Kazakhstan will not include a provision in its Tax Code to block seller accounts on marketplaces. This was reported by Qazaqyia.kz citing Kursiv Media.
In response to a request from LS, the State Revenue Committee said it had abandoned the idea of including in the draft law "On Amendments and Additions to the Tax Code" a provision allowing the blocking of seller accounts on online platforms. The provision was discussed with businesses, including the Atameken National Chamber of Entrepreneurs and other industry associations.
Blocking was envisaged for failure to comply with a notification to eliminate violations of tax legislation or desk control.
At the same time, the rationale for the amendments stated that, according to analysis, goods worth more than 2 trillion tenge were sold through marketplaces. Of these, goods worth more than 200 billion tenge were sold without documents confirming their origin.
It was previously reported that Kazakh tax authorities would be able to directly block seller accounts on marketplaces and online platforms for failure to comply with notifications. It was assumed that the tax authority would send decisions to the marketplace owner within three working days, after which the platform would have a similar period to close the seller's access to trading.