When will the pilot project on the introduction of Goods accompanying note be completed and will individuals be brought to administrative liability?

When will the pilot project on the implementation of the Goods accompanying note be completed?

In connection with the incoming proposals of the business community to provide additional time to prepare for the mandatory introduction of the GAN, it was decided to extend the terms of the Pilot project on excisable goods, import/export within the EAEU and "Virtual Warehouse" goods until April 1, 2022.

 Will individuals be held administratively liable?

According to Article 176 of the Tax Code of the Republic of Kazakhstan, the procedure for registration and document flow on the GAN is established by the authorized body. The procedure was approved by Order of the Minister of Finance No. 1424 dated December 26, 2019.

At the same time, the specified GANs do not provide for obligations for registration, as well as confirmation of the GAN by individuals, therefore administrative liability measures are not applied to such persons.