Tax Code of the RK

Official source: Adilet / https://adilet.zan.kz/rus/docs/K2500000214 The relevance of the editorial office has been verified: 2026-06-21.

Note FROM! For the procedure for enacting this Code, see Art. 848.

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GENERAL PART

SECTION 1. GENERAL PROVISIONS

Chapter 1. BASIC PROVISIONS

Article 1. Sphere regulated by this Code

This Code establishes the fundamental principles of taxation, regulates power relations regarding the establishment, introduction, amendment, abolition, procedure for calculation and payment of taxes and other obligatory payments to the budget, as well as social relations related to the fulfillment of tax obligations.

Paragraph 1. Basic concepts used in this Code

Article 2. General provisions on basic concepts used for tax purposes

1. In this Code, for tax purposes, basic concepts are used in the meanings defined in this paragraph.

Other special concepts and terms of the tax legislation of the Republic of Kazakhstan are used in the meanings defined in the relevant articles of this Code.

2. For the purposes of this Code, the provisions provided for second-tier banks, insurance (reinsurance) organizations, insurance brokers, apply to branches of non-resident banks of the Republic of Kazakhstan, branches of insurance (reinsurance) organizations - non-residents of the Republic of Kazakhstan, branches of insurance brokers - non-residents of the Republic of Kazakhstan, opened on the territory of the Republic of Kazakhstan and operating on the basis of a license from the authorized body for regulation, control and supervision of the financial market and financial organizations.

3. For the purposes of this Code, an account opened with the central authorized body for budget execution or its territorial divisions is equated to a bank account, and the central authorized body for budget execution and its territorial divisions are equated to organizations carrying out certain types of banking operations.

4. The concepts of civil and other branches of legislation of the Republic of Kazakhstan used in this Code are applied in the meaning in which they are used in these branches of legislation of the Republic of Kazakhstan, unless otherwise provided by this Code.

5. The name “Code of the Republic of Kazakhstan “On taxes and other obligatory payments to the budget” (Tax Code)” used in regulatory legal acts is identical to the name “Tax Code of the Republic of Kazakhstan”.

Article 3. Concepts related to subjects of tax legal relations

Concepts related to subjects of tax legal relations:

1. organization of the body of the Astana International Financial Center - a legal entity registered in accordance with the current law of the Astana International Financial Center (hereinafter referred to as the AIFC), 50 percent or more of the participating interests (voting shares) of which directly or indirectly belong to the AIFC body.

Indirect ownership means ownership of an AIFC body through another legal entity that is directly owned by the AIFC body;

2. banking organization - a second-tier bank created in the Republic of Kazakhstan, the Development Bank of Kazakhstan and an organization carrying out certain types of banking operations;

3. legal entity - non-resident - an organization created in accordance with the legislation of a foreign state, with the exception of an organization whose place of effective management (location of the actual management body) is located in the Republic of Kazakhstan.

A non-resident legal entity also means a company, partnership, organization or other corporate entity created in accordance with the laws of a foreign state, which are considered as independent legal entities regardless of whether they have the status of a legal entity of the foreign state where they are created;

4. an organization empowered with the functions of selling restricted (pledged) property - a legal entity determined by the authorized body in the area of ​​selling restricted property and (or) pledged in accordance with this Code of property of a taxpayer (tax agent) and (or) a third party;

5. a legal entity that was previously a bank - a legal entity that was previously a bank, in respect of which a restructuring was carried out according to a judicial act, more than 90 percent of the voting shares of which as of December 31, 2013 belonged to the national management holding company;

6. a person engaged in private practice - a private notary, a private bailiff, a lawyer, a professional mediator;

7. an individual – a citizen of the Republic of Kazakhstan, a foreigner, a candidate or a stateless person;

8. employee:

an individual who is in an employment relationship with the employer and directly performs work under an employment agreement (contract);

civil servant;

a member of the board of directors or other management body of a taxpayer that is not the highest management body, with the exception of civil servants;

a foreigner or stateless person provided for work under a contract for the provision of personnel by a non-resident, whose activities do not form a permanent establishment, to a resident or other non-resident operating in the Republic of Kazakhstan through a permanent establishment;

9. legal entity – legal entity – resident, legal entity – non-resident;

10. structural unit of a legal entity – branch, representative office;

11. a foreign company operating through an Internet platform on the territory of the Republic of Kazakhstan - a non-resident legal entity that sells goods and (or) provides services through an Internet platform on the territory of the Republic of Kazakhstan;

12. legal entity – resident – ​​organization created in accordance with the legislation:

Republic of Kazakhstan;

a foreign state, the place of effective management (location of the actual management body) of which is located in the Republic of Kazakhstan;

13. tax agent - an individual, an individual entrepreneur, a person engaged in private practice, a legal entity, a structural unit of a legal entity, an operator of an Internet platform, who, in the cases and in the manner established by this Code, are recognized as a tax agent;

14. taxpayer - a person, a structural unit of a legal entity that is payers of taxes and other obligatory payments to the budget;

15. a taxpayer participating in tax monitoring is a participant in horizontal monitoring, a participant in monitoring large taxpayers;

16. person – individual, legal entity;

17. registration body - authorized state bodies and the State Corporation "Government for Citizens" (hereinafter referred to as the State Corporation), carrying out state registration (re-registration) of legal entities and accounting registration (re-registration) of their branches and representative offices and (or) objects of taxation and objects related to taxation, including:

rights to real estate;

pledge of movable property and ship mortgage;

radio-electronic equipment and high-frequency devices;

space objects and rights to them;

vehicles;

medicines and medical devices;

rights to works and objects of related rights, license agreements for the use of works and objects of related rights;

as well as registration of mass media;

18. authorized state bodies - state bodies of the Republic of Kazakhstan, with the exception of tax authorities and local executive bodies, exercising management in a particular industry or area of ​​government, including the calculation and (or) collection of other obligatory payments to the budget;

19. authorized body - a state body that provides leadership in the field of ensuring tax revenues and other obligatory payments to the budget;

20. participant in the monitoring of large taxpayers - a taxpayer included in the list of participants in the monitoring of large taxpayers, approved by the authorized body.

Article 4. Concepts related to taxes and other payments

Concepts related to taxes and other payments:

1. social payments - mandatory pension contributions, mandatory professional pension contributions, mandatory employer pension contributions, social contributions paid in accordance with the Social Code of the Republic of Kazakhstan, deductions and contributions for compulsory social health insurance, paid in accordance with Law of the Republic of Kazakhstan “On compulsory social health insurance”;

2. other mandatory payments to the budget (hereinafter referred to as payments to the budget) - mandatory deductions of money to the budget in the form of fees, charges, duties, with the exception of customs payments, made in the amounts and cases established by this Code;

3. tax - a mandatory monetary payment to the budget unilaterally established by law, except for the cases provided for by this Code, made in a certain amount, which is irrevocable and gratuitous in nature.

Article 5. Concepts related to tax debt

Concepts related to tax debt:

1. arrears - calculated and accrued amounts of taxes and payments to the budget, as well as advance and current payments on them, not paid on time, with the exception of the amounts reflected in the notice of the results of a tax audit, during the period of appeal in the manner established by the legislation of the Republic of Kazakhstan in the part being appealed;

2. penalties – sums of money calculated in an amount that is a multiple of the base rate of the National Bank of the Republic of Kazakhstan (hereinafter referred to as the National Bank), in effect for each day of delay, and accrued on:

the amount of tax and payment to the budget, including advance and (or) current payment, not paid by the taxpayer (tax agent) on time, starting from the day following the day of the deadline for fulfilling the tax obligation to pay, including the day of payment to the budget;

the amount of paid and (or) overpaid tax, payment to the budget and (or) the amount of excess value added tax for which the tax authority violated the deadline for offset and (or) refund on the tax application of the taxpayer, starting from the day following the day of the end of the period for offset and (or) refund, including the day of return.

The multiple of the base rate of the National Bank provided for in this subclause is:

0.65 – for a horizontal monitoring participant;

1.25 – for other taxpayers (tax agents).

3. tax debt - the amount of arrears, unpaid penalties and fines.

The tax debt does not include the amount of penalties reflected in the notice of the results of the tax audit, as well as the amount of fines reflected in the resolution on the imposition of an administrative penalty, during the period of appeal in the manner determined by the legislation of the Republic of Kazakhstan, in the appealed part;

4. the maximum amount of tax debt - the amount of tax debt determined by the authorized body, if exceeded, the tax authority applies the method of securing the tax obligation and (or) the measure of forced collection of tax debt provided for in Article 86 and 87 and articles 185, 186, 187, 188 and 189 of this Code, to a taxpayer - a legal entity, a structural unit of a legal entity, a non-resident operating in The Republic of Kazakhstan through a permanent establishment, an individual entrepreneur, a person engaged in private practice.

The maximum amount of tax debt is determined in the amount of at least 20 times the monthly calculation index in force on January 1 of the corresponding financial year, separately for each method of securing a tax obligation and (or) each measure of forced collection of tax debt.

Article 6. Concepts related to the procedure for calculating, paying taxes and payments to the budget

Concepts related to the procedure for calculating, paying taxes and payments to the budget:

1. special tax regime - a procedure for calculating, paying certain taxes and payments to the budget, as well as submitting tax reports on them for certain categories of taxpayers, different from the generally established taxation procedure, subject to the taxpayer complying with the conditions established by this Code;

2. generally established taxation procedure - the basic procedure for calculating, paying taxes and payments to the budget established by the Special Part of this Code.

Article 7. Royalties

1. Unless otherwise established by clause 2 of this article, royalty is payment for:

1. the right to use subsoil in the process of mining and processing man-made formations;

2. use or right to use copyrights, drawings or models;

3. use or right to use patents, trademarks or other similar rights;

4. use or the right to use software, including services for updating the version of such software, excluding versions intended to correct errors, defects, and make improvements to such software that are not related to software development;

5. use of know-how.

“Know-how” is confidential information of a technical, technological, organizational or other nature that has commercial value and is used in professional or entrepreneurial activities;

6. use or the right to use films, videos, sound recordings or other recording media;

7. use or the right to use commercial, scientific research and (or) industrial equipment, including sea vessels or aircraft (except for vessels rented without a crew).

2. Royalty payments for the full realization of property (exclusive) rights to an intellectual property object are not recognized.

Article 8. Concepts associated with certain types of services and operations

Concepts associated with certain types of services and operations:

1. information processing services – services for collecting and summarizing information, systematizing information arrays (data) and (or) making the results of information processing available to the user, including rating services.

In this case, rating services are understood as analysis and evaluation services that display a numerical or ordinal indicator of the importance or significance of a certain object or phenomenon;

2. design services - services for designing artistic forms, appearance of products, building facades, interiors; artistic design;

3. engineering services - engineering and consulting services, research, design, calculation and analytical work, preparation of feasibility studies for projects, development of recommendations in the field of organization of production and management, sales of products;

4. online platform - an online store and (or) trading platform intended for the sale of goods, provision of services, offers for the provision of services through the public telecommunications network and the Internet, including the provision of intermediary services to provide opportunities for sales and provision of services, placing an order and payment to other persons by providing access to the online store and (or) trading platform;

5. consulting services - services for providing explanations, recommendations, advice and other forms of consultation, including identification and (or) assessment of problems and (or) opportunities of a person, in order to resolve managerial, economic, financial, investment issues, including issues of strategic planning, organization and implementation of business activities, personnel management;

6. marketing service – any paid service related to:

research, analysis, planning, forecasting in the sphere of production and (or) circulation of goods, works, services in order to determine measures to create better economic conditions;

a set of activities and decisions aimed at promoting goods, works, services or a brand, attracting a target audience, increasing sales, achieving established indicators and (or) sales goals;

7. implementation:

shipment and (or) transfer of goods or other property, performance of work, provision of services for the purpose of sale, exchange, gratuitous transfer;

transfer of property under a leasing agreement;

transfer of pledged goods to the pledgee in the event of failure by the debtor to fulfill the obligation secured by the pledge;

8. electronic trade in goods – entrepreneurial activity for the sale of goods to individuals, carried out through an Internet platform;

9. import of goods – import of goods:

to the customs territory of the Eurasian Economic Union (hereinafter referred to as the EAEU), carried out in accordance with the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan;

to the territory of the Republic of Kazakhstan from the territory of another EAEU member state;

10. services in electronic form – services provided through an Internet platform.

Article 9. Concepts related to the gratuitous transfer of property

Concepts related to the gratuitous transfer of property:

1. grant - property provided free of charge to achieve certain goals (objectives):

states, governments of states - the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, individuals, as well as legal entities;

international and state organizations, foreign and Kazakh non-governmental public organizations and foundations, whose activities are charitable and (or) international in nature and do not contradict the Constitution of the Republic of Kazakhstan, included in the list established by the Government of the Republic of Kazakhstan based on the conclusions of state bodies - the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, individuals and legal entities;

foreigners and stateless persons - the Republic of Kazakhstan and the Government of the Republic of Kazakhstan;

2. humanitarian aid - property provided free of charge to the Republic of Kazakhstan in the form of food, consumer goods, machinery, gear, equipment, medicines and medical products, other property sent from foreign countries and international organizations to improve the living conditions of the population, as well as to prevent and eliminate emergency situations of a social, natural and man-made nature, distributed by the Government of the Republic of Kazakhstan through authorized organizations;

3. sponsorship - property provided free of charge for the purpose of disseminating information about the person providing this assistance:

to individuals in the form of financial (except social) support for participation in competitions, competitions, exhibitions, shows and the development of creative, scientific, scientific-technical, inventive activities, improving the level of education and sportsmanship;

non-profit organizations to implement their statutory goals;

4. social support for an individual - a free transfer by a tax agent for a year of property within 647 times the monthly calculation index in effect at the beginning of the corresponding financial year, to an individual classified as a separate category of such persons entitled to social protection, in accordance with the legislation of the Republic of Kazakhstan.

The list of certain categories of individuals provided for in part one of this subparagraph is approved by the central authorized body for state planning in agreement with the authorized body and the central executive body in the field of social protection of the population;

5. charitable assistance – property provided free of charge:

in the form of sponsorship;

in the form of social support for an individual;

an individual who suffered as a result of an emergency;

a non-profit organization in order to support its statutory activities;

organizations operating in the social sphere;

specialized organization of persons with disabilities in accordance with the Social Code of the Republic of Kazakhstan.

Article 10. Concepts related to subsoil use

Concepts related to subsoil use:

1. subsoil use contract - an agreement between the competent body or authorized body for the study of subsoil or the local executive body of the region, city of republican significance, capital in accordance with the competence established by the legislation of the Republic of Kazakhstan on subsoil and subsoil use, and an individual and (or) legal entity for exploration, production, combined exploration and production of minerals, or construction and (or) operation of underground structures not related to exploration and (or) production, or for state geological study of subsoil.

The subsoil use contract also includes subsoil use licenses and other types of granting the right to subsoil use and (or) water use in accordance with the legislation of the Republic of Kazakhstan.

In this case, the terms “exploration contract”, “production contract”, “combined exploration and production contract” and “exploration or production license” used in this Code are identical to the concept of a “subsoil use contract”, the term “exploration and production contract” is identical to the concept of a “combined exploration and production contract”;

2. subsoil users - individuals or legal entities who have the right to conduct subsoil use operations, including oil operations, and (or) water use on the territory of the Republic of Kazakhstan in accordance with the laws of the Republic of Kazakhstan.

In this case:

subsoil use operations are recognized as work related to the geological study of subsoil, exploration and (or) production of minerals, including those related to the exploration and production of groundwater, therapeutic mud, exploration of subsoil for wastewater discharge, as well as the construction and (or) operation of underground structures not related to exploration and (or) production;

oil operations include exploration, production of hydrocarbons, construction and (or) operation of necessary technological and production facilities;

3. non-contractual activities - activities of the subsoil user not directly provided for by the provisions of the subsoil use contract, any other activity;

4. contract activities - activities of the subsoil user carried out in accordance with the provisions of the subsoil use contract;

5. preparation of hydrocarbons - a set of technological processes for the preparation of hydrocarbons, including collection, delivery for preparation, supply of well fluid to metering units, degassing, dehydration, desalting, stabilization, demercaptanization;

6. recipient on behalf of the state - a legal entity determined by the Government of the Republic of Kazakhstan, acting on behalf of the state as a recipient of minerals transferred in kind by the subsoil user to fulfill the tax obligation provided for by the tax legislation of the Republic of Kazakhstan and (or) production sharing agreements (contracts), a subsoil use contract approved by the President of the Republic of Kazakhstan, provided for by Article 755 of this Code;

7. mineral raw materials - a part of the subsoil (rock, ore raw materials, etc.) extracted to the surface containing a mineral resource (minerals), without taking into account dilution;

8. primary processing (enrichment) of mineral raw materials – a type of mining activity that:

includes on-site collection, crushing or grinding, classification (sorting), briquetting, agglomeration and enrichment by physical and chemical methods (without qualitative changes in the mineral forms of minerals, their aggregate-phase state, crystal-chemical structure);

may include processing technologies that are special types of mining operations (underground gasification and smelting, chemical and bacterial leaching, dredging and hydraulic development of placer deposits);

9. operator - a legal entity created or determined in accordance with the laws of the Republic of Kazakhstan by subsoil users carrying out subsoil use operations as part of a simple partnership (consortium) under a production sharing agreement (contract);

10. extraction - the whole complex of works (operations) directly related to the extraction of hydrocarbons, mineral raw materials or solid minerals from the subsoil to the surface and (or) separation of minerals from their places of occurrence, including from man-made mineral formations, as well as related to the intake of groundwater;

11. minerals – natural mineral formations, hydrocarbons and groundwater contained in the subsoil, as well as natural mineral formations and organic substances containing useful components, the chemical composition and physical properties of which allow them to be used in the sphere of material production and (or) consumption, and (or) other needs directly or after processing.

Article 11. Concepts related to the location of the taxpayer (tax agent)

The location of the taxpayer (tax agent) (hereinafter referred to as the location) is the following places, depending on the categories of the subject to which the taxpayer (tax agent) belongs:

1. place of residence of an individual – place of registration of a citizen in accordance with the legislation of the Republic of Kazakhstan in the field of population migration;

2. place of residence of a citizen of the Republic of Kazakhstan living outside the Republic of Kazakhstan, who does not have a place of registration in the Republic of Kazakhstan, is the place of last registration of the citizen in the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan in the field of population migration;

3. location of an individual entrepreneur and a person engaged in private practice - the place of primary implementation of their activities, declared during tax registration in the Republic of Kazakhstan;

4. the location of a resident legal entity, its structural unit, a structural unit of a non-resident legal entity - the location of its permanent body, included in the National Register of Business Identification Numbers upon registration in the Republic of Kazakhstan;

5. the location of a non-resident legal entity operating through a permanent establishment without opening a structural unit - the place of activity in the Republic of Kazakhstan, declared during tax registration in the Republic of Kazakhstan;

6. the location of a legal entity created in accordance with the legislation of a foreign state, the place of effective management of which is in the Republic of Kazakhstan - the location of the actual management body in the Republic of Kazakhstan, determined by a meeting of the board of directors or a similar management body, declared during tax registration in the Republic of Kazakhstan and indicated in the relevant minutes of the management body;

7. place of stay of a foreigner or stateless person - place of temporary stay of a foreigner or stateless person, declared during state registration in the Republic of Kazakhstan;

8. place of residence of a foreigner or stateless person not residing in the Republic of Kazakhstan, who has a tax obligation to pay individual income tax on income received from sources in the Republic of Kazakhstan from a person who is not a tax agent - place of residence (location) of the person paying such foreigner or stateless person income from sources in the Republic of Kazakhstan.

