The Department of State Revenue for the North Kazakhstan region, in order to reduce the number of appeals, informs taxpayers of the following.

According to paragraph 16) of Article 21 of the Tax Code of the Republic of Kazakhstan (hereinafter referred to as the Tax Code of the Republic of Kazakhstan), the accompanying consignment note for goods (hereinafter referred to as the SNT) is a shipping document for controlling the movement of goods, including confirming the shipment of goods to the taxpayer.

In accordance with paragraph 3 of Article 179 of the Tax Code of the Republic of Kazakhstan, the list of goods subject to the obligation to issue a co-op, as well as the forms, procedure for registration and their document flow are determined by the authorized body.

Namely, by the order of the Acting Minister of Finance of the Republic of Kazakhstan dated October 31, 2025 No. 657 "On approval of the List of goods subject to the obligation to issue agricultural products, as well as forms, Rules for registration of agricultural products, and their workflow."

In accordance with paragraph 16 of the above-mentioned order, the SNT is submitted by the supplier (upon importation of goods by the recipient) in accordance with Article 179 of the Tax Code, within the following time limits when:

goods are imported into the territory of the Republic of Kazakhstan from the territory of the EAEU member states - before crossing the State border of the Republic of Kazakhstan.;

export of goods from the territory of the Republic of Kazakhstan to the territory of the EAEU member states - no later than the beginning of the movement, sale and (or) shipment of goods;

carrying out international road transport from the territory of one EAEU Member State to the territory of another EAEU Member State through the territory of the Republic of Kazakhstan - at a checkpoint at the crossing of the State Border of the Republic of Kazakhstan.

When goods are imported into the territory of the Republic of Kazakhstan from the territory of the EAEU member States or goods are exported from the territory of the Republic of Kazakhstan to the territory of the EAEU member States by motor vehicle or aircraft, an employee of the state revenue authority confirms the fact of crossing the State Border of the Republic of Kazakhstan by affixing an appropriate mark in the SNT.  If there is no mark in the tax office confirming the fact of crossing the state border at automobile checkpoints in the area of operation of the Department of State Revenue for the North Kazakhstan region (checkpoints Karakoga, Kyzylzhar, Bidaik and Zhana Zhol), we recommend that taxpayers send information for marking in the tax office via the WhatsApp messenger." to the service number 8-778-571-88-08 with the obligatory attachment of a ticket for passing the border with the goods and the SNT number, which must be confirmed or contacted at the office phone number of the Export control department 8(7152)46-21-98.

We remind you that administrative liability is provided for violations in terms of registration of agricultural products in Article 283-1 of the Code of the Republic of Kazakhstan "On Administrative Offenses".

Source : https://www.gov.kz/memleket/entities/kgd-sko/press/news/details/1257790?lang=ru