the taxable sales turnover, which is added during the production and circulation of goods (works, services);

- part of the cost of taxable imports (when importing goods into the territory of the Republic of Kazakhstan).

Taxable turnover is the turnover for the sale of goods (works, services) in the Republic of Kazakhstan, carried out by the VAT payer.

Taxable imports are goods imported or imported into the territory of the Republic of Kazakhstan (except those exempt from VAT) that are subject to declaration in accordance with the Customs Code of the Republic of Kazakhstan.

VAT payers are:

- persons who voluntarily or obligatorily registered for VAT;

- importers of goods to the territory of the Republic of Kazakhstan (regardless of whether they are registered as VAT payers or not).

(Unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1257148?lang=ru