Article 12. Remuneration

1. The following are recognized as remuneration:

1. remuneration on loans (loans, microcredits);

2. remuneration under a financial leasing agreement;

3. remuneration on the contribution (deposit);

4. remuneration under an accumulative insurance agreement;

5. interest on the bill;

6. remuneration on repo transactions;

7. interest on debt securities;

8. remuneration on Islamic rental certificates;

9. remuneration under a bank account agreement.

2. Remuneration for credits (loans, microcredits) are all payments related to the loan (loan, microcredit), in cases where such payments are made:

1. to the lender;

2. a legal entity specified in the laws of the Republic of Kazakhstan “On banks and banking activities in the Republic of Kazakhstan” and “On microfinance activities”, to which the right is assigned credit requirements (loan, microcredit);

3. a person who is a related party for the borrower.

However, the following are not remuneration for loans (loans, microcredits):

1. the amount of the loan (loan, microcredit) to be paid (received);

2. adjustment (indexation) of the amount of the loan (loan, microcredit) payable (received) in tenge due to changes in the exchange rate;

3. commission for transferring money by second-tier banks.

3. Remuneration under a financial leasing agreement is all payments associated with the transfer of property under a financial leasing agreement, in cases where such payments are made:

1. to the lessor;

2. a person who is a related party for the lessee.

However, the following are not considered remuneration under a financial leasing agreement:

1. the cost at which such property was received (transferred) under financial leasing;

2. payments in connection with changes in the amount of leasing payments when applying a coefficient (index) in accordance with the terms of the financial leasing agreement.

4. Remuneration on a deposit (deposit) is all payments on the deposit (deposit) in cases where such payments are made:

1. to the investor (depositor);

2. a person who is a related party to the person who accepted the contribution (deposit).

In this case, the amount of the deposit (deposit) is not remuneration for the deposit.

5. Remuneration under the accumulative insurance agreement is all payments related to the accumulative insurance agreement, in cases where such payments are made:

1. the insurer;

2. a person who is a related party for the policyholder.

At the same time, the amount of the insured amount is not remuneration under the accumulative insurance contract.

6. Remuneration for debt securities is payments in the form of a discount on debt securities or a coupon on debt securities (taking into account the discount on debt securities or a premium from the cost of the initial placement and (or) the cost of acquisition) in cases where such payments are made:

1. holder of debt securities;

2. to a person who is a related party to the person paying the remuneration.

7. Remuneration on a bill of exchange is all payments on the bill of exchange in cases where such payments are made:

1. to the holder of bills;

2. a person who is a related party for the drawer.

In this case, the amount specified in the bill is not considered remuneration on the bill.

8. Remuneration for repo transactions is payments in the form of the difference between the closing price and the opening price of the repo.

9. Remuneration on Islamic rental certificates is all payments on Islamic rental certificates.

10. The remuneration paid under the bank account agreement is the bank’s expenses for the payment of income stipulated by the bank account agreement.

11. The definition of remuneration established by this article applies regardless of the legislation of which state it arises.

Article 13. Dividends

1. The following types of dividends are recognized as dividends:

1. dividends from income distribution;

2. constructive dividends.

2. The dividend from the distribution of income is the income:

1. in the form of net income or part thereof payable on shares, including shares that are the underlying assets of depositary receipts;

2. payable on shares of a mutual investment fund, with the exception of income on shares upon their redemption by the fund management company;

3. in the form of net income or part thereof, distributed by a legal entity among its founders and participants;

4. payable under Islamic participation certificates;

5. from the distribution of property upon liquidation of a legal entity or reduction of the authorized capital, as well as the repurchase by a legal entity from the founder, participant of a share or part thereof in this legal entity, the repurchase by a legal entity - issuer from a shareholder of shares issued by this issuer, upon the withdrawal of a lawyer who is a partner of a law firm from such a law firm, termination of legal practice through such a law firm or liquidation of a law firm;

6. in the form of increasing the contribution to the authorized capital of a legal entity by increasing the size of the authorized capital of the legal entity at the expense of the own capital of such a legal entity, except for:

additionally paid-up capital in the form of an excess of the value of property received by the issuer from the placement of shares issued by it over the par value of such shares;

additional contributions of a participant of a legal entity to the property of such a legal entity;

increase in value from revaluation.

3. A constructive dividend is income:

1. received by a shareholder, participant, founder or related party from a legal entity, arising when adjusting taxable objects and (or) tax-related objects, carried out in cases and in the manner established by the legislation of the Republic of Kazakhstan on transfer pricing.

When calculating this income, related parties are determined in accordance with the legislation of the Republic of Kazakhstan on transfer pricing;

2. received by a shareholder, participant, founder or their related party from a legal entity in the form of:

the cost of expenses or obligations not related to the business activities of a legal entity arising from its shareholder, participant, founder or their related party to a third party, repaid by the legal entity without compensation by the shareholder, founder, participant or their related party to the legal entity;

any property and material benefit provided by a legal entity to its shareholder, participant, founder or their related party, with the exception of employee income and income from the sale of goods, works, services.

For the purposes of part one of this subclause, related parties are determined in accordance with Article 14 of this Code.

Income received by a shareholder, participant, founder or their related party from a legal entity in the form of royalties for the use or the right to use patented industrial property in commercial activities is not recognized as a constructive dividend.

4. Income from the distribution of property specified in subparagraph 5) paragraph 2 of this article is determined in the following order:

D = Sp – Su,

Where:

D – income from distribution of property;

Sp - the book value of property received (received) by a shareholder, participant, founder, partner of a law firm during the distribution of property, including that received (received) in exchange for something previously contributed, as of the date of transfer, subject to reflection (reflected) in the accounting records of the transferor, without taking into account revaluation and impairment;

Su:

the amount of paid-up authorized capital per number of shares into which property is distributed, taking into account additional paid-up capital in the form of the excess of the value of property received by the issuer from the placement of shares issued by it over the par value of such shares;

the amount of paid authorized capital attributable to the share of participation to which the property is distributed, taking into account additional contributions of a participant of a legal entity to the property of such a legal entity and an increase in the size of the authorized capital at the expense of the legal entity’s own capital, but not more than the initial cost of such a share of participation, in the manner determined by this Code, for the participant in whose favor the distribution of property is carried out;

the value of property transferred by a lawyer who is a partner in a law firm to the ownership of such a law firm.

Article 14. Related parties

1. Related parties are recognized as individuals and (or) legal entities having relationships that meet one or more of the following conditions:

1. one person is recognized as an affiliate of another person in accordance with the laws of the Republic of Kazakhstan;

2. one person is a major participant in another person;

3. persons are bound by an agreement, according to which one of them has the right to determine the decisions made by the other;

4. the legal entity is under the control of a major participant or an official of another legal entity;

5. a major shareholder, major participant or official of one legal entity is a major shareholder, major participant or official of another legal entity;

6. the legal entity, together with another legal entity, is under the control of a third party;

7. a person, together with his affiliates, owns, uses, disposes of ten or more percent of the participation shares of a legal entity or legal entities specified in subparagraphs 2) – 6) part one of this paragraph;

8. an individual is an official of a legal entity specified in subparagraphs 2) - 7) part one of this paragraph, with the exception of an independent director of a joint-stock company;

9. an individual is a spouse, close relative or relative (brother, sister, parent, son or daughter of a spouse) of a major participant or official of a legal entity.

For the purposes of this paragraph, a major participant is understood as a participant whose share in the property of a legal entity, with the exception of joint-stock companies, is ten percent or more.

Control over a legal entity refers to the ability to determine decisions made by the legal entity.

2. When adjusting taxable objects and (or) tax-related objects within the framework of transfer pricing, related parties are determined in accordance with the legislation of the Republic of Kazakhstan on transfer pricing.

Article 15. Organization carrying out activities in the social sphere

1. An organization carrying out activities in the social sphere is recognized as a legal entity carrying out one or more types of activities in the social sphere specified in clause 2 of this article, the income from which, taking into account the income provided for in clause 3 of this article constitute at least 90 percent of total annual income.

2. Activities in the social sphere include the following types of activities:

1. provision of medical services, including those provided in a complex, in accordance with the legislation of the Republic of Kazakhstan by a healthcare entity that has a license for medical activities;

2. provision of services in the field of education:

carried out under licenses to engage in educational activities;

preschool education and training;

additional education provided by an educational organization that has a license to engage in educational activities;

3. scientific and (or) scientific and technical activities (including conducting scientific research, use, including implementation, of intellectual property objects) carried out by subjects of scientific and (or) scientific and technical activities accredited by the authorized body in the field of science.

The income specified in part one of this subclause also includes income from subjects of scientific and (or) scientific and technical activities accredited by the authorized body in the field of science, in the form of financing for the creation of scientific centers at research universities;

4. activities in the field of sports;

5. activities in the field of culture carried out by cultural organizations;

6. provision of services for the preservation of objects of historical and cultural heritage included in the State List of Historical and Cultural Monuments, in accordance with the legislation of the Republic of Kazakhstan (except for the dissemination of information and propaganda);

7. providing assistance to persons (families) recognized as needing special social services;

8. library services;

9. activities of autonomous educational organizations:

according to the following levels of education established by the laws of the Republic of Kazakhstan: primary school (including preschool education and training), basic school, high school, post-secondary education, higher education, postgraduate education;

on additional education;

scientific and technical, innovative, research activities (including fundamental and applied scientific research).

3. For the purpose of applying clause 1 of this article, the following types of income are also taken into account:

1. income in the form of property received free of charge (including charitable and sponsorship assistance);

2. entrance fees, membership fees and other income on a free and non-refundable basis from the founder, participant, member;

3. interest on deposits;

4. the excess of the amount of positive exchange rate difference over the amount of negative exchange rate difference.

4. Organizations operating in the social sphere do not include organizations that receive income from the production and sale of excisable goods.

Article 16. Agricultural cooperative

1. An agricultural cooperative is a legal entity created in accordance with the legislation of the Republic of Kazakhstan on agricultural cooperatives, engaged in one and (or) several types of activities:

1. production of agricultural products (except for excisable products) and their sale;

2. procurement, storage and sale of agricultural products produced by members of such a cooperative;

3. processing of agricultural products (except for excisable products) of own production and (or) produced by members of such a cooperative, as well as the sale of products obtained as a result of such processing;

4. performance of work and provision of services for members of such a cooperative for the purpose of production and processing of agricultural products of own production, including auxiliary work and services;

5. sale of goods to members of such a cooperative for the purpose of production and processing of agricultural products of their own production.

The list of goods, works and services provided for in subparagraphs 4) and 5) of part one of this paragraph is approved by the authorized body in the field of development of the agro-industrial complex in agreement with the central authorized body for state planning.

2. The provisions of this Code provided for agricultural cooperatives are applied in the presence of land plots under the rights of private ownership and (or) land use (including the right of secondary land use).

The requirement of part one of this paragraph does not apply to agricultural cooperatives operating in the field of production of beekeeping products, as well as the processing and sale of these products of their own production.

Note FROM! Article 17 is valid until 01/01/2029 in accordance with clause 3) clause 2 of Article 848 of this Code.

Article 17. Participant of "Astana Hub"

1. A participant in the Astana Hub is a legal entity that simultaneously meets the following conditions:

1. registered in the autonomous cluster fund "Astana Hub" as a participant in accordance with the legislation of the Republic of Kazakhstan on the innovation cluster;

2. at least 90 percent of the total annual income of such a legal entity consists of income from the implementation of priority activities in the field of information and communication technologies;

3. in the case of production and sale of goods, such goods meet the criteria of own production.

When determining the income provided for in subparagraph 2) of part one of this paragraph, the following income is also taken into account if they are related to the receipt of income from the implementation of priority activities in the field of information and communication technologies:

income in the form of property received free of charge,

remuneration on deposits,

the excess of the amount of positive exchange rate difference over the amount of negative exchange rate difference,

income from doubtful obligations, including penalties and fines on such obligations.

2. The list of priority activities in the field of information and communication technologies and the criteria for own production are approved by the authorized body in the field of informatization in agreement with the central authorized body for state planning, the authorized body in the field of technical regulation, the authorized body in the field of state support of innovation activities and the authorized body.

Article 18. Concepts related to securities

Concepts related to securities:

1. debt securities - securities that certify the obligation of the issuer (debtor) to pay the principal amount of the debt on the terms of the issue of these securities, including government issued securities, bonds;

2. discount on debt securities (hereinafter referred to as the discount) - a positive difference between the par value and the cost of the initial placement (excluding coupon) or the acquisition cost (excluding coupon) of debt securities;

3. coupon on debt securities (hereinafter referred to as the coupon) - the amount paid (to be paid) by the issuer in excess of the nominal value of debt securities in accordance with the terms of the issue;

4. premium on debt securities - the positive difference between the cost of the initial placement (excluding coupon) or the cost of acquisition (excluding coupon) and the par value of debt securities, the terms of issue of which provide for the payment of a coupon;

5. Islamic securities - Islamic rental certificates and Islamic participation certificates.

Article 19. Concepts related to cash payments and cash registers

Concepts related to cash payments and cash registers:

1. cash payments - payments made for the purchase of goods, performance of work, provision of services through cash and (or) payments using payment cards and (or) mobile payments;

2. state register of cash registers (hereinafter referred to as the register of cash registers) - a list of models of cash registers authorized by the authorized body for use on the territory of the Republic of Kazakhstan;

3. cash register - an electronic device with a fiscal memory unit and a hardware-software complex without a data transfer function, an electronic device and a hardware-software complex with a function for recording and (or) transmitting data, ensuring registration and display of information on cash payments;

4. registration card of a cash register – an accounting document confirming the fact of registration (deregistration) of a cash register with the tax authority;

5. cash register receipt - the primary accounting document of a cash register, confirming the fact of a monetary settlement between the seller (supplier of goods, work, services) and the buyer (client), issued in paper or electronic form;

6. service payment terminal - an electronic-mechanical device for accepting cash or making payments using payment cards and (or) mobile payments for services provided;

7. vending machine - an electronic-mechanical device that sells goods through cash or payments using payment cards and (or) mobile payments in automatic mode;

8. sales receipt - a primary accounting document confirming the fact of making a monetary payment, used in cases of technical malfunction of the cash register or lack of electricity;

9. book of sales receipts – a set of sales receipts combined into a book;

10. three-component integrated system - an integrated system consisting of a cash register with the function of recording and transmitting data, a system (device) for accepting non-cash payments, as well as equipment (device) equipped with an automation system for trade management, provision of services, performance of work and accounting for goods, or a hardware and software complex that replaces all three components of the integrated system;

11. fiscal sign - a distinctive symbol displayed on checks of a cash register as confirmation of the operation of the cash register in fiscal mode;

12. fiscal data - information about cash payments with a fiscal sign, recorded in the fiscal memory of a cash register with a fiscal memory unit or the fiscal data storage of a cash register with the function of recording and (or) transferring data and transferred to the tax authorities;

13. fiscal data storage device – a set of software and hardware that provides non-correctable registration and non-volatile long-term storage of information about cash payments made in a cash register with the function of recording and (or) data transmission;

14. fiscal data operator - a legal entity that ensures the online transmission of information on cash settlements to tax authorities via public telecommunications networks, included in the list of fiscal data operators;

15. fiscal mode - a mode of operation of a cash register that provides uncorrected registration and non-volatile long-term storage of information in fiscal memory or a fiscal data storage device with simultaneous transmission of information about cash payments to the tax authorities through the fiscal data operator.

Article 20. State with preferential taxation

1. A state with preferential taxation is a foreign state or territory that meets one of the following conditions:

1. in such a state or territory a profit tax rate of less than 10 percent is established;

2. in such a state or territory there are laws on the confidentiality of financial information or laws that allow maintaining secrets about the actual owner of property, income or actual owners, participants, founders, shareholders of a legal entity (company).

The provisions of subparagraph 2) of the first part of this paragraph do not apply to a foreign state or territory with which or with which the Republic of Kazakhstan has an international treaty providing for the exchange of information between competent authorities on tax matters, with the exception of a foreign state or territory that does not ensure the exchange of information with the authorized body for tax purposes.

2. A foreign state or territory is recognized as not providing or not ensuring the exchange of information with the authorized body for tax purposes if one of the following conditions is met:

1. the authorized body has received from the competent or authorized body of a foreign state or territory a written refusal to provide information, the exchange of which is provided for by an international treaty;

2. the competent or authorized body of a foreign state or territory has not provided the required information within more than two years after the authorized body sent the corresponding request.

3. The list of states with preferential taxation, determined in accordance with paragraphs 1 and 2 of this article, is approved by the authorized body.

Article 21. Other concepts

Other concepts:

1. monthly calculation indicator – monthly calculation indicator established by the law on the republican budget for the corresponding financial year and valid on the date determined by this Code;

2. social obligation – responsibilities for calculating, withholding and transferring social payments;

3. official exchange rate – the official exchange rate of the national currency of the Republic of Kazakhstan to foreign currencies, established by the National Bank in accordance with the Law of the Republic of Kazakhstan “On the National Bank of the Republic of Kazakhstan”;

4. minimum wage - the minimum wage established by the law on the republican budget for the corresponding financial year and valid on the date determined by this Code;

5. information about the absence (presence) of debt, accounting for which is maintained by the tax authority (hereinafter referred to as information about the absence (presence) of debt) - a document that confirms the presence or absence of debt for taxes and payments to the budget, social payments, penalties and fines, the accounting of which is carried out by the tax authority.

The form of information about the absence (presence) of debt is established in the procedure for maintaining a personal account (hereinafter referred to as the procedure for maintaining a personal account), determined by the authorized body;

6. arithmetic average official exchange rate for the period - a rate determined by the following formula:

R = (R1 + R2 + ... + Rn)/n,

Where:

R – arithmetic mean official exchange rate for the period;

R1, R2, Rn – the official exchange rate of the corresponding currency, established for each working day of the period during the period;

n – number of working days in the period.

