Features of calculation and payment of vat on customs operations in the eurasian economic community

Authors

  • А.B. Sermukhamet Әл-Фараби атындағы Қазақ ұлттық университеті

Keywords:

Eurasian Economic Community, Customs Union, export and import of goods, indirect taxes.

Abstract

Application of international practice in the regulation of foreign trade of Kazakhstan, in the future, contribute actively and effectively conduct trade policy. Entering a foreign market gives opportunity to learn about international and national contingent positions of export­import commod­ity flow. This article describes some of the features of the order, calculation and payment of VAT on customs operations between member countries of the Customs Union in accordance with regulatory legislative acts.

References

1 Таможенный союз Беларусь, Казахстана и России: состояние, проблемы, перспективы. – Алматы: КИСИ при Президенте РК, 2009.
2 Решение №26 Заседания Межгоссовета ЕврАзЭС (высшего органа таможенного союза) от 11 декабря 2009 г.
3 Приказы Министра Финансов РК №311, №318 и №348 за 2010 г.
4 Кодекс Республики Казахстан «О налогах и других обязательных платежах в бюджет» (Налоговый кодекс) по состоянию на 1 января 2015 года.

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