Kazakhstan's parliament has reportedly given final approval for revised legislation for the implementation of VAT obligations for B2C e-commerce sales of goods and services from 1 January 2022. Kazakhstan previously planned to implement the new VAT obligations from 1 January 2021 following an original plan to implement from 1 January 2020. The obligations will require foreign suppliers and e-commerce platform operators to register for and pay VAT at the rate of 12% where the place of supply (consumption) of B2C e-commerce supplies is in Kazakhstan. The place of supply will be deemed in Kazakhstan if the individual resides in Kazakhstan,...