In this case, the term “arithmetic average official exchange rate for the period” used in this Code corresponds to the average official exchange rate for the period published by the National Bank;

7. participation share - equity participation of an individual and (or) legal entity in joint activities, the authorized capital of a legal entity, with the exception of joint-stock companies and mutual investment funds;

8. classifier of fixed assets - classification of fixed assets, approved by the authorized body in the field of technical regulation in accordance with the Law of the Republic of Kazakhstan “On Standardization” for the purpose of accounting for fixed assets in the areas of accounting and statistical accounting;

9. information system of the tax authority - an information system owned by the authorized body and intended for tax administration;

10. identification data of the tax authority - name, code, address of the tax authority;

11. state database of taxpayers (hereinafter referred to as the taxpayer database) - an information system designed to carry out tax registration of taxpayers;

12. personal account of the taxpayer (tax agent) (hereinafter referred to as the personal account) - a document for recording calculated, accrued (reduced), transferred and paid (taking into account credited and returned) amounts of taxes and payments to the budget, social payments, as well as amounts of penalties and fines;

13. identification data of the taxpayer (tax agent) - last name, first name and patronymic (if it is indicated in the identity document) (hereinafter - last name, first name and patronymic) or name, identification number, location, as well as in cases where the taxpayer (tax agent) is a legal entity - last name, first name and patronymic of the manager;

14. tax mobile application - a software product installed and launched on a subscriber’s cellular device for the taxpayer to receive electronic tax services and fulfill tax obligations;

15. national registers of identification numbers (hereinafter referred to as registers of numbers) - state databases intended for registration of individual identification numbers of individuals and business identification numbers of legal entities (branches and representative offices), individual entrepreneurs operating in the form of joint ventures;

16. accompanying invoice for goods - a shipping document for monitoring the movement of goods, including confirming the shipment of goods to the taxpayer;

17. winnings - income in kind and in money received by a taxpayer at competitions, competitions (Olympiads), festivals for lotteries, drawings, including drawings for deposits and debt securities, as well as income in the form of property benefits received in gambling and (or) betting;

18. information system of electronic invoices - an information system of the tax authority, through which invoices are issued in electronic form, received, processed, registered, transferred and stored electronic invoices and certificates of work performed, services rendered, and accompanying invoices for goods issued in electronic form.

In this case, the term “electronic invoice” used in this Code is identical to the concept of “invoice issued in electronic form”.

Paragraph 2. Legal basis of taxation

Article 22. Tax legislation of the Republic of Kazakhstan

1. The tax legislation of the Republic of Kazakhstan is based on the Constitution of the Republic of Kazakhstan, consists of this Code, as well as regulatory legal acts, the adoption of which is provided for by this Code.

2. No one can be charged with paying taxes and payments to the budget that are not provided for by this Code.

3. If there is a contradiction between this Code and other laws of the Republic of Kazakhstan, the norms of this Code apply for taxation purposes.

4. It is prohibited to include into the non-tax legislation of the Republic of Kazakhstan norms regulating tax relations, except for the cases provided for by this Code.

5. International treaties ratified by the Republic of Kazakhstan take precedence over this Code. The procedure and conditions for the validity of international treaties on the territory of the Republic of Kazakhstan, to which the Republic of Kazakhstan is a party, are determined by the legislation of the Republic of Kazakhstan.

Article 23. Effect of tax legislation of the Republic of Kazakhstan

1. The tax legislation of the Republic of Kazakhstan is valid throughout the territory of the Republic of Kazakhstan and applies to all individuals, legal entities and their structural divisions that are defined by this Code as payers of taxes and payments to the budget, as well as participants in relevant tax and other procedures for the collection and administration of taxes and payments to the budget.

2. Laws introducing changes and additions to this Code in terms of establishing a new tax and (or) payment to the budget, increasing the rate, changing the object of taxation and (or) the tax base, increasing the categories of taxpayers (tax agents), canceling or reducing deductions or benefits for paying taxes and payments to the budget, may be adopted no later than July 1 of the current year and put into effect no earlier than January 1 of the year following the year of their adoption.

3. Amendments and (or) additions to this Code are carried out by law that does not provide for the introduction of changes and additions to other legislative acts of the Republic of Kazakhstan.

At the same time, when making changes and (or) additions to this Code in accordance with the legislative initiative of the Government of the Republic of Kazakhstan, a draft of such a law is developed by the authorized body in the field of tax policy and (or) the central authorized body for budget execution.

4. Provisions of laws establishing new types of taxes and (or) payments to the budget, increasing rates, establishing new obligations, as well as worsening the position of the taxpayer (tax agent), do not have retroactive effect.

Article 24. The main goal and objective of the tax legislation of the Republic of Kazakhstan

1. The main purpose of the tax legislation of the Republic of Kazakhstan is to establish taxes and payments to the budget in force on the territory of the Republic of Kazakhstan, as well as the rights and obligations of the parties to tax legal relations to ensure the fulfillment of tax obligations based on the principles of taxation.

2. The main objective of the tax legislation of the Republic of Kazakhstan is to create a legal framework for the calculation and payment of taxes and payments to the budget, and the fulfillment of tax obligations.

Article 25. Principles of taxation

The tax legislation of the Republic of Kazakhstan is based on the principles of taxation established by this Code.

The principles of taxation include the principles of compulsoryness, certainty of taxation, fairness of taxation, transparency of taxation, integrity of the taxpayer (tax agent), unity of the tax system and transparency of the tax legislation of the Republic of Kazakhstan.

The provisions of the tax legislation of the Republic of Kazakhstan should not contradict the principles of taxation.

Article 26. Principle of mandatory taxation

The taxpayer (tax agent) is obliged to fulfill the tax obligation in accordance with the tax legislation of the Republic of Kazakhstan in full and on time.

Article 27. Principle of certainty of taxation

Taxes and payments to the budget of the Republic of Kazakhstan must be certain. Certainty of taxation means the establishment in the tax legislation of the Republic of Kazakhstan of all the grounds and procedure for the occurrence, execution and termination of the tax obligation of the taxpayer (tax agent).

Article 28. Principle of tax transparency

1. Taxation in the Republic of Kazakhstan is carried out on the basis of the principle of transparency, which involves ensuring for all subjects of tax legal relations openness, clarity and accessibility of information on taxes and payments to the budget, the procedure for their calculation, payment, control over their receipt during tax audits.

2. When carrying out tax administration, tax authorities are obliged to act openly, objectively and in strict accordance with the requirements of the legislation of the Republic of Kazakhstan.

3. A taxpayer (tax agent) has the right to receive a reasoned, clear and comprehensive explanation on the application of the tax legislation of the Republic of Kazakhstan, as well as on the actions (inaction) of tax authorities carried out within the framework of tax administration.

4. Violation of the principle of tax transparency is grounds for appealing against actions (inaction) of tax authorities in the manner established by this Code.

Article 29. Principle of tax fairness

1. Taxation in the Republic of Kazakhstan is universal and mandatory.

2. It is prohibited to provide individual tax benefits.

3. No one can be subjected to repeated taxation with the same type of tax, the same type of payment to the budget for the same object of taxation for the same period.

Article 30. Principle of good faith of taxpayers (tax agents)

1. Good faith in the actions (inactions) carried out by the taxpayer (tax agent) to fulfill the tax obligation is assumed.

2. A taxpayer is not allowed to reduce his tax liability as a result of:

distortion of information about the facts of economic activity (a set of such facts), about objects of taxation that are subject to reflection in tax and (or) accounting or tax reporting of the taxpayer;

carrying out transactions for the purpose of non-payment (incomplete payment) of the tax amount;

fulfillment of an obligation under a transaction (operation) by a person who is not a party to the agreement.

Understatement of the amounts of taxes and payments to the budget in tax reporting and (or) their non-payment by the supplier cannot be the only justification for not confirming the fact of mutual settlements with this supplier.

3. If a tax obligation fulfilled by a taxpayer (tax agent) in accordance with a previously received individual written explanation from the authorized body, which is subsequently withdrawn, is recognized as erroneous, or a new, different explanation is sent, then the tax obligation is subject to adjustment (correction) when considering a complaint about the notification of the results of a tax audit without charging the taxpayer with fines and penalties.

4. Violation of the tax legislation of the Republic of Kazakhstan and other legislation of the Republic of Kazakhstan related to the fulfillment of a tax obligation, committed by a taxpayer (tax agent), must be described during tax audits.

The substantiation of arguments and disclosure of circumstances indicating a violation of the tax legislation of the Republic of Kazakhstan and other legislation of the Republic of Kazakhstan are assigned to the tax authorities.

5. When considering a complaint against a notification of the results of a tax audit, all uncertainties and unresolved issues of the tax legislation of the Republic of Kazakhstan are interpreted in favor of the taxpayer (tax agent).

6. When determining tax liabilities, it is not allowed to take into account assets, income and expenses received (incurred) as a result of a criminal offense (act) that is recognized as a bribe and (or) other illegal material compensation on the basis of a judicial act that has entered into legal force or a decision to terminate a criminal case on non-rehabilitative grounds.

Article 31. Principle of unity of the tax system

The tax system of the Republic of Kazakhstan is uniform throughout the territory of the Republic of Kazakhstan in relation to all taxpayers (tax agents).

Article 32. The principle of transparency of tax legislation of the Republic of Kazakhstan

Regulatory legal acts regulating taxation issues are subject to mandatory official publication.

Paragraph 3. General provisions on tax policy

Article 33. Tax policy

Tax policy is a set of measures to establish new and cancel existing taxes and payments to the budget, change rates, objects of taxation and objects related to taxation, the tax base for taxes and payments to the budget in order to meet the financial needs of the state based on maintaining a balance of economic interests of the state and taxpayers.

Article 34. Tax benefits

1. Tax benefit is an advantage provided in accordance with the norms of the tax legislation of the Republic of Kazakhstan to taxpayers in the form of a reduction in the rate, complete exemption from paying one or more taxes, deductions, adjustments from the tax base.

2. The authorized body in the field of tax policy in accordance with the Budget Code of the Republic of Kazakhstan annually prepares an analytical report on tax expenses, containing an assessment of the effectiveness of tax benefits and the feasibility of their further application.

3. The basis for consideration of the issue of granting a tax benefit by the authorized body in the field of tax policy are requests from authorized state bodies.

4. Authorized state bodies, if there is a need to provide (extend) a tax benefit in supervised industries, send to the authorized body in the field of tax policy justifications for the need for this benefit in the manner determined by the Government of the Republic of Kazakhstan.

The authorized state bodies, before contacting the authorized body in the field of tax policy, agree on the proposed (extended) tax benefit with the antimonopoly body and the central authorized body for budget execution.

Authorized state bodies, when contacting the authorized body in the field of tax policy, provide a conclusion on compliance with the legislation of the Republic of Kazakhstan in the field of protection of competition, issued by the antimonopoly authority, and a conclusion issued by the central authorized body for budget execution.

5. The authorized body in the field of tax policy, together with the central authorized body for budget execution, initiates proposals for granting or refusing a tax benefit, extending or canceling a tax benefit, and the deadline for providing a tax benefit.

6. Authorized state bodies are required to monitor and control tax benefits for supervised industries.

7. In case of failure to achieve the socio-economic goals stated when introducing a tax benefit, as well as taking into account its impact on the budget, the authorized body in the field of tax policy, together with the central authorized body for budget execution, initiates clarification or cancellation of the tax benefit.

In this case, the criteria for achieving the socio-economic goals of applying tax benefits and the procedure for their establishment are determined by the Government of the Republic of Kazakhstan.

8. Tax benefits cannot be provided if the amount of available tax benefits reaches the threshold of ten percent of the gross domestic product for the calendar year preceding the current year.

Article 35. Methodological council on taxation issues

1. In order to develop proposals to eliminate ambiguities, inaccuracies and contradictions that may arise in the course of fulfilling tax obligations, a Methodological Council on Taxation Issues is created.

2. The regulations on the Methodological Council on Taxation Issues and its composition are approved by the Prime Minister of the Republic of Kazakhstan.

Chapter 2. RIGHTS AND OBLIGATIONS OF THE TAXPAYER AND TAX AGENT. REPRESENTATION IN TAX RELATIONS

Paragraph 1. Rights and obligations of the taxpayer and tax agent

Article 36. Rights and obligations of the taxpayer (tax agent)

1. A taxpayer (tax agent) has the right:

1. receive information from the tax authority about current taxes and payments to the budget, changes in the tax legislation of the Republic of Kazakhstan;

2. receive from the tax authority clarification and comments on the emergence, fulfillment and termination of one’s tax obligation within the limits of the information and documents provided by it.

For a horizontal monitoring participant, clarifications and provision of comments provided for in part one of this subclause, as well as preliminary clarification in relation to planned transactions (operations), are carried out by the authorized body;

3. represent their interests in relations regulated by the tax legislation of the Republic of Kazakhstan, personally or through a representative;

4. enter into an agreement to conduct a tax audit in accordance with the legislation of the Republic of Kazakhstan;

5. receive the results of tax control in cases established by this Code;

6. contact the tax authority to change the deadline for fulfilling the tax obligation to pay taxes and (or) fees in the manner prescribed by this Code;

7. appeal the notification of the results of a tax audit, the notification of the results of the consideration of the complaint of the taxpayer (tax agent) against the notification of the results of the tax audit, as well as the actions (inaction) of a tax authority official;

8. do not provide information and documents that are not related to taxation objects and (or) tax-related objects.

2. The taxpayer (tax agent) is obliged:

1. fulfill tax obligations in a timely manner and in full;

2. submit, at the request of the tax authority, an agreement to conduct a tax audit and conclude a tax audit if such an agreement is concluded;

3. provide information and documents requested by the tax authority in cases provided for by this Code and other legislation of the Republic of Kazakhstan, control over compliance with which is entrusted to the tax authorities;

4. ensure the safety of property restricted in disposal in an unchanged condition until the restriction is lifted, with the exception of changes in such property due to natural wear and tear and (or) natural loss under normal storage conditions.

3. The taxpayer is obliged:

1. comply with the requirements when using cash registers;

2. keep the books of sales receipts of the cash register during the limitation period from the date of complete filling of such books;

3. when using a cash register without a data transfer function, store shift reports, cash accounting books, as well as cancellation and return checks and checks for which cancellation and return operations were carried out, during the limitation period;

4. undergo biometric identification in cases established by this Code.

4. A taxpayer operating in the areas of public catering and trade is obliged to place the taxpayer’s passport in the places where cash registers are located and in publicly accessible places to inform the population.

For the purposes of this article, a taxpayer’s passport is an information card of a business entity generated by the tax authority, which is not a tax secret and is contained in a barcode.

The taxpayer's passport is posted on the Internet resource of the authorized body.

The list of information contained in the taxpayer’s passport, the procedure and timing of its generation and posting on the Internet resource are established by the authorized body.

5. The taxpayer (tax agent) has other rights and performs other duties established by this Code and other laws of the Republic of Kazakhstan.

Article 37. Ensuring and protecting the rights of the taxpayer (tax agent)

1. The taxpayer (tax agent) is guaranteed protection of his rights and legitimate interests.

2. Protection of the rights and legitimate interests of the taxpayer (tax agent) is carried out in the manner determined by this Code and other laws of the Republic of Kazakhstan.

3. A tax authority and an official of a tax authority are prohibited from requiring a taxpayer (tax agent) to perform duties not provided for by this Code and other laws of the Republic of Kazakhstan.

Paragraph 2. Representation in tax relations

Article 38. Representation in tax relations

1. A taxpayer (tax agent) has the right to participate in relations regulated by the tax legislation of the Republic of Kazakhstan through:

1. legal representative of an individual;

2. an authorized representative, including the operator.

2. The personal participation of a taxpayer (tax agent) in relations regulated by the tax legislation of the Republic of Kazakhstan does not deprive him of the right to have a representative, just as the participation of a representative does not deprive the taxpayer (tax agent) of the right to personal participation in these relations.

Article 39. Legal representative of an individual

Legal representative of an individual is a person authorized to represent an individual in accordance with the laws of the Republic of Kazakhstan.

Actions (inaction) of a legal representative of an individual committed on behalf of this individual are recognized as actions (inaction) of a legal representative of an individual.

Article 40. Authorized representative of the taxpayer (tax agent)

1. An authorized representative of a taxpayer (tax agent) is a person authorized to represent, in relations with the tax authority and other participants in relations regulated by this Code, the interests of the taxpayer (tax agent), who is:

1. an individual, including an individual entrepreneur or a person engaged in private practice - on the basis of a notarized or equivalent power of attorney, issued in accordance with the civil legislation of the Republic of Kazakhstan, which indicates the relevant powers of the representative;

2. a legal entity or its structural unit - on the basis of constituent documents and (or) a power of attorney issued in accordance with the civil legislation of the Republic of Kazakhstan, which indicates the relevant powers of the representative.

The taxpayer (tax agent) has the right to determine an authorized representative by issuing an electronic document of the taxpayer (tax agent) through the tax authority’s information object, which indicates the corresponding powers of the representative.

2. Actions (inaction) of an authorized representative of a taxpayer (tax agent) committed on behalf of the taxpayer (tax agent) are recognized as actions (inaction) of the taxpayer (tax agent).

Article 41. Peculiarities of representation when carrying out a subsoil use transaction

1. Subsoil users carrying out subsoil use operations as part of a simple partnership (consortium) under a production sharing agreement (contract) have the right to participate in relations regulated by the tax legislation of the Republic of Kazakhstan through an operator.

The powers of the operator in relations regulated by the tax legislation of the Republic of Kazakhstan are determined in accordance with the agreement (contract) on production sharing to the extent that does not contradict this Code.

When fulfilling tax obligations in accordance with subparagraph 2) paragraph 3 of Article 755 of this Code, the operator has all the rights and obligations provided for by this Code for taxpayers (tax agents).

The tax administration procedure provided for by this Code for taxpayers (tax agents) is applied to the operator.

2. Actions (inaction) of an operator committed on behalf of and (or) on behalf of subsoil users are recognized as actions (inaction) of such subsoil users and the operator acting on their behalf and (or) on their behalf.

Chapter 3. TAX AUTHORITIES. INTERACTION IN TAX RELATIONS

Paragraph 1. Tax authorities, their tasks, system, rights and obligations

Article 42. Tax authorities, their tasks and system

1. Tax authorities perform the following tasks:

1. ensuring compliance with the tax legislation of the Republic of Kazakhstan and other legislation of the Republic of Kazakhstan, control over compliance with which is entrusted to the tax authorities;

2. participation in the implementation of the tax policy of the Republic of Kazakhstan;

3. ensuring, within its competence, the economic security of the Republic of Kazakhstan;

4. formation, ensuring the development of objects of informatization of the tax authority and the availability of electronic services for taxpayers;

5. performing other tasks provided for by the legislation of the Republic of Kazakhstan.

