In accordance with paragraph 1 of Article 379 of the Tax Code of the Republic of Kazakhstan, the date of turnover for the sale of goods (except for turnover specified in paragraphs 2, 5, 7-12 and 14 of this Article) is:

1) if, in accordance with the terms of the contract, the supplier (seller) is obliged to deliver the goods - one of the following dates:

- the date of transfer of the goods to the person delivering the goods, determined by the supplier (seller), including his/her proxy;

- the day the goods are loaded onto the supplier's (seller's) vehicle;

2) if under the contract there is no obligation of the supplier (seller) to deliver the goods:

- if, in accordance with the legislation of the Republic of Kazakhstan on accounting and financial reporting, a document confirming the transfer of goods is subject to registration - the date of signing of such a document by the supplier (seller) and the recipient (buyer);

- in other cases - the date determined in accordance with the civil legislation of the Republic of Kazakhstan when the goods are placed at the disposal of the recipient (buyer) or a person determined by him/her, including the person delivering such goods.

Thus, depending on the terms of delivery of goods, the date of turnover can be determined by the date of confirmation of the accompanying invoices for goods (Goods accompanying note), by the date of shipment of goods reflected in the Goods accompanying note or by another date of the primary accounting document.