The Department of State Revenues in the North Kazakhstan region in order to reduce the number of appeals brings to the attention of taxpayers 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) - an accompanying consignment note for goods (hereinafter referred to as SNT) is a shipping document for monitoring the movement of goods, including confirming the shipment of goods to a taxpayer.

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

Namely - by order and. about. Minister of Finance of the Republic of Kazakhstan dated October 31, 2025 No. 657 "On approval of the List of goods that are subject to the obligation to issue SNT, as well as forms, rules for issuing SNT, and their document flow."

In accordance with clause 16 of the above order, SNT is submitted by the supplier (when importing the goods - the recipient) in accordance with Article 179 of the Tax Code, within the following periods:

import of goods 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 an automobile checkpoint when crossing the State border of the Republic of Kazakhstan.

When importing goods into the territory of the Republic of Kazakhstan from the territory of the EAEU member states or exporting goods from the territory of the Republic of Kazakhstan to the territory of the EAEU member states by road or aircraft, an employee of the state revenue body confirms the fact of crossing the State border of the Republic of Kazakhstan by marking the corresponding mark in the SNT.

         In the absence of a mark in the SNT confirming the fact of crossing the state border at automobile checkpoints in the area of   activity of the Department of State Revenues in the North Kazakhstan region (checkpoints "Karakoga," "Kyzylzhar," "Bidaik" and "Zhana Zhol") we recommend taxpayers to send information for marking in SNT through the messenger "WhatsApp" to the service number of the 8-778-571-88-08 with the obligatory application of a coupon on the passage of the goods border and SNT number, which must be confirmed or contact the work phone of the export control department 8 (7152) 46-21-98.

We remind you that for violations in terms of registration of SNT, administrative liability is provided for by 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/1290457?lang=ru