The tax authority is the state revenue authority - a state body that, within its competence, ensures the receipt of taxes and payments to the budget, customs regulation in the Republic of Kazakhstan, powers to prevent, identify, suppress and disclose administrative offenses assigned by the legislation of the Republic of Kazakhstan to the jurisdiction of this body, as well as exercising other powers provided for by the legislation of the Republic of Kazakhstan.

2. The tax authorities system consists of:

1. authorized body;

2. territorial divisions by regions, cities of republican significance and the capital, districts, cities and districts in cities;

3. interdistrict territorial divisions;

4. territorial divisions in the territories of special economic zones;

5. a specialized government agency.

A specialized state institution is an educational and methodological center created by decision of the Government of the Republic of Kazakhstan, which carries out training, retraining and professional development of tax authority officials, as well as functions related to improving the tax culture of the population.

The authorized body manages the tax authorities.

3. Tax authorities have codes approved by the authorized body.

4. The tax authority has a symbol, the description and procedure for use of which are determined by the authorized body.

Article 43. Rights and obligations of the tax authority

1. The tax authority has the right:

1. carry out international cooperation on taxation issues, including exchanging information with authorized bodies of foreign states;

2. require from the taxpayer (tax agent) in cases provided for by this Code:

submission of documents confirming the correctness of calculation and timely payment (withholding and transfer) of tax obligations for the payment of taxes and payments to the budget, as well as social obligations;

written explanations on the tax forms compiled by him, as well as his financial statements, including consolidated financial statements, including the financial statements of his subsidiaries located outside the Republic of Kazakhstan, with the attachment of an audit report in the event that the laws of the Republic of Kazakhstan establish a mandatory audit for such a person;

3. request and (or) receive from authorized state and local executive bodies, the State Corporation, financial and payment organizations, collection agencies, banking organizations, as well as other persons, information in the manner and for the purposes determined by this Code;

4. carry out an audit of an individual regarding the reliability of information about income and property reflected in the tax reporting of an individual, for the fact of complete fulfillment of tax obligations;

5. involve specialists in tax audits and other forms of control;

6. take photos and videos, interview third parties in cases established by this Code;

7. file claims with the courts to declare transactions invalid, liquidate a legal entity on the grounds provided for in subparagraphs 1), 2), 3) and 4) of paragraph 2 of Article 49 of the Civil Code of the Republic of Kazakhstan, as well as other claims in accordance with the competence and objectives established by the legislation of the Republic of Kazakhstan;

8. apply to the court to declare the taxpayer bankrupt in accordance with the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy;

9. conduct training, retraining and professional development of tax officials;

10. carry out, in the manner established by the legislation of the Republic of Kazakhstan, educational and publishing activities to improve the tax culture of taxpayers of the Republic of Kazakhstan;

11. certify, through an electronic digital signature of the tax authority’s information system, decisions made in accordance with this Code;

12. use a biometric identification tool in the information systems of tax authorities during tax administration;

13. carry out activities aimed at improving tax culture and strengthening tax discipline.

2. The tax authority is obliged:

1. respect the rights of the taxpayer (tax agent);

2. protect the interests of the state;

3. provide the taxpayer (tax agent) with information about current taxes and payments to the budget, about changes in the tax legislation of the Republic of Kazakhstan;

4. within the limits of his competence, provide explanations and give comments to the taxpayer (tax agent) on the occurrence, fulfillment and termination of his tax obligation within the limits of the information and documents provided by him.

For a horizontal monitoring participant, clarifications and provision of comments provided for in part one of this subclause, as well as preliminary clarification in relation to planned transactions (operations), are carried out by the authorized body;

5. ensure, during the limitation period, the safety of information confirming the fact of payment of taxes and payments to the budget;

6. consider a complaint from a taxpayer (tax agent) about the actions (inaction) of tax officials, as well as about the notification of the results of a tax audit;

7. upon the commission of administrative offenses established during tax control, take measures provided for by the Code of the Republic of Kazakhstan on administrative offenses, or transfer materials on such fact to the relevant body of jurisdiction;

8. send to the law enforcement agency with jurisdiction materials on facts of evasion of taxes and payments to the budget and (or) deliberate bankruptcy identified during tax control, indicating signs of a criminal offense, for making a procedural decision in accordance with the laws of the Republic of Kazakhstan;

9. provide, in accordance with the laws of the Republic of Kazakhstan, access to the information system of the tax authority to the authorized state body that carries out financial monitoring and takes other measures to combat the legalization (laundering) of income, the authorized body for the return of assets and the national security authorities of the Republic of Kazakhstan;

10. apply methods to ensure the fulfillment of tax obligations and collect the tax debt of the taxpayer (tax agent) forcibly.

3. The tax authority is obliged to post on the Internet resource of the authorized body in the manner and cases determined by this Code, information about the taxpayer (tax agent):

1. having tax debt;

2. an individual for whom the tax authority has calculated the amount of tax liabilities for property tax and land tax;

3. included in the register of inactive taxpayers;

4. to whom the issuance of electronic invoices has been suspended;

5. whose registration was declared invalid on the basis of a judicial act that has entered into legal force;

6. included in the register of foreign companies - payers of value added tax, operating through an Internet platform in the territory of the Republic of Kazakhstan;

7. whose absence at the location is established by a tax inspection report;

8. deregistered as an individual entrepreneur or person engaged in private practice, and who has been denied deregistration;

9. who submitted liquidation tax reporting in connection with liquidation or termination of activities;

10. who has submitted tax reporting on income and property and on assets and liabilities;

11. contained in the taxpayer’s passport;

12. included in the database of persons and structural divisions of legal entities that received and spent money and (or) other property received from foreign states, international and foreign organizations, foreigners, stateless persons;

13. applying (has applied) a special tax regime on the basis of a simplified declaration, indicating the dates of the beginning and (or) termination of the application of such a regime.

4. The tax authority is obliged to publish quarterly in the media information about:

1. individual entrepreneurs, persons engaged in private practice, legal entities and structural divisions of a legal entity with tax debt in an amount exceeding the maximum amount of tax debt;

2. foreign companies operating through an Internet platform on the territory of the Republic of Kazakhstan and which have not complied with the notification of registration with the tax authority.

The list of information to be published in the media, as well as the procedure and timing of their publication are established accordingly in:

1. the procedure for forced collection by the tax authority of the tax debt of the taxpayer (tax agent), provided for by Article 183 of this Code;

2. the procedure for conditionally registering a value added tax payer as provided for in Article 102 of this Code.

5. The tax authority has other rights and performs other duties established by the laws of the Republic of Kazakhstan.

Article 44. Material support, legal and social protection of a tax authority official

1. An official of a tax authority in the performance of official duties is protected by law.

2. Failure to comply with the legal requirements of a tax authority official, insult, threat, violence or encroachment on his life, health, property or members of his family in connection with his official activities, other actions that impede the performance of his official duties, entail liability established by the laws of the Republic of Kazakhstan.

3. If a tax authority official receives moderate damage to health in connection with his official activities, he is paid a one-time compensation in the amount of five minimum wages from the budget.

4. In case of serious injury to health in connection with the performance of official activities, which precludes further opportunity to engage in professional activities, a tax authority official is paid a one-time compensation in the amount of five years' salary from the budget, as well as the difference between the amounts of his official salary and pension (for life).

5. In the event of the death of a tax authority official while performing his official duties, the family of the deceased or his dependents (heirs):

1. a one-time benefit is paid in the amount of ten years’ salary for the last position held by the deceased from budget funds;

2. state social benefits are assigned in the event of the loss of a breadwinner in the amounts and manner established by the legislation of the Republic of Kazakhstan on social protection.

6. Harm caused to life and health, and damage caused to the property of a tax authority official, as well as members of his family and his close relatives in connection with the performance of his official duties, are compensated in accordance with the legislation of the Republic of Kazakhstan.

Article 45. Tax secrecy

1. Tax secret – any information about a taxpayer (tax agent) received by a tax authority, unless otherwise established by this article.

2. The following information about a taxpayer (tax agent) - a legal entity, a structural division of a legal entity, a non-resident operating in the Republic of Kazakhstan through a permanent establishment, an individual entrepreneur, a person engaged in private practice is not a tax secret:

1. on the amount of taxes and payments to the budget paid (transferred) by the taxpayer (tax agent), accrued to the taxpayer (tax agent);

2. on the amount of refund to the taxpayer from the budget of the excess of the amount of value added tax, attributed to the offset, over the amount of accrued value added tax;

3. about the amount of tax debt;

4. about the following registration information:

identification number;

last name, first name and patronymic of the manager;

Name;

the date of inclusion of information about such a taxpayer in the taxpayer database or registration;

the date and basis for excluding information about such a taxpayer from the taxpayer database and deregistration;

type of activity;

the start and end date of the suspension of the deadline for submitting tax reports;

residency;

registration number of the cash register with the tax authority;

place of use of the cash register;

applicable taxation procedure;

5. on the number of employees reflected in tax reporting;

6. on the tax burden coefficient, calculated in the manner determined by the authorized body, including the tax burden coefficient used for analytical purposes, which is determined as the ratio of the total amount of taxes and payments to the budget calculated by the taxpayer for the tax period to the amount of taxable income excluding remuneration expenses and depreciation deductions;

7. on the penalties applied for violation of the tax legislation of the Republic of Kazakhstan;

8. about tax benefits;

9. subject to posting on the Internet resource of the authorized body in cases provided for by this Code;

10. not being confidential information in accordance with the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy.

3. The following information about a taxpayer (tax agent) - an individual is not a tax secret:

1. about the amount of tax debt;

2. about the following registration information:

last name, first name and patronymic of an individual;

identification number;

the date of inclusion of information about such a taxpayer in the taxpayer database;

the date and basis for excluding information about such a taxpayer from the taxpayer database;

residency;

3. on the penalties applied for violation of the tax legislation of the Republic of Kazakhstan;

4. subject to publication in accordance with the Law of the Republic of Kazakhstan “On Anti-Corruption”;

5. about tax benefits;

6. subject to posting on the Internet resource of the authorized body in cases provided for by this Code;

7. not being confidential information in accordance with the legislation of the Republic of Kazakhstan on restoration of solvency and bankruptcy of citizens of the Republic of Kazakhstan.

4. Information about the taxpayer (tax agent) applying tax benefits, including for the purposes of generating and submitting an analytical report on tax expenses provided for by the Budget Code of the Republic of Kazakhstan, is also not a tax secret.

5. Information about the taxpayer (tax agent), which is a tax secret, as well as documents containing such information, cannot be presented by the tax authority to another person without the consent of the taxpayer (tax agent), except for the cases provided for in paragraphs 4 and 6 of this article.

6. The tax authority provides information about the taxpayer (tax agent), constituting a tax secret, without obtaining the consent of the taxpayer (tax agent):

1. law enforcement agencies and the State Security Service of the Republic of Kazakhstan within the limits of their competence established by the legislation of the Republic of Kazakhstan.

Information is presented on the basis of a reasoned request authorized by the investigating judge or prosecutor. A sanction is not required when such information is requested by an investigating judge or prosecutor.

The request is sent on paper or in the form of an electronic document;

2. to the court and judges on the basis of their appeal (order, demand, instruction, request) sent during the administration of justice in cases where the taxpayer is a party to the case under consideration;

3. to a bailiff within the limits of his competence established by the legislation of the Republic of Kazakhstan, on cases of enforcement proceedings in his proceedings on the basis of a resolution certified by the seal of a private bailiff or a territorial department;

4. to the central authorized body for state planning, the authorized body that carries out financial monitoring and takes other measures to combat the legalization (laundering) of income, the authorized body for the return of assets, the authorized body for external state audit and financial control, the authorized body for internal state audit and the national security body of the Republic of Kazakhstan in cases provided for by the laws of the Republic of Kazakhstan.

The authorized state bodies specified in part one of this subparagraph approve the list of officials who have access to such information;

5. to authorized state bodies, the National Bank to perform the tasks and perform the functions assigned to them by the laws of the Republic of Kazakhstan.

The list of information constituting tax secrets and the procedure for their presentation are established by the rules of interaction approved by a joint act with the authorized body;

6. to banking organizations, payment organizations, local executive bodies, local self-government bodies, the State Corporation to perform the tasks and perform the functions assigned to them by the laws of the Republic of Kazakhstan.

The list of information constituting tax secrets and the procedure for their presentation are established by the rules of interaction approved by a joint act of the authorized body and the authorized state body in charge of the relevant area, or the National Bank, within the competence;

7. a specialist involved in conducting a tax audit and other forms of control (hereinafter referred to as the specialist);

8. to tax or law enforcement authorities of other states, international organizations in accordance with international treaties ratified by the Republic of Kazakhstan;

9. members of the appeal commission on appeals considered within their competence;

10. members of the Advisory Council for consideration of issues related to horizontal monitoring (hereinafter referred to as the Advisory Council), on issues considered within their competence;

11. members of the Methodological Council on Taxation on applications considered within their competence;

12. the structural unit of the authorized body that considers complaints about the notification of the results of a tax audit, on applications considered within its competence;

13. taxpayers who have submitted a request for a refund of the amount of excess value added tax in terms of identified violations by their suppliers according to the analytical report “Pyramid of Suppliers” as part of a thematic tax audit.

7. Information in order to implement the provisions of this article is presented through the integration of information systems in accordance with the Law of the Republic of Kazakhstan “On Informatization”. In the absence of integration, information may be presented on paper or in another electronic form.

In the case of information exchange through the integration of information systems, the establishment of a separate procedure for submitting information is not required.

8. The provisions of clause 6 of this article do not apply to information about the taxpayer received by the tax authority in accordance with the Law of the Republic of Kazakhstan “On Amnesty citizens of the Republic of Kazakhstan, oralmans and persons with a residence permit in the Republic of Kazakhstan, in connection with the legalization of their property."

9. Tax secrets are not subject to disclosure by persons who have access to tax secrets, both during the performance of their duties and after completion of their performance.

10. Loss of documents containing information constituting a tax secret, or disclosure of such information entails liability established by the laws of the Republic of Kazakhstan.

11. The following are not a disclosure of tax secrets:

1. transfer by the tax authority for storage of a backup copy of an electronic information resource to a unified platform for backup storage of electronic information resources in accordance with the Law of the Republic of Kazakhstan “On Informatization”.

In this case, the use of such data transferred for storage is carried out only by the tax authority;

2. transfer of information received in the manner and under the conditions provided for by the legislation of the Republic of Kazakhstan on the regulation of trade activities, as well as special protective, anti-dumping and countervailing measures in relation to third countries:

to the competent authority of a third country and (or) a union of third countries when conducting special protective, anti-dumping, countervailing investigations in relation to goods originating from the Republic of Kazakhstan;

to the competent authority of a member state of the EAEU and (or) the Eurasian Economic Commission (hereinafter referred to as the EEC) in the event of a compensation investigation being carried out in relation to goods originating from the Republic of Kazakhstan;

EEC for the purposes of investigations in accordance with the legislation of the Republic of Kazakhstan on special protective, anti-dumping and countervailing measures in relation to third countries;

3. transfer by the tax authority to banking organizations of information about the taxpayer (tax agent) necessary for the execution of:

the taxpayer (tax agent) of his tax obligations to pay taxes and payments to the budget, as well as social obligations;

banking organizations have the responsibilities provided for by this Code;

4. transfer by the authorized body in the field of informatization to the operator of the information and communication infrastructure of “electronic government” of information received for the formation of a risk assessment system for the purpose of conducting state control and supervision, as well as for carrying out data analytics in accordance with data management requirements;

5. transfer of information to the information systems of informatization subjects necessary for accounting and processing of state electronic information resources. The use of such information is carried out only by the tax authority;

6. transfer by the tax authority to the National Chamber of Entrepreneurs of the Republic of Kazakhstan (hereinafter referred to as the NCE) of the information specified in clause 16 of Article 56 of this Code;

7. transfer by the tax authority to the operator of the Internet platform of information on the calculated amounts of taxes and social payments for individuals applying a special tax regime for the self-employed and carrying out activities using the Internet platform.

Paragraph 2. Interaction of the tax authority with the taxpayer (tax agent)

Article 46. General provisions for interaction between the tax authority and the taxpayer (tax agent)

1. In order to effectively interact with the taxpayer (tax agent), the tax authority has the right to organize measures to:

1. creating conditions for the taxpayer (tax agent) to fulfill tax obligations;

2. ensuring timely fulfillment of the tax obligation by the taxpayer (tax agent).

2. Tax authority:

1. provides the taxpayer (tax agent) with free forms of tax reporting, tax applications and (or) software necessary for submitting tax reporting and tax applications in the form of an electronic document, including a web application;

2. publishes annually no later than December 31 of the year preceding the year of submission of tax reporting, the structure of the electronic format of tax reporting and the requirements for format and logical control on the Internet resource of the authorized body;

3. provides the non-resident taxpayer, tax agent with certificates on the amounts of income received by the non-resident from sources in the Republic of Kazakhstan and taxes withheld (paid);

4. provides the taxpayer (tax agent) via a web application with extracts from the personal account on the status of settlements with the budget for all or certain types of taxes, payments to the budget, social payments, penalties, fines and information about the absence (presence) of debt on them.

The form of an extract from the personal account on the status of settlements with the budget for all or certain types of taxes, payments to the budget, social payments, penalties and fines is determined in the order of maintaining the personal account;

5. publishes on the Internet resource of the authorized body information about the administrative-territorial units of the Republic of Kazakhstan, on the territory of which there are no public telecommunication networks.

3. The taxpayer (tax agent) for information on issues of fulfillment of tax obligations:

1. submits to the tax authority at its location information about its subscriber cellular numbers and email addresses in the case where the taxpayer (tax agent) is a legal entity - the head of a legal entity and (or) an employee performing settlements with the budget (if any), and ensures their relevance;

2. is registered in a web application or other IT object of the tax authority.

Article 47. Measures to create conditions for the taxpayer (tax agent) to fulfill tax obligations

The tax authority creates conditions for the taxpayer (tax agent) to fulfill tax obligations by:

1. training newly registered taxpayers in the procedure for fulfilling tax obligations, including using the tax authority’s informatization objects;

2. ensuring the provision of public services to tax authorities, including the acceptance of declarations by service groups of tax authorities:

persons with disabilities of the first or second group;

persons with diseases for which a period of temporary disability of more than two months may be established;

elderly people over eighty years of age who need outside care and assistance;

individuals living in remote settlements on whose territory there are no public telecommunications networks.

The service group of a tax authority is understood to be a visiting group consisting of officials of tax authorities who provide:

information and explanatory support to taxpayers on the fulfillment of tax obligations, including the preparation and submission of declarations of individuals;

other government services of tax authorities in accordance with the regulations of the service group of the tax authority.

The standard regulation on the service group of the tax authority is approved by the authorized body.

The composition of the service group and the regulations on the service group of the tax authority are approved by the head of the tax authority on the basis of the standard regulations on the service group;

3. preliminary filling out tax reporting forms based on the information available to the tax authority for submission:

declarations for taxpayers applying a special tax regime based on a simplified declaration;

declarations of assets and liabilities, income and property of individuals;

Value added tax declarations for newly registered value added tax payers.

Verifying the correctness of the information reflected in the tax reporting pre-filled by the tax authority is the responsibility of the taxpayer;

4. providing the taxpayer (tax agent) with explanations via telephone on issues related to the fulfillment of tax obligations.

Article 48. Measures to ensure timely fulfillment of tax obligations by the taxpayer (tax agent)

Measures to ensure timely fulfillment of tax obligations by the taxpayer (tax agent) include:

1. notification of the taxpayer (tax agent) about the deadline for fulfilling the tax obligation through video, audio and other technical means that do not contradict the legislation of the Republic of Kazakhstan;

2. sending information messages on tax liability issues to the taxpayer (tax agent) through informatization objects.

Article 49. General provisions for the provision of documents and information by the tax authority and the taxpayer (tax agent)

1. Documents and (or) information by the tax authority and the taxpayer (tax agent) are provided in the manner prescribed by Article 50 and 51 of this Code.

Documents for the purposes of this paragraph also include decisions of the tax authority.

2. The document and (or) information is provided in compliance with the requirements for form and content established by the legislation of the Republic of Kazakhstan.

The provision of documents and (or) information electronically is carried out in compliance with the requirements of the legislation of the Republic of Kazakhstan on electronic documents and electronic digital signatures.

3. Decisions of the tax authority are taken in the following forms:

1. notice;

2. notification;

3. conclusion;

4. recommendation;

5. requirement;

6. decision;

7. order;

8. order;

9. act;

10. resolution;

11. certificate;

12. certificate;

13. protocol;

14. prescription;

15. certificate;

16. document confirming residence.

The procedure for making a decision of the tax authority, the deadlines for submission and execution are established in accordance with this Code.

4. Unless otherwise established by part two of this paragraph, the decision of the tax authority must necessarily contain the following information:

1. number and date;

2. title;

3. identification data of the tax authority;

4. identification data of the taxpayer (tax agent);

5. the basis for acceptance;

6. conclusion of the tax authority with substantiation of arguments and disclosure of circumstances indicating a violation of the tax legislation of the Republic of Kazakhstan;

7. the procedure and deadline for the execution of such a decision in cases provided for by this Code;

8. the consequences of violating the procedure and deadline provided for by this Code.

Information specified in subparagraphs 6), 7) and 8) part one of this paragraph may not be reflected in the decisions of the tax authority in the form of a certificate, certificate, protocol, order, certificate and document confirming residence.

Decisions of the tax authority may contain additional information in cases provided for by this Code.

The forms of decisions of the tax authority are approved by the authorized body, unless otherwise established by this Code.

Decisions of the tax authority made using the automated information system of the tax authority can be certified by means of an electronic digital signature of such an information system.

5. The provisions of this paragraph regarding the exchange of documents and information do not apply to decisions of the tax authority, for which this Code defines a special procedure for presentation or establishes a ban on their distribution.

Article 50. The procedure for submitting a document to the tax authority by a taxpayer (tax agent)

1. The document of the taxpayer (tax agent) is submitted to the tax authority in one of the following ways:

1. on paper - in person (including through the State Corporation) or by post or other communication organization by registered mail with notification. Submission of tax reporting on value added tax through the State Corporation and through postal or other communication organization by registered mail with notification is not allowed;

2. in the form of an electronic document - electronically (in electronic form that allows computer processing of information).

2. Depending on the method of presentation, the date of submission of the document to the tax authority is the date:

1. registration of a document by a tax authority or a State Corporation - in person;

2. notes on acceptance by a postal or other communication organization - through such organization by registered mail with notification;

3. acceptance by the central node of the information system of the tax authority of tax reporting - electronically (in electronic form allowing computer processing of information);

4. sending through the “electronic government” web portal (hereinafter referred to as the web portal) or another information object that ensures the exchange of documents in accordance with the tax legislation of the Republic of Kazakhstan - electronically.

Signing and certification of tax forms is permitted using one-time passwords in accordance with the legislation of the Republic of Kazakhstan.

Article 51. Procedure for the tax authority to submit a document to the taxpayer (tax agent)

1. The document is presented to the taxpayer (tax agent) by an official of the tax authority by handing it in person against signature on paper or sending it in another way confirming the fact of sending and receiving.

2. A document is considered delivered, unless otherwise established by this Code, when sent in the following ways confirming the fact of sending and receiving:

1. by postal or other communication organization by registered mail with notification - from the date of the taxpayer’s (tax agent) mark in the notification of the postal or other communication organization.

In this case, by postal or other communication organization, delivery of the document on paper is carried out no later than ten working days from the date of its acceptance;

2. electronically – from the date of delivery of the electronic document to:

web application, special mobile application and (or) tax mobile application;

user account on the web portal with sending a short text message to the subscriber's cellular number registered on the web portal;

another object of informatization of the tax authority.

This method applies to the taxpayer (tax agent) registered at the corresponding informatization facility;

3. through the State Corporation - from the date of receipt of the document on paper in person.

3. When a document sent to a taxpayer (tax agent) by registered mail with notification is returned by a postal or other communications organization, the date of delivery of such a document is the date of the tax survey.

4. When a postal or other communications organization returns a notice of the results of a tax audit or a notice of amounts accrued during the period of liquidation sent based on the results of a tax audit completed on the basis of a tax inspection report, the date of delivery is considered to be the date of such return.

5. An official of the tax authority, in the event of a refusal by the taxpayer (tax agent), draws up an act of refusal to receive the decision of the tax authority (in the signature on a copy of the decision of the tax authority) (hereinafter referred to as the act of refusal).

The act of refusal is drawn up with the participation of witnesses.

6. The act of refusal shall indicate:

1. place and date of compilation;

2. the number and date of the decision of the tax authority, the receipt of which or the signature on a copy of which was refused by the taxpayer (tax agent);

3. last name, first name and patronymic, type and number of identification document, identification number and address of residence of each witness;

4. reasons for the refusal of the taxpayer (tax agent).

The act of refusal is signed by the official of the tax authority who compiled it and by attesting witnesses.

The tax authority official has the right to attach photographic photographs and negatives, video recordings or other materials taken during the commission of the action to the act of refusal.

7. The provisions of this article also apply when the tax authority presents a decision to other persons in order to ensure the execution of this Code and other legislation of the Republic of Kazakhstan, control over compliance with which is entrusted to the tax authority.

Paragraph 3. Interaction with authorized state bodies, local executive bodies and other persons

Article 52. Interaction of the tax authority with authorized state bodies, local executive bodies and the State Corporation

1. The tax authority interacts with authorized state bodies, local executive bodies and the State Corporation in the implementation of tax administration.

The presentation of information within the framework of interaction is carried out through the integration of information systems. Before integrating information systems, information may be provided on paper or in another electronic way.

2. Authorized state bodies, local executive bodies and the State Corporation are obliged to:

1. provide assistance to the tax authority in performing tax administration tasks;

2. ensure integration of information systems with the information system of the tax authority;

3. provide the tax authority with the information necessary to perform the tasks and carry out the functions assigned to them within their competence, including those containing personal data, in accordance with the list, deadline, procedure and forms established in the rules of interaction approved by a joint act of the authorized body and the relevant authorized state body.

The State Corporation provides information in accordance with the rules of interaction approved by a joint act of the authorized body and the authorized body in the provision of public services.

In the case of information exchange through the integration of information systems, the establishment of a separate procedure for submitting information is not required.

3. Akims of cities of regional significance, towns, villages, rural districts:

1. organize the collection of taxes on property and vehicles paid by individuals;

2. ensure the submission of notifications to individuals about the amount of calculated property tax no later than ten working days following the day of calculation by the tax authority.

4. The state corporation and authorized state bodies that collect payments to the budget, record and (or) register taxable objects and tax-related objects are required to indicate the taxpayer identification number in the information provided.

5. The authorized body for regulation, control and supervision of the financial market and financial organizations, at the request of the tax authority, provides a conclusion on insurance obligations in relation to the taxpayer being inspected for compliance with the requirements established by the legislation of the Republic of Kazakhstan on insurance and insurance activities.

The form of the conclusion specified in this paragraph, the procedure and deadline for its submission are established in the rules of interaction approved by a joint act of the authorized body and the authorized body for regulation, control and supervision of the financial market and financial organizations.

6. The Ministry of Foreign Affairs of the Republic of Kazakhstan (hereinafter referred to as the Ministry of Foreign Affairs) is obliged to submit to the tax authority at the location of the diplomatic and equivalent mission of a foreign state, consular office of a foreign state accredited in the Republic of Kazakhstan (hereinafter referred to as the diplomatic mission), documents confirming accreditation and location, within ten working days from the date of accreditation of such diplomatic mission.

7. The authorized body in the field of environmental protection and its territorial divisions provide the tax authorities at their location with information on the actual volumes of negative impacts on the environment established during inspections for compliance with the environmental legislation of the Republic of Kazakhstan (state environmental control).

Information on the actual volumes of negative impact on the environment is presented taking into account the appeal of the results of inspections in accordance with the laws of the Republic of Kazakhstan no later than ten working days from the date of entry into force of the judicial act or the expiration of the deadline for appealing the results of such inspections provided for by the laws of the Republic of Kazakhstan.

The form of information specified in part one of this paragraph and the procedure for their presentation are established in the rules of interaction approved by a joint act of the authorized body and the authorized body in the field of environmental protection.

Article 53. Interaction of the tax authority with the National Bank

1. The tax authority interacts with the National Bank when carrying out tax administration.

The presentation of information within the framework of interaction is carried out through the integration of information systems. Before integrating information systems, information may be provided on paper or in another electronic way.

2. The National Bank is obliged:

1. provide assistance to the tax authority in performing tax administration tasks;

2. ensure integration of information systems with the information system of the tax authority;

3. provide the tax authority with the information necessary to perform the tasks and carry out the functions assigned to them within their competence, including those containing personal data, in accordance with the list, deadline, procedure and forms established in the rules of interaction approved by the joint act of the authorized body and the National Bank (hereinafter referred to as the rules of interaction between the authorized body and the National Bank).

In the case of information exchange through the integration of information systems, the establishment of a separate procedure for submitting information is not required.

3. The National Bank and banking organizations submit to the tax authority a conclusion on the receipt of foreign currency earnings.

The form of the conclusion on the receipt of foreign currency earnings, the procedure and deadlines for submitting such a conclusion are established by the rules of interaction between the authorized body and the National Bank.

4. National Bank:

1. provides the authorized body with information received from authorized banks on payments and (or) transfers of money from the Republic of Kazakhstan and to the Republic of Kazakhstan by an individual (individual), legal entity (legal entity), as well as a structural unit (structural unit) of a legal entity on currency transactions in the amount of 50,000 US dollars in equivalent, carried out through authorized banks, under transactions (contracts), including non-commodity transactions;

2. submits to the tax authority information on transactions recognized as income of a non-resident from sources in the Republic of Kazakhstan, in accordance with subparagraph 39) paragraph 1 of Article 679 of this Code;

3. submits to the authorized body information received from the AIFC Committee for Regulation of Financial Services on foreign exchange transactions carried out by AIFC participants in the territory of the AIFC.

The information and information provided for in part one of this paragraph are provided in the manner, form and within the time limits established by the rules of interaction between the authorized body and the National Bank.

Article 54. Interaction of the tax authority with financial and payment organizations, collection agencies

1. Financial and payment organizations and collection agencies are obliged to assist the tax authority in performing tax administration tasks.

The presentation of information within the framework of interaction is carried out through the integration of information systems. Before integrating information systems, information may be provided on paper or in another electronic way.

In the case of information exchange through the integration of information systems, the establishment of a separate procedure for submitting information is not required.

2. Collection agencies are required to submit to the tax authority at their location no later than the 25th day of the month following the reporting quarter, information on:

1. agreements containing the conditions for the transfer of rights (claims) to the collection agency;

2. taxpayers exercising the rights of the creditor in relation to the right (claim) assigned to him under a bank loan agreement, under a trust management agreement concluded with a collection agency.

3. Custodians, central depository, brokers and (or) dealers who have the right to maintain client accounts as nominee holders of securities are required to submit to the tax authority:

1. information on the availability of accounts for recording securities opened by non-resident individuals, non-resident legal entities, legal entities whose beneficial owners are non-residents, as well as on the balances and movement of securities on these accounts;

2).

4. Custodians managing an investment portfolio are required to provide the tax authority with:

1. information on the presence of other assets, with the exception of securities, owned by non-resident individuals, non-resident legal entities, as well as legal entities whose beneficial owners are non-residents;

2). legal entity.

5. Insurance organizations operating in the life insurance industry are required to submit to the tax authority:

1. information on concluded accumulative insurance contracts, the beneficiaries of which are non-resident individuals;

2. information on concluded accumulative insurance contracts, the beneficiaries of which are individuals specified in the request of the authorized body of a foreign state, sent in accordance with the international agreement on the exchange of information, as well as other information related to these accumulative insurance contracts.

6. Insurance (reinsurance) organizations and insurance brokers are required to submit to the tax authority information on insurance contracts concluded by individuals.

7. Forms of information provided for in paragraphs 1 – 6 of this article, the procedure and deadlines for their submission are established by the authorized body in agreement with the authorized body for regulation, control and supervision of the financial market and financial organizations.

8. Brokers are required to submit to the tax authority information on transactions with securities made as a result of trading, and commodity exchanges and (or) clearing centers of commodity exchanges - information on transactions of persons with exchange-traded goods sold on a commodity exchange, through the integration of information systems.

The form of information provided for in part one of this paragraph is established by the authorized body.

9. Payment organizations are required to submit to the tax authority information on the total amounts of payments and transfers for a calendar quarter made in favor of and in the context of foreign companies operating through an Internet platform in the territory of the Republic of Kazakhstan.

The forms of information provided for in part one of this paragraph, the procedure and deadlines for their submission are established by the authorized body in agreement with the National Bank.

Article 55. Interaction of the tax authority with banking organizations

1. Banking organizations are obliged to assist the tax authority in performing tax administration tasks.

The exchange of information within the framework of interaction is carried out through a telecommunications network; in cases of a technical failure, information is sent on paper.

2. Banking organizations are obliged to:

1. notify the tax authority about the opening, closing of bank accounts by a legal entity, its structural unit, an individual entrepreneur, a person engaged in private practice, a foreigner, a stateless person or a change in the individual identification code of a bank account in cases provided for by the Law of the Republic of Kazakhstan "On Banks and Banking Activities in the Republic Kazakhstan", indicating the identification number of such persons no later than two working days following the day of their opening, closing or change.

No notification required:

for bank accounts intended for storing pension assets of the unified accumulative pension fund and voluntary accumulative pension funds, assets of the social health insurance fund, assets of the State Social Insurance Fund (hereinafter referred to as SFSS), assets that are security for the issue of bonds of a special financial company, and assets of an investment fund;

on savings accounts of legal entities - non-residents, foreigners and stateless persons, correspondent accounts of foreign correspondent banks;

on bank accounts intended for receiving benefits and social payments paid from the state budget and (or) the State Social Insurance Fund;

on current accounts intended for crediting money on the terms of a notary deposit;

on the current account of a private bailiff, intended for storing collected amounts in favor of collectors, escrow accounts;

for bank accounts under an agreement on educational savings deposit, concluded in accordance with the Law of the Republic of Kazakhstan “On the State Educational Savings System”;

2. provide to the tax authority in the manner, terms and form established by the authorized body in agreement with the National Bank:

in accordance with the international agreement on the exchange of information, information on the availability of bank accounts and their numbers, on the balances of money in these accounts, on the presence, type and value of other property, including those placed on metal accounts or managed by non-resident individuals, non-resident legal entities, legal entities whose beneficial owners are non-residents;

information on the total amounts of payments received to the account of an individual, individual entrepreneur applying a special tax regime and (or) who is a user of a special mobile application for business activities, for a calendar month, with the exception of payment amounts, information on which is received in a special mobile application;

information on the total amounts of payments and transfers for the quarter made in favor of and in the context of foreign companies operating through an Internet platform in the territory of the Republic of Kazakhstan;

3. provide, at the request of the tax authority, the information specified in the request of the authorized body of a foreign state, sent in accordance with the international agreement on the exchange of information, including:

information about the availability of bank accounts and their numbers, about the balances and movement of money in these accounts;

other information related to the concluded agreement between an individual or legal entity and a banking organization, providing for the provision of banking services, as well as information on the availability, type and value of other property, including those placed on metal accounts or managed by individuals and legal entities;

4. refuse to execute a payment document for the payment of taxes and payments to the budget, social payments, with the exception of payments to the budget paid by a foreigner and a stateless person, in which:

no identification numbers;

identification numbers are indicated that do not correspond to the data in the registers of numbers;

5. refuse to execute a payment document for the payment of tax on vehicles of individuals if the identification number of cars, trucks, buses specified in the payment document does not correspond to the data provided by the authorized body for ensuring road safety, except in the case of the absence of a vehicle identification number in the data provided by the specified body;

6. notify the tax authority of the termination of recognition of income in the form of remuneration for an issued credit (loan) by suspending the accrual of such remuneration to an individual entrepreneur or legal entity no later than March 31 of the year following the reporting tax period in which such recognition was terminated.

The form of notification of termination of recognition of income in the form of remuneration for an issued credit (loan) by suspending the accrual of such remuneration to an individual entrepreneur or legal entity is established by the authorized body;

7. execute, as a matter of priority, the taxpayer’s payment orders for the payment of taxes and payments to the budget from a bank account if there is sufficient money in the client’s bank accounts to satisfy all requirements imposed on the client;

8. execute the order to suspend debit transactions on the bank accounts of the taxpayer (tax agent) and execute the collection order of the tax authority (hereinafter referred to as the collection order) in the order of priority established by the Civil Code of the Republic of Kazakhstan;

9. execute a collection order if there is sufficient client money in bank accounts to satisfy all requirements for the client, no later than one business day following the day of receipt of such an order;

10. execute the collection order taking into account the requirements of the Social Code of the Republic of Kazakhstan;

11. withdraw money to pay off tax debts in the order of priority determined by the Civil Code of the Republic of Kazakhstan, in the absence or insufficiency of money in bank accounts to satisfy all requirements presented to the client;

12. in the absence of money in the bank account of the taxpayer (tax agent) in national currency, collect tax debts from bank accounts in foreign currency on the basis of a collection order in national currency;

13. transfer the amounts of taxes, payments to the budget and social payments:

on the day they are initiated by the taxpayer, with the exception of making a payment using a payment card;

no later than one business day from the date of debiting money from the taxpayer’s bank account when making a payment using a payment card;

during the operating day, but no later than the next operating day from the day of depositing cash into the cash desks or through electronic terminals of banking organizations;

14. allow, if there is an order, a tax official to check the availability of money and transactions performed on the bank accounts of the inspected individual entrepreneur or person engaged in private practice, or a legal entity;

15. suspend, by order to suspend debit transactions on the bank accounts of the taxpayer (tax agent), all debit transactions on bank accounts, with the exception of correspondent accounts, in the manner determined by the laws of the Republic of Kazakhstan;

16. notify within thirty calendar days from the date of termination, in accordance with the civil legislation of the Republic of Kazakhstan, of obligations under bank loan agreements issued to a borrower who is an individual entrepreneur or legal entity, with the exception of termination of the obligation through its execution, the tax authority at the location of the borrower about the amount of the terminated obligation;

17. provide, within ten working days from the date of receipt of the tax authority’s request, information about the availability of bank accounts and their numbers, about the balances and movement of money in these accounts:

the inspected legal entity and (or) its structural unit on issues related to taxation;

an individual who has an obligation to submit a declaration of income and property in accordance with subparagraph 6) paragraph 1 of Article 417 of this Code;

an inspected individual, including an individual entrepreneur or a person engaged in private practice, on issues related to taxation;

an individual entrepreneur, a person engaged in private practice, a legal entity at the stage of liquidation (termination of activities);

an individual entrepreneur or a person engaged in private practice, a legal entity and (or) its structural unit, the actual absence of which at the location is confirmed by a tax survey, and who have not independently submitted tax reporting before the expiration of six months after the deadline established by this Code for its submission;

an individual entrepreneur who has ceased activity in a simplified manner for a period of time not exceeding the statute of limitations;

an individual entrepreneur, a legal entity, a structural unit of a legal entity with a tax debt that has not been repaid within two months from the date of its occurrence, in the amount of more than 2,500 times the monthly calculation index effective as of January 1 of the corresponding financial year;

individual entrepreneur and legal entity included in the register of inactive taxpayers;

a person registered in the manner prescribed by the law of the Republic of Kazakhstan as a candidate for the President of the Republic of Kazakhstan, deputies of the Parliament of the Republic of Kazakhstan and Maslikhat, as well as members of local government bodies, and his spouse;

a person who is a candidate for a public position or for a position related to the performance of public or equivalent functions, and his spouse;

a person holding a public office during the period of performance of his powers, and his spouse during the same period;

a person released on parole from serving a sentence;

a legal entity whose activities include organizing and conducting gambling and (or) betting;

persons in respect of whom comparative control of the issuance of electronic invoices is carried out.

Provide, within ten working days from the date of receipt of the tax authority's request, information on the availability of bank accounts and their numbers, on the balances of money in these accounts of individuals who have an obligation to submit a declaration of assets and liabilities, a declaration of income and property, with the exception of persons specified in subparagraphs 8) and 9) paragraph 1 of Article 417 of this Code.

The forms of information provided for by this subclause, with the exception of paragraph eight of part one of this subclause, are established by the authorized body in agreement with the National Bank. In this case, the information provided for in paragraph three of this subclause is provided at the request of the tax authority, indicating the grounds and period of occurrence of the obligation to submit a declaration of assets and liabilities and a declaration of income and property;

18. submit to the tax authority, within ten working days from the date of receipt of the request, information about loans provided to an individual who has an obligation to submit declarations of assets and liabilities, income and property, indicating the repayment amounts, including remuneration.

The form of information provided for in part one of this subclause is established by the authorized body in agreement with the authorized body for regulation, control and supervision of the financial market and financial organizations;

19. refuse to open bank accounts, with the exception of correspondent accounts, as well as bank accounts intended for receiving benefits and social payments paid from the state budget and the State Social Insurance Fund, pensions paid from the state budget and (or) the unified accumulative pension fund, and (or) the voluntary accumulative pension fund, alimony (money intended for the maintenance of minors and disabled adult children), as well as bank accounts under an agreement on educational savings deposit concluded in accordance with the Law of the Republic of Kazakhstan "On the State Educational Savings System", bank accounts intended for crediting payments and subsidies for the purpose of paying for rented housing in a private housing stock, one-time pension payments credited from the unified pension savings fund in order to improve living conditions and (or) payment for treatment":

a taxpayer included in the register of inactive taxpayers;

a taxpayer who has an open bank account with these banking organizations, to which the tax authority has issued a collection order or an order to suspend debit transactions on the bank accounts of the taxpayer (tax agent);

a taxpayer who has a tax debt, a debt on social payments.

At the same time, with the consent of a taxpayer who has a tax debt, a debt for social payments, banking organizations have the right to open a bank account, provided that debit transactions are carried out on such a bank account after full repayment, including by transferring amounts by the taxpayer to repay such debt from the specified bank account.

The provisions of part one of this subclause do not apply:

when opening bank accounts by the parent bank in return for bank accounts transferred by a second-tier bank as part of operations for the simultaneous transfer of assets and liabilities of second-tier banks in accordance with the banking legislation of the Republic of Kazakhstan, and bank accounts opened by a successor bank in return for those transferred by a second-tier bank in the event of its merger as part of their reorganization;

when opening bank accounts by a taxpayer in respect of whom a judicial act declaring him bankrupt and liquidating him with the initiation of bankruptcy proceedings has entered into legal force;

when the taxpayer pays the amount of debt provided for in paragraph four of part one of this subclause, on the day of applying to banking organizations to open a bank account;

20. submit no later than the 25th day of the month following the reporting quarter to the tax authority at the location of taxpayers information on taxpayers:

those carrying out collection activities within the framework of an agreement containing the conditions for the transfer of rights (requirements);

exercising the rights of the creditor in relation to the right (claim) assigned to him under a bank loan agreement under a trust management agreement concluded with a collection agency.

The forms of information provided for in part one of this subclause are established by the authorized body in agreement with the authorized body for regulation, control and supervision of the financial market and financial organizations;

21. submit to the tax authority information about the availability of bank accounts and their numbers for taxpayers engaged in electronic trade in goods, about the balances and movement of money in these accounts in the manner and within the time limits established by the authorized body in agreement with the National Bank;

22. submit to the tax authority for certain categories of taxpayers - individual entrepreneurs or persons engaged in private practice, legal entities information on the total amounts of payments for the calendar year received to the current account through the use of a service payment terminal.

The categories of taxpayers for whom the information provided for in part one of this subclause is submitted, the form, procedure and deadlines for their submission are established by the authorized body in agreement with the National Bank;

23. submit information and (or) documents to the tax authority in accordance with the rules for the withdrawal of cash by business entities from bank accounts, approved by a joint act of the National Bank, the authorized body and the authorized body for regulation, control and supervision of the financial market and financial organizations;

24. provide information on the total amount of money received from other individuals to the bank account of an individual in which transactions have been identified that have signs of receiving income from business activities.

Information on the total amount of money received to an individual’s bank account from other individuals is presented for the period in which the transactions specified in part one of this subclause were detected.

The criteria for classifying operations carried out on the bank accounts of an individual as operations that have signs of receiving income from business activities, the list and procedure for submitting information provided for in part one of this subclause are established by the authorized body in agreement with the National Bank;

25. submit to the tax authority a conclusion on the receipt of foreign currency earnings.

The form of the conclusion on the receipt of foreign currency earnings, the procedure and deadlines for submitting such a conclusion are established by the authorized body in agreement with the National Bank.

3. Banking organizations have the right:

1. resume debit transactions on bank accounts when the taxpayer (tax agent) repays the amount of tax debt specified in the order to suspend debit transactions on bank accounts, until such order is canceled by the tax authority;

2. when closing the bank account of the taxpayer (tax agent), in accordance with the legislation of the Republic of Kazakhstan, return the collection order, the order to suspend debit transactions on bank accounts to the relevant tax authority, along with a notice of closure of the bank account of the taxpayer (tax agent).

If an order to suspend debit transactions on bank accounts indicates more than one bank account, banking organizations return such an order to the relevant tax authority no later than one business day following the day of closure of the last of the bank accounts specified in such an order;

3. return to the tax authority without execution collection orders issued to the bank accounts of the taxpayer (tax agent), provided that the collection order is fully executed by writing off money from one or more bank accounts of the taxpayer (tax agent) for the total amount specified in the collection order issued to other bank accounts opened by the taxpayer (tax agent) in the same banking organization of the same date, for the same amount and for the same type of debt.

4. Notification, reports and information provided for in subparagraphs 1), 6), 16) and 17) paragraph 2 of this article are presented via a telecommunications network.

5. The tax authority provides banking organizations with information about the taxpayer (tax agent) necessary for the execution of:

1. the taxpayer (tax agent) of his tax obligations to pay taxes, payments to the budget and social payments;

2. banking organizations have the obligations provided for in this article.

6. The tax authority has the right to conduct a tax audit of the fulfillment by banking organizations of the duties established by:

this Code;

Social Code of the Republic of Kazakhstan;

Law of the Republic of Kazakhstan “On compulsory social health insurance”;

other legislation of the Republic of Kazakhstan, control over compliance with which is entrusted to the tax authorities.

7. Information provided by banking organizations in accordance with this Code is used by the tax authority solely for the purposes of tax administration.

Article 56. Interaction of the tax authority with other persons

1. A notary, through the integration of information systems of the tax authority and the Ministry of Justice of the Republic of Kazakhstan, submits to the tax authority the following information on persons:

1. transactions and agreements on property subject to state or other registration, as well as property for which rights and (or) transactions are subject to state or other registration;

2. issued certificates of the right to inheritance;

3. loan agreements;

4. other transactions and agreements that are not subject to state or other registration, as well as separately, for which the price exceeds 1000 times the monthly calculation index effective as of January 1 of the corresponding financial year.

The list and forms of information provided for in part one of this paragraph, and the procedure for their submission are established by the authorized body in agreement with the Ministry of Justice of the Republic of Kazakhstan.

2. The Chamber of Appraisers annually submits, no later than February 25 of the year following the reporting year, to the tax authority at the location of the assessed taxable object information on assessment reports signed for the reporting period, indicating the date of the report and its serial number, the subject and object of assessment, indicating their identification numbers, and the determined market value.

The list and forms of information provided for in this paragraph and the procedure for their submission are established by the authorized body.

3. A legal entity created by a decision of the Government of the Republic of Kazakhstan, ensuring, in accordance with the legislation of the Republic of Kazakhstan, accounting for pension contributions, social contributions and social payments, contributions and deductions for compulsory social health insurance, submits to the tax authority through the integration of information systems the available information about individuals.

The form of information provided for in part one of this paragraph is established by the authorized body in agreement with the authorized body in the field of provision of public services.

4. An organization engaged in maintaining a system of registers of securities holders shall submit to the tax authority, within ten working days from the date of receipt of the request, information about persons holding securities, as well as about transactions of persons with securities.

The form of information provided for in part one of this paragraph and the procedure for its submission are established by the authorized body in agreement with the authorized body for regulation, control and supervision of the financial market and financial organizations.

5. On a monthly basis, no later than the 5th day of the month following the reporting month, the owners of the Internet site submit to the tax authority information on goods sold, services (work) provided and (or) payments to individuals resident in the Republic of Kazakhstan.

The form of information provided for in part one of this paragraph and the procedure for their submission are established by the authorized body.

6. Organizations providing water supply, sewerage, sewerage, gas supply, electricity supply, heat supply, waste collection (garbage removal), elevator maintenance and (or) transportation services provide to the tax authority at their location no later than the 10th day of the month following the reporting quarter, in electronic form, information about the services provided to third parties.

The form of information provided for in part one of this paragraph and the procedure for their submission are established by the authorized body.

7. Management companies of special economic and industrial zones, management companies engaged in managing the assets of investment funds and other funds, the Astana Hub autonomous cluster fund and quasi-public sector entities are required to submit to the authorized body the information necessary for tax administration.

The form of information provided for in part one of this paragraph, the procedure and deadlines for their submission are established by the authorized body.

8. The person carrying out the forwarding, transportation, delivery of goods during electronic trade in goods shall submit to the tax authority within ten working days from the date of receipt of the request information about the goods being forwarded, transported and delivered.

The form of information provided for in part one of this paragraph is established by the authorized body.

9. Person and (or) structural unit of a legal entity:

1. notify the tax authority about the receipt of money and (or) other property from foreign states, international and foreign organizations, foreigners, stateless persons in an amount exceeding the amount established by the authorized body, if the activities of such a taxpayer are aimed at:

provision of legal assistance, including legal information, protection and representation of the interests of citizens and organizations, as well as their consultation;

studying and conducting public opinion polls, sociological surveys, with the exception of public opinion polls and sociological surveys conducted for commercial purposes, as well as distributing and posting their results;

collection, analysis and dissemination of information, except when these activities are carried out for commercial purposes;

2. submit to the tax authorities information on the receipt and expenditure of money and (or) other property specified in subparagraph 1) of this paragraph.

The information provided for in subparagraph 2) of part one of this paragraph is included in the database on persons and structural divisions of legal entities that received and spent money and (or) other property received from foreign states, international and foreign organizations, foreigners, stateless persons (hereinafter referred to as the database), generated by the tax authorities organ.

The formation of the database includes:

1. inclusion of persons and structural divisions of legal entities;

2. exclusion of persons and structural divisions of legal entities;

3. placement on the Internet resource of the authorized body of the register of persons and structural divisions of legal entities included in the database.

The forms of notification and information provided for in part one of this paragraph, the procedure and timing for their submission, as well as the procedure for creating a database are established by the authorized body.

The requirements provided for in this paragraph do not apply to:

1. government agencies;

2. persons holding responsible government positions, persons authorized to perform government functions, deputies of the Parliament of the Republic of Kazakhstan and maslikhats, with the exception of deputies of maslikhats carrying out their activities on a non-exempt basis, military personnel, employees of law enforcement and special government agencies when performing official duties;

3. banking organizations, insurance organizations;

4. taxpayers undergoing tax monitoring;

5. educational organizations;

6. money and (or) other property received in connection with the activities of persons engaged in private practice, arbitrators, appraisers, auditors;

7. subjects of the quasi-public sector;

8. diplomatic missions, as well as their employees;

9. money and (or) other property aimed at the development of national, technical and applied sports, support and stimulation of physical culture and sports, as well as intended for holding sports events, including international sports competitions, sports events;

10. money and (or) other property received on the basis of international treaties ratified by the Republic of Kazakhstan;

11. money and (or) other property received in order to pay for treatment or undergo health-improving, preventive procedures;

12. money and (or) other property received in the form of proceeds under foreign trade contracts;

13. money and (or) other property received for organizing and carrying out international transportation, providing international postal services;

14. money and (or) other property received within the framework of investment contracts concluded in accordance with the legislation of the Republic of Kazakhstan;

15. amounts of dividends, remunerations, winnings previously subject to individual income tax at the source of payment, in the presence of documents confirming the withholding of such tax at the source of payment;

16. other cases established by the Government of the Republic of Kazakhstan.

The tax authority has the right to conduct a tax audit of the fulfillment by a person and (or) a structural unit of a legal entity of the requirements established by this paragraph when receiving, spending money and (or) other property from foreign states, international and foreign organizations, foreigners, stateless persons in certain cases.

10. On a monthly basis, no later than the 25th day of the month following the reporting month, the digital mining pool submits to the tax authority information about the digital assets distributed by it between persons engaged in digital mining activities.

The form of information provided for in part one of this paragraph is established by the authorized body.

11. Digital asset exchanges, as well as other AIFC participants, no later than the 15th day of the second month following the reporting quarter, submit to the tax authority information on transactions carried out by residents of the Republic of Kazakhstan and non-residents on digital asset exchanges and remunerations paid to residents and non-residents from activities related to digital assets.

The form of information provided for in part one of this paragraph and the procedure for their submission are established by the authorized body.

12. Organizers of the gambling business operating as a bookmaker and (or) totalizator shall submit information to the tax authority through the integration of hardware and software systems with the information systems of the tax authority.

The list and form of information provided for in part one of this paragraph are established by the authorized body.

13. Professional participants in the securities market shall submit, within thirty working days from the date of receipt of the tax authority’s request, information on transactions with securities and derivative financial instruments, and commodity exchanges and (or) clearing centers of commodity exchanges – information on transactions of individuals with exchange-traded goods sold on a commodity exchange.

The forms of request and information provided for in part one of this paragraph are established by the authorized body in agreement with the authorized body for regulation, control and supervision of the financial market and financial organizations and the authorized body in the field of regulation of trading activities.

14. A person (lessor) providing (providing) for temporary possession and use of retail facilities, retail space in retail facilities, including in trade markets, draws up and submits to the tax authority at the location a register of property lease (lease) agreements no later than March 31 of the year following the reporting year.

The form of the register of property lease (lease) agreements, the procedure for its preparation and submission are established by the authorized body.

15. An AIFC participant licensed to operate a debt crowdfunding platform shall submit to the authorized body information on concluded agreements on crowdfunding platforms, as well as remunerations paid to residents and non-residents annually no later than the 25th day of the second month following the reporting year.

The form of information provided for in part one of this paragraph and the procedure for their submission are established by the authorized body.

16. A person who has information about violations of the use of a cash register and equipment (device) intended for accepting payments using payment cards has the right to inform the tax authority about facts of violations known to him, confirmed in one of the following ways:

video recording of facts of non-issuance of receipts of cash register machines;

photographic recording of issued cash register receipts that do not comply with the form approved by the authorized body;

bank receipts for money transfers via mobile transfers.

The person who reported the fact of the violation specified in part one of this paragraph, upon confirmation, is subject to remuneration in the manner determined by the Government of the Republic of Kazakhstan.

The provisions of part two of this paragraph do not apply to a person who has knowingly provided false information about the facts of offenses committed. In this case, a person who knowingly provided false information bears responsibility established by the laws of the Republic of Kazakhstan.

17. The tax authority annually, at the request of the NPP, provides information on the name and identification number of taxpayers classified by the Enterprise Code of the Republic of Kazakhstan as business entities whose total annual income meets the criteria established Law of the Republic of Kazakhstan “On the National Chamber of Entrepreneurs of the Republic of Kazakhstan”.

18. Operators of Internet platforms, at the request of the tax authority, provide to the tax authority information on individuals carrying out activities using the Internet platform, as well as those who are performers in accordance with the Social Code of the Republic of Kazakhstan.

The rules of interaction and the form of information provided for in part one of this paragraph are established by the authorized body.

19. Credit bureaus are required to provide information from the credit report on the debt of individuals who have an obligation to submit declarations of assets and liabilities, income and property to collection and (or) microfinance organizations.

The forms of information provided for in part one of this paragraph and the procedure for submitting such information are established by the authorized body in agreement with the authorized body for regulation, control and supervision of the financial market and financial organizations.

The provisions of part one of this paragraph do not apply to information submitted to credit bureaus by banking organizations to form a credit history of an individual.

20. Stock exchanges provide the tax authority with information on transactions made based on the results of trading through the integration of trading systems with the information system of the tax authority.

The form of information provided for in part one of this paragraph is established by the authorized body.

SECTION 2. TAX LIABILITY

Chapter 4. TAX LIABILITY

Article 57. Tax obligation

Tax liability is an obligation of a taxpayer (tax agent) to the state arising in accordance with this Code.

Article 58. Objects of taxation and (or) object related to taxation

1. The objects of taxation are property and actions, with the presence and (or) on the basis of which the taxpayer has a tax obligation.

2. An object related to taxation is property, the use of which and (or) the action the commission of which affects the occurrence of a tax liability for the taxpayer.

Article 59. Tax base

The tax base represents the cost, physical or other characteristics of the object of taxation, on the basis of which the amounts of taxes and payments payable to the budget are determined.

Article 60. Tax rate

1. Tax rate - the amount of tax liability for the calculation of tax and payment to the budget per unit of measurement of the taxable object or tax base.

2. The tax rate is set as a percentage or an absolute amount.

Article 61. Tax period

Tax period is a period of time established in relation to certain types of taxes and payments to the budget, at the end of which the object of taxation, the tax base are determined, and the amounts of taxes and payments payable to the budget are calculated.

Chapter 5. FULFILLMENT OF TAX OBLIGATIONS

Article 62. Fulfillment of tax obligations

1. Fulfillment of tax obligations is carried out by the taxpayer independently, unless otherwise established by this Code.

2. In fulfillment of the tax obligation, the taxpayer performs the following actions:

1. registers with the tax authority;

2. keeps records of taxable objects and (or) tax-related objects;

3. calculates the amounts of taxes and payments subject to payment to the budget, based on the objects of taxation and (or) objects related to taxation, the tax base and tax rates;

4. calculates advance and current payments for taxes and payments to the budget;

5. draws up and submits tax forms and other forms established by this Code to the tax authorities;

6. pays calculated and accrued amounts of taxes and payments to the budget, advance and current payments for taxes and payments to the budget;

7. pays, in cases provided for by this Code, the accrued amounts of penalties and fines.

3. In fulfillment of the tax obligation, the tax agent performs the following actions:

1. calculates the amounts of taxes withheld at the source of payment;

2. prepares and submits tax reports and other forms established by this Code to the tax authorities;

3. withholds and transfers calculated and accrued amounts of taxes withheld at the source of payment;

4. keeps records of accrued and paid income, taxes withheld and transferred to the budget, withheld at the source of payment, for each taxpayer;

5. pays, in cases provided for by this Code, the accrued amounts of penalties and fines.

4. The tax obligation to pay taxes, payments to the budget, penalties and fines is fulfilled by the taxpayer (tax agent) in the manner and within the time limits established by this Code, in national currency, except for cases where the legislation of the Republic of Kazakhstan directly provides for payment in kind or payment in foreign currency.

5. The tax obligation of the taxpayer to pay taxes, payments to the budget, penalties and fines, as well as the tax agent to transfer (pay) the tax is considered fulfilled:

1. in non-cash form from the date:

receipt by a banking organization for execution of a payment order for the amount of the obligation;

making a payment, including by offset, using a payment instrument not provided for in paragraph two of this subclause;

2. in cash – from the day the specified amounts are deposited into:

banking organizations;

authorized state body or local executive body.

6. Despite the provisions provided for in clause 5 of this article, the taxpayer’s tax obligation to pay the tax, fulfilled by the tax agent by withholding the tax, is considered fulfilled from the date of withholding the tax.

The taxpayer's tax obligation to pay tax subject to withholding, fulfilled by the tax agent at his own expense without withholding it, is considered fulfilled in accordance with clause 5 of this article.

7. When fulfilling a tax obligation to pay taxes and payments to the budget and social obligations by an authorized representative of the taxpayer, in payment documents the sender of money indicates the last name, first name and patronymic or name, as well as the taxpayer identification number.

8. The tax obligation to pay taxes, payments to the budget, penalties and fines can be fulfilled by carrying out offsets in accordance with this Code.

9. The day of payment of tax, payment to the budget, social payment, penalties and fines is the day determined in accordance with clause 5 of this article.

10. Repayment of tax debt is carried out in the following order:

1. the amount of arrears;

2. accrued penalties;

3. the amount of fines.

Article 63. Features of the fulfillment of tax obligations for the calculation of taxes and payments to the budget

The responsibility for calculating the amount of certain types of taxes and payments to the budget in cases provided for by the Special Part of this Code rests with the tax authority and (or) authorized state bodies.

Article 64. Deadlines for fulfilling tax obligations

1. The deadlines for fulfilling tax obligations are established by this Code.

The period for fulfilling a tax obligation, the beginning of which is determined by an indication of an event, legal action or date, begins from the day following the day on which, respectively, such an event, legal action or date occurred.

2. The tax obligation can be fulfilled:

1. on paper - until the end of working hours of the tax authority or the State Corporation on the last day of the established period;

2. electronically – until twenty-four hours of the last day of the established period.

Moreover, if the last day of the deadline falls on a non-working day, then the end of the established deadline for fulfilling the tax obligation is considered to be the next working day following such a day.

3. The taxpayer (tax agent) has the right to fulfill the tax obligation to pay taxes, payments to the budget, penalties and fines ahead of schedule.

4. The tax obligation to submit tax reports, unless otherwise established by this Code, is fulfilled by the taxpayer (tax agent) at the end of the tax period.

Article 65. Limitation periods for tax obligations and claims

1. The limitation period for a tax obligation and claim is the period of time during which:

1. the tax authority has the right to calculate, accrue or revise the calculated, accrued amount of taxes and payments to the budget;

2. taxpayer (tax agent):

is required to submit tax returns;

has the right to make changes and additions to tax reporting;

has the right to demand a credit and (or) refund of taxes and payments to the budget, penalties.

2. The limitation period is:

1. five years for the following categories of taxpayers:

classified by the Enterprise Code of the Republic of Kazakhstan as large businesses;

carrying out activities in accordance with a subsoil use contract;

residents of the Republic of Kazakhstan who have obligations to comply with the requirements established by Chapter 33 of this Code;

payers of value added tax regarding the amount of value added tax on imported goods, which was paid by the offset method;

2. three years for taxpayers not specified in subparagraph 1) of this paragraph.

3. The limitation period, unless otherwise provided in paragraphs 4 – 7 of this article, begins after the end of the corresponding tax period.

4. The taxpayer has the right to calculate, and the tax authority has the right to calculate and accrue the amount of taxes:

1. when applying investment tax preferences by the deduction method before recognition of the object of preferences - during the application of investment tax preferences and five years from the date of recognition of the object of preferences;

2. for which the application of tax preferences and benefits is provided in accordance with section 17 of this Code, for the period of validity of the relevant agreement (agreement, contract) - during the period of validity of such an agreement (agreement, contract) and five years:

from the date of expiration of such agreement (agreement, contract);

from the first January of the year following the year of other termination of the agreement (agreement, contract).

5. For taxpayers carrying out activities in accordance with a subsoil use contract, the tax authority, during the period of validity and five years after the expiration of the validity period of such a contract, has the right to accrue and (or) revise the calculated, accrued amount:

excess profit tax;

shares of the Republic of Kazakhstan in production sharing;

taxes and payments to the budget, the calculation method of which uses the internal rate of return indicator or the internal rate of return indicator or the R-factor (profitability indicator).

6. The limitation period begins in the following cases:

1. application of subparagraph 2) paragraph 2 of Article 129 of this Code on the tax obligation and the requirement to return the amount of excess value added tax for the period of construction of buildings and structures for industrial purposes, first put into operation on the territory of the Republic of Kazakhstan - after the end of the tax period in which the rules were introduced operation of such buildings and structures;

2. application of the refund procedure provided for in subparagraph 1) paragraph 2 of Article 129 of this Code, for a tax liability and a request for the return of the amount of excess value added tax for the period of geological exploration and development of the field - after the end of the tax period in which the beginning of export of minerals extracted under the relevant subsoil use contract, with the exception of common minerals, groundwater and medicinal mud;

3. carrying out an offset (or) return of the confirmed amount of excess value added tax in the manner prescribed by Articles 122 and 126 of this Code - after the end of the tax period in which the accuracy of such amount is confirmed, including as a result of an appeal against the results of a tax audit in accordance with the legislation of the Republic of Kazakhstan.

7. The duration of the limitation period for offset and (or) return of an overpaid (erroneously) paid amount of tax, payment to the budget, penalties is determined in accordance with clause 5 of Article 122 of this Code.

8. The limitation period is extended:

1. for one calendar year in terms of accrual and (or) revision of the calculated amount of taxes and payments to the budget - when the taxpayer (tax agent) submits additional tax reporting or tax reporting upon notification for the period for which the statute of limitations expires in less than one calendar year;

2. for three calendar years in terms of accrual and (or) revision of the calculated amount of corporate income tax to the budget - when the taxpayer (tax agent) submits additional tax reporting in terms of transfer of losses for the period for which the statute of limitations expires in less than one calendar year;

3. before the execution of the decision made based on the results of consideration of a tax application of a non-resident for the refund of income tax from the budget on the basis of an international treaty ratified by the Republic of Kazakhstan;

4. before the execution of the decision made following the results of the mutual agreement procedure carried out in accordance with Article 232 of this Code;

5. before the execution of a notice of discrepancies identified as a result of desk control, a notice of confirmation of the actual completion of turnover for the sale of goods, performance of work and provision of services sent and delivered before the expiration of the limitation period - in terms of identified violations;

6. before the execution of the notice of repayment of tax debt and the notice of repayment of tax debt of an individual;

7. for five years after the completion of the arbitration proceedings initiated by the investor in international arbitration - in terms of accrual and (or) revision by the tax authority of the calculated, accrued amounts of taxes and payments to the budget that were the subject of the proceedings, for the period from the beginning of the tax period appealed by the investor and until the final decision on such proceedings is made;

8. for three calendar years, starting from the year following the year in which the provision of services for collection activities under a debt collection agreement established by the legislation of the Republic of Kazakhstan was completed - in terms of accrual and (or) revision by the tax authority of the calculated, accrued by the taxpayer carrying out collection activities, the amount of taxes and payments to the budget under the specified agreement.

9. The limitation period regarding the accrual and (or) revision of the calculated, accrued amount of taxes and payments to the budget is suspended for the period:

1. from the day the tax audit begins until the day the notification of the results of the tax audit is executed;

2. from the date of filing a complaint against the actions (inaction) of officials of the tax authority until the day the decision is made by a higher tax authority and (or) the judicial act enters into legal force.

If a tax audit is completed after the expiration of the limitation period for a tax period, before the expiration of which at the start date of the tax audit there were less than thirty calendar days remaining, the suspension of the limitation period does not apply to the specified tax period. For other tax periods covered by the same tax audit, the statute of limitations for the audited period is suspended from the tax period following the tax period in which the tax audit began.

Paragraph 1. Fulfillment of tax obligations when transferring property into trust management

Article 66. General provisions for the fulfillment of tax obligations when transferring property into trust management

1. For the purposes of this Code, the tax liability for the activity of transferring property into trust management means the tax liability arising as a result of the establishment of trust management of property, in the process of its implementation and (or) termination.

Fulfillment of tax obligations for corporate and individual income taxes on trust management activities is carried out:

1. by the founder of trust management under a property trust management agreement, an act on the establishment of trust management of property or by the beneficiary in other cases of trust management of property (hereinafter referred to in this Code as the founder of trust management) according to:

participation interest and (or) shares transferred into trust management;

property transferred to trust management of the National Bank, with the exception of assets of the National Fund of the Republic of Kazakhstan;

property transferred into trust management under the act of establishing trust management of property;

income received by a legal entity or individual entrepreneur from a second-tier bank through trust transactions;

drawing up and submitting a declaration in accordance with the Constitutional Law of the Republic of Kazakhstan “On elections in the Republic of Kazakhstan”, Criminal Executive Code of the Republic of Kazakhstan and Law of the Republic of Kazakhstan “On Anti-Corruption”, if the founder of trust management is an individual who is entrusted with such a duty.

For the purposes of this Code, an act on the establishment of trust management of property is understood as a document that serves as the basis for the emergence of trust management of property, under which the trustees are a non-resident individual or a non-resident legal entity not operating in the Republic of Kazakhstan;

2. by a trustee - in other cases of trust management of property. In this case, the tax obligation for income received by an individual, other than an individual entrepreneur, and a non-resident legal entity operating in the Republic of Kazakhstan without establishing a permanent establishment, from trust transactions carried out by a second-tier bank, which is a tax agent, is fulfilled by such a second-tier bank in the form of fulfilling the duties of a tax agent.

The trustee fulfills tax obligations arising from the date:

state registration of the right to trust management of property - if, in accordance with the legislation of the Republic of Kazakhstan, such a right is subject to state registration;

concluding a property trust management agreement or a document confirming the occurrence of another case of property trust management - if, in accordance with the legislation of the Republic of Kazakhstan, the right of trust management is not subject to state registration.

2. Fulfillment of the tax obligation arising from value added tax on trust management activities is carried out by the trustee in the manner prescribed by Section 7 and Articles 99 – 101 of this Code.

3. Fulfillment of tax obligations arising from taxes not specified in paragraphs 1 and 2 of this article, and payments to the budget, is carried out by the person recognized as a payer of such tax, payment to the budget in accordance with this Code, unless otherwise established by Article 67 of this Code.

4. A trustee, an individual who is a resident, must register with the tax authority as an individual entrepreneur in the manner prescribed by Article 97 of this Code, except in cases of receiving property in trust management in the form of a participation interest and shares.

5. The provisions of this paragraph do not apply to tax obligations arising as a result of the establishment, implementation and (or) termination by a management company of trust management of the assets of an investment fund in accordance with the legislation of the Republic of Kazakhstan on investment and venture funds.

Article 67. Peculiarities of fulfillment of tax obligations when transferring property into trust management by state institutions

1. When state institutions transfer property into trust management, tax obligations for property tax, land tax and vehicle tax are subject to fulfillment by the trustee, unless otherwise established by the agreement on trust management of property or the act on the establishment of trust management of property, with the exception of electrical networks that are under the right of economic management or operational management of state legal entities transferred for trust management or free use to energy transmission organizations, directly to whose electrical networks they are connected, in accordance with Article 13-1 of the Law of the Republic of Kazakhstan “On Electric Power Industry”.

2. The trustee fulfills tax obligations, unless otherwise established by the agreement on trust management of property or the act on the establishment of trust management of property, for the calculation and payment of taxes, preparation and submission of tax reporting from the date:

state registration of the right of trust management - if, in accordance with the legislation of the Republic of Kazakhstan, state registration of such a right is required;

concluding an agreement on trust management of property or an act on establishing trust management of property - if, in accordance with the legislation of the Republic of Kazakhstan, state registration of the right to trust management is not required.

3. Trustee:

fulfills tax obligations, unless otherwise established by an agreement on trust management of property or an act on the establishment of trust management of property, for the calculation and payment of taxes, preparation and submission of tax reports on its own behalf, at rates and in the manner established by the Special Part of this Code for persons, which include such a trustee manager;

is obliged, in order to fulfill the tax obligation when transferring property into trust management, to maintain separate tax records in accordance with Article 210 of this Code.

4. If, when state institutions transfer property into trust management, the property of the state institution is not taken into account by the trustee as part of fixed assets, investments in real estate in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, then the book value of such property as of the date of its preparation must be reflected in the act of acceptance and transfer of such property.

Article 68. General provisions for accounting for income, costs and property arising as a result of trust management of property, for corporate and individual income taxes

1. For the purposes of this Code, income, expenses and property from the trust management of property are understood to arise in the process of the trustee performing the duties of trust management of property on his own behalf and in the interests of the founder of the trust management, respectively:

receivable (received) income;

payable (incurred) costs, the reimbursement of which is provided for in the property trust management agreement, the act on the establishment of property trust management or in other cases of property trust management, including remuneration;

property acquired and (or) received by a trustee in the process of fulfilling duties for trust management of property on his own behalf and in the interests of the founder of trust management.

2. The trustee, in order to fulfill the tax obligation for corporate and individual income taxes for activities under the trust management agreement, is obliged to maintain separate tax records in accordance with Articles 210 and 211 of this Code.

3. The transfer of property to a trustee by the founder of trust management does not constitute a sale of such property for this founder and is not recognized as income of the trustee.

4. The return or partial return by the trustee of property or a part of the property to the founder of the trust management, including upon termination of the agreement on trust management of property, the act on the establishment of trust management of property or in other cases of the emergence of trust management of property does not constitute the sale of such property for this manager and is not recognized as income (loss) of the founder of the trust management.

The transfer of property to a new subsoil user by a trustee (national company in the field of hydrocarbons or uranium) in cases established by the legislation of the Republic of Kazakhstan on subsoil and subsoil use does not constitute a sale of such property for this manager.

5. The positive difference between income and expenses from trust management for the tax period, determined on the basis of the trustee’s report on his activities provided for by the civil legislation of the Republic of Kazakhstan, is the net income from trust management of the founder of trust management.

Advertisement property or other case of the occurrence of trust management of property and paid to the trustee.

Article 69. Features of tax accounting of a trustee fulfilling tax obligations for corporate and individual income taxes

1. In the case when the fulfillment of the tax obligation for corporate and individual income taxes on trust management activities in accordance with Article 66 of this Code is carried out by a trustee, income, costs and property from trust management of property are for tax accounting purposes the income, costs and property of the trustee.

The remuneration provided for in a property trust management agreement or in any other case of property trust management is included in the total annual income of the trustee, accounted for separately from income from property trust management.

When determining the object of taxation for trust management activities, the trustee deducts the amount of remuneration included in his total annual income, accounted for separately from income from trust management of property.

2. The trustee draws up and submits a single corporate income tax return for all activities, including activities carried out in the interests of the founder of trust management, and appendices to the declaration for trust management activities separately for each property trust management agreement or other case of the occurrence of trust property management and other activities.

3. A trustee - a legal entity fulfills corporate income tax obligations in the manner prescribed by this Code, taking into account the following features:

applies the corporate income tax rate for trust management of property specified in clause 1 of Article 357 of this Code;

does not apply the provisions of Chapter 34 and Section 17 of this Code on the activities of trust management of property;

does not apply special tax regimes for trust management of property.

4. A trustee is an individual in cases where the founder of the trust is a legal entity:

fulfills the tax obligation to calculate individual income tax on the activity of trust management of property at the rate specified in Article 357 of this Code, without applying the provisions of Article 400 of this Code;

does not have the right to apply special tax regimes for activities related to trust management of property;

fulfills other tax obligations for individual income tax in the manner determined by the Special Part of this Code for persons, which include the trustee.

5. A trustee is an individual in cases where the founder of the trust is a resident individual:

fulfills the tax obligation to calculate individual income tax for activities related to trust management of property without applying the provisions of Article 400 of this Code;

does not have the right to apply a special tax regime for trust management activities;

fulfills other tax obligations for individual income tax in the manner determined by the Special Part of this Code for persons, which include the trustee.

6. A trust manager is an individual in cases where the founder of the trust management is a non-resident individual, fulfills tax obligations for individual income tax in the manner prescribed by this Code, taking into account the following features:

applies the rate specified in subparagraph 1) part one of paragraph 1 of Article 682 of this Code for activities related to trust management of property;

does not apply the provisions of Article 400 of this Code;

does not apply special tax regimes.

Article 70. Features of tax accounting for corporate and individual income taxes during trust management of property in the form of participation interests and shares

1. For tax accounting purposes:

income in the form of dividends on participation interests and shares held in trust management, reduced by the amount of expenses incurred by the trustee, reimbursed (subject to compensation) on the basis of a trust management agreement for property, an act on the establishment of trust management of property or other cases of trust management of property and the report of the trustee on his activities, is the income of the founder of trust management;

property from trust management of participation interests and shares is the property of the trust management founder.

The remuneration provided for in a property trust management agreement, an act on the establishment of property trust management or in another case of the emergence of property trust management, subject to payment to the trustee, is the expense of the trust management founder.

The income of the trustee from the trust management of participation interests and shares includes:

remuneration provided for by the act on the establishment of trust management of property;

the amount of expenses incurred by the trustee, the reimbursement of which is provided for by the agreement on trust management of property, the act on the establishment of trust management of property or another case of the occurrence of trust management of property and the report of the trustee on his activities.

Costs from the trust management of participation interests and shares incurred by the trustee, the reimbursement of which is provided for by the agreement on trust management of property, the act on the establishment of trust management of property or another case of the emergence of trust management of property and the report of the trustee on his activities, are for the purposes of tax accounting the costs of such a trustee.

Such costs reduce the income of the trust management founder in the form of dividends on the participation interest and shares held in trust management, and are not taken into account as expenses of the trust management founder.

2. The founder of the trust management fulfills the tax obligation for corporate and individual income taxes in the manner prescribed by this Code.

3. The trustee fulfills the tax obligation for corporate and individual income taxes on income, expenses and property from the trust management of participation interests and shares in the manner determined by the Special Part of this Code for persons that include such a manager.

Article 71. Features of tax accounting for corporate and individual income taxes under acts on the establishment of trust management of property, except for participation interests and shares

1. For tax accounting purposes:

income from property under trust management, except for participation shares and shares, reduced by the amount of expenses incurred by a non-resident trustee, reimbursed (subject to compensation) on the basis of the act of establishing trust management of property and the trustee’s report on his activities, is the income of the trustee management founder;

property from trust management of such property is the property of the founder of trust management;

the remuneration provided for by the act on the establishment of trust management of property, subject to payment to the trustee, is the expense of the founder of the trust management.

The income of the trustee from the trust management of property, in addition to the participation interest and shares, includes:

remuneration provided for by the act on the establishment of trust management of property;

the amount of expenses incurred by the trustee, the reimbursement of which is provided for by the act establishing trust management of property and the trustee’s report on his activities.

Costs from the trust management of property, except for the participation interest and shares, incurred by the trustee, the reimbursement of which is provided for by the act on the establishment of trust management of property and the report of the trustee on his activities, are the costs of such a trustee.

Such costs reduce the income of the trust management founder for the property under trust management and are not taken into account as expenses for the trust management founder.

2. The founder of trust management fulfills the tax obligation for corporate and individual income taxes on income from trust management and property from trust management in the manner prescribed by this Code for persons, which include such a founder.

3. The trustee fulfills the tax obligation for corporate and individual income taxes on income, expenses and property from trust management in the manner prescribed by this Code for persons, which include such a manager.

Paragraph 2. Fulfillment of the tax obligation of a deceased individual and an individual recognized as missing

Article 72. Fulfillment of the tax obligation of an individual recognized as missing

1. Tax liability of an individual recognized by the court as missing, in the case of:

1. the absence of ownership of property that is an object of taxation and (or) an object related to taxation is subject to suspension;

2. the presence of property on the right of ownership, which is an object of taxation and (or) an object related to taxation, is performed by the person who is entrusted with the responsibility for guardianship of the property of an individual recognized by the court as missing (hereinafter referred to as the guardian of the property).

The tax obligation of an individual recognized by the court as missing is suspended or fulfilled by the guardian of the property in the period from the date of entry into force of the judicial act recognizing him as missing until the day:

1. acceptance of an inheritance or recognition of the property of such a person as escheat;

2. cancellation of the judicial act declaring him missing.

2. The guardian of the property fulfills the tax obligation to pay tax from the property of an individual recognized by the court as missing.

3. If the property of an individual recognized as missing is not enough to pay off his tax debt, then the outstanding part of the tax debt is written off in accordance with the decision to write off the tax debt.

The decision to write off tax debt is made by the tax authority on the basis of a judicial act on the insufficiency of property that has entered into legal force.

4. When a judicial act declaring a person missing is cancelled, the previously written off tax debt is resumed by the tax authority regardless of the limitation period in accordance with the decision to cancel the decision to write off the tax debt and is subject to recovery.

The decision to cancel the decision to write off tax debt is made by the tax authority on the basis of a judicial act that has entered into legal force on the cancellation of the decision to recognize a person as missing.

Article 73. Repayment of tax debt of a deceased individual, individual entrepreneur or person engaged in private practice

1. The tax debt of a deceased individual, incurred on the day of his death or on the date of entry into legal force of a judicial act declaring him dead, unless otherwise established by this article, is paid off by the heir (heirs) within the value of the inherited property and in proportion to the share in the inheritance on the date of its acceptance.

Repayment of tax debt incurred on the day of death or on the date of entry into force of a judicial act declaring an individual entrepreneur or a person engaged in private practice deceased is carried out in the manner prescribed by this article.

2. If an orphan child, a child left without parental care, is the heir of a deceased individual who was not registered as an individual entrepreneur and (or) a person engaged in private practice, then such heir is exempt from paying off the tax debt of the testator, and the tax debt of the testator is written off based on the decision to write off the tax debt.

The decision to write off tax debt is made by the tax authority on the basis of a document confirming the status of an orphan, a child without parental care, and data on registration with the tax authority and tax debt on the day of death.

3. If the heir of a deceased individual entrepreneur and (or) a person engaged in private practice is an orphan child, a child left without parental care, then the obligation to pay off the tax debt of the testator is assigned to such an heir only on the basis of a judicial act on the collection of tax debt that has entered into legal force.

The tax authority files a claim for collection of tax debt in court on the basis of a document confirming the status of an orphan, a child without parental care, and data on registration with the tax authority and tax debt on the day of death.

If the claim for collection of tax debt is rejected, the testator's tax debt is written off in accordance with the decision to write off the tax debt.

The decision to write off tax debt is made by the tax authority on the basis of a judicial act refusing to satisfy the claim for collection of tax debt that has entered into legal force.

4. If the property of a deceased individual is not enough to pay off the tax debt, then the outstanding part of the tax debt is written off in accordance with the decision to write off the tax debt.

The decision to write off tax debt is made by the tax authority on the basis of a judicial act on the insufficiency of property that has entered into legal force.

5. If there are no heirs or all heirs refuse the inheritance and the property is transferred to communal ownership, the tax debt of the deceased individual is written off in accordance with the decision to write off the tax debt.

The decision to write off tax debt is made by the tax authority on the basis of a judicial act that has entered into legal force recognizing the property of a deceased individual as escheat.

6. When a judicial act declaring an individual dead is cancelled, the previously written off tax debt of such an individual, regardless of the limitation period, is renewed by the tax authority in accordance with the decision to cancel the decision to write off the tax debt and is subject to collection.

The decision to cancel the decision to write off tax debt is made by the tax authority on the basis of a judicial act that has entered into legal force on the cancellation of a judicial act declaring an individual dead.

Paragraph 3. Fulfillment of certain tax obligations during liquidation, reorganization and termination of activities

Article 74. General provisions for the fulfillment of tax obligations during liquidation, reorganization and termination of activities

1. For the purposes of this article, a person terminating activities is recognized as:

the legal entity being liquidated is a resident;

a structural unit of a non-resident legal entity ceasing to operate in the Republic of Kazakhstan;

a permanent establishment of a non-resident legal entity ceasing to operate in the Republic of Kazakhstan;

a structural unit of a resident legal entity that is ceasing its activities;

an individual entrepreneur who is ceasing to operate;

a person engaged in private practice who is ceasing to operate;

a legal entity being reorganized by separation, merger, division or accession;

a permanent establishment without opening a structural unit of a non-resident legal entity, transferring rights and obligations to a foreign resident legal entity.

2. Liquidation tax reporting is compiled by type of taxes, payments to the budget and social payments for which the person terminating activities is a payer and (or) tax agent, for the period from the beginning of the tax period in which the obligation to submit liquidation tax reporting arose until the date of submission of such reporting to the tax authority.

If the deadline for submitting the next tax reporting for the tax period preceding the tax period in which the obligation to submit such next tax reporting arose occurs after the submission of liquidation tax reporting, the submission of such regular tax reporting is made no later than the date of submission of the liquidation tax reporting.

3. Payment of taxes, payments to the budget and social payments reflected in the regular tax reporting submitted in accordance with part two of paragraph 2 of this article and liquidation tax reporting is made no later than ten calendar days from the date of submission of liquidation tax reporting to the tax authority.

4. When terminating activities related to monetary settlements, the person terminating the activity is obliged to submit to the tax authority at the location a tax application for deregistration of the cash register (if any) in the manner prescribed by this Code.

5. A person who terminates an activity, from the date of submission of an application for termination of activity to the relevant registration authority, is recognized by the tax authority as a taxpayer who is at the stage of liquidation (termination of activity).

Information about such a taxpayer, within three working days following the day of submission of the application specified in part one of this paragraph, is included in the list of taxpayers at the stage of liquidation (termination of activities), subject to posting on the Internet resource of the authorized body.

6. Proper fulfillment of a tax obligation by a person terminating an activity is verified through tax administration, including a tax audit, in accordance with this Code.

A tax audit is not carried out upon termination of activities under a simplified procedure.

The procedures for fulfilling tax obligations upon liquidation, reorganization and termination of activities by taxpayers (tax agents), including certain categories of taxpayers (tax agents), the simplified procedure for fulfilling tax obligations upon termination of activities, as well as the conditions for classifying taxpayers as certain categories of taxpayers are determined by the authorized body.

7. The exclusion of a taxpayer from the list of taxpayers at the stage of liquidation (termination of activities) is carried out by the tax authority within three working days following the day:

1. obtaining information about the exclusion of numbers from registers;

2. deregistration of an individual entrepreneur or a person engaged in private practice;

3. making a decision to refuse to deregister an individual entrepreneur or a person engaged in private practice;

4. the taxpayer’s request to change the decision on liquidation (termination of activities).

Article 75. Peculiarities of fulfillment of tax obligations during liquidation

1. For the purposes of this article, a liquidated taxpayer is recognized as:

the legal entity being liquidated is a resident;

a structural unit of a non-resident legal entity ceasing to operate in the Republic of Kazakhstan;

a permanent establishment of a non-resident legal entity ceasing to operate in the Republic of Kazakhstan;

a structural unit of a resident legal entity that is ceasing its activities.

2. The obligation to submit liquidation tax reporting provided for in clause 2 of Article 74 of this Code arises within three working days from the date of approval of the interim liquidation balance sheet for the following persons:

a resident legal entity being liquidated;

a structural unit or permanent establishment of a non-resident legal entity ceasing to operate in the Republic of Kazakhstan;

ceasing the activities of a structural unit of a resident legal entity in the case where such a structural unit is recognized as an independent payer of taxes and payments to the budget.

Submission of liquidation tax reporting provided for in clause 2 of Article 74 of this Code is the basis for tax administration, including conducting a tax audit.

3. The tax debt of a liquidated taxpayer is repaid from the money of such persons, including those received from the sale of their property, in the order of priority established by the laws of the Republic of Kazakhstan.

The tax debt of a terminating structural unit of a resident legal entity, structural units of a non-resident legal entity through a terminating permanent establishment or structural unit is repaid at the expense of the money of the legal entity that created them.

If the property of a taxpayer being liquidated is not enough to pay off the tax debt in full, the remaining part of the tax debt is paid off by the founders (participants) of the taxpayer being liquidated in cases established by the laws of the Republic of Kazakhstan.

4. Excessively (erroneously) paid amounts of taxes, payments to the budget and penalties, fines by a liquidated taxpayer, as well as overpaid and (or) excessively collected amounts of customs duties, customs fees, taxes and penalties are subject to, in the manner and taking into account the conditions established by the legislation of the Republic of Kazakhstan, offset against the repayment of his debt, and the remaining part - to be returned to the liquidated taxpayer.

In cases where the taxpayer being liquidated is a legal entity that has a structural unit, the amounts specified in part one of this paragraph are also subject to offset against the debt of the structural unit of such a taxpayer.

If the liquidated taxpayer, on the date of deregistration of the value added tax payer, has an excess amount of value added tax, attributable to offset, over the amount of accrued tax subject to refund, the specified excess is subject to refund in the manner determined by this Code.

5. If a liquidated taxpayer incurs, during the period from the date of submission of liquidation tax reporting to the date of completion of tax administration, tax obligations for the calculation and payment of taxes and payments to the budget, a social obligation, such person is obliged to fulfill these obligations in full on the basis of a notification of the amounts accrued during the liquidation period.

In this case, payment of taxes and payments to the budget, social payments reflected in the additional tax reporting submitted in accordance with part one of this paragraph is made no later than ten calendar days from the date of submission of such additional tax reporting to the tax authority.

6. When income of individuals and non-residents, subject to taxation at the source of payment, arises in the form of dividends during the period from the day following the day of completion of tax administration until the day of approval of the liquidation balance sheet, the liquidated legal entity is obliged to submit to the tax authority at its location additional tax reporting to the liquidation tax reporting for such tax obligation and fulfill it in full.

7. The basis for the submission of a liquidation balance sheet by a liquidated taxpayer to the tax authority at its location is the simultaneous compliance with the following conditions:

1. absence of tax debt, debt on social payments, including based on the results of tax administration;

2. the absence of overpaid (erroneously) amounts of taxes, payments to the budget, penalties and fines, excess of value added tax taken as offset over the amount of accrued tax, as well as overpaid and (or) excessively collected amounts of customs duties, customs fees, taxes and penalties, subject to refund in the manner and cases determined by the legislation of the Republic of Kazakhstan.

Advertisement such a taxpayer.

9. The taxpayer in liquidation is obliged to contact the registration authority to complete the procedure for terminating activities no later than three working days from the date of receipt of the tax authority’s notice of sending to the registration authority information about the absence (presence) of debt, indicating that he has no debt.

Article 76. Features of the fulfillment of tax obligations by an individual entrepreneur and a person engaged in private practice upon termination of activity

1. An individual entrepreneur or a person engaged in private practice, no later than thirty calendar days from the date of the decision to terminate activities, simultaneously submits to the tax authority at the location:

1. application for termination of activity;

2. liquidation tax reporting in accordance with paragraph 2 of Article 74 of this Code.

2. The tax debt of an individual entrepreneur or a person engaged in private practice who terminates his activity is repaid from the money of such a person, including those received from the sale of their property, in the order of priority established by the laws of the Republic of Kazakhstan.

3. An individual entrepreneur or a person engaged in private practice is recognized as having ceased activities when such persons are deregistered with the tax authority.

The basis for deregistration of an individual entrepreneur or a person engaged in private practice is the simultaneous compliance with the following conditions:

1. absence of tax debt, debt on social payments, including based on the results of tax administration;

2. the absence of overpaid (erroneously) paid amounts of taxes, payments to the budget, penalties and fines, as well as overpaid and (or) excessively collected amounts of customs duties, customs fees, taxes and penalties subject to refund in the manner and cases determined by the legislation of the Republic of Kazakhstan.

4. Failure of an individual entrepreneur or a person engaged in private practice to comply with the conditions established by clause 3 of this article based on the results of tax administration is grounds for refusal to deregister.

5. Information about the deregistration and refusal to deregister an individual entrepreneur and a person engaged in private practice must be posted on the Internet resource of the authorized body.

6. The tax authority has the right to carry out tax administration of the activities of an individual entrepreneur or a person engaged in private practice after the termination by an individual of such activities in a simplified manner within the limitation period.

If the tax authority identifies discrepancies (violations) in the activities specified in part one of this paragraph, an individual:

1. calculates tax liabilities for taxes, payments to the budget and social obligations in accordance with the legislation of the Republic of Kazakhstan in force at the time of such activities;

2. fulfills tax obligations and social obligations in accordance with the legislation of the Republic of Kazakhstan.

Article 77. Peculiarities of fulfillment of tax obligations during the reorganization of a legal entity

1. Fulfillment of the tax obligation of a reorganized legal entity, with the exception of the submission of liquidation tax reporting during reorganization through division and separation, is assigned to its legal successor.

The establishment of a legal successor, as well as the share of its participation in repaying the tax debt of a reorganized legal entity, is carried out in accordance with the civil legislation of the Republic of Kazakhstan.

2. Reorganization of a legal entity is not the basis for changing the deadlines for fulfilling the tax obligation to pay taxes and payments to the budget by the legal successor.

3. Excessively (erroneously) paid amounts of taxes, payments to the budget and penalties, fines, excess value added tax, as well as overpaid and (or) excessively collected amounts of customs duties, customs fees, taxes and penalties are subject to, in the manner and taking into account the conditions established by the legislation of the Republic of Kazakhstan, offset against the debt of such person and (or) its structural unit, and the remaining part - return to the legal successor of the reorganized legal entity in proportion to the share in the property received by him during the reorganization.

4. A legal entity being reorganized by merger or accession, within three working days from the date of approval of the transfer act, simultaneously submits to the tax authority at its location:

1. liquidation tax reporting provided for in paragraph 2 of Article 74 of this Code;

2. deed of transfer.

5. A legal entity within three working days from the date of the decision on reorganization by:

1. the division submits to the tax authority at the location of the liquidation tax reporting provided for in clause 2 of Article 74 of this Code, and a tax application for a tax audit;

2. the allotment submits a tax application for a tax audit to the tax authority at its location.

6. The basis for the submission of a separation balance sheet by a legal entity being reorganized by division or separation to the tax authority at its location is the simultaneous compliance of such a legal entity, based on the results of a tax audit, with the following conditions:

1. absence of tax debt, debt on social payments;

2. the absence of overpaid (erroneously) paid amounts of taxes, payments to the budget, penalties and fines, as well as overpaid and (or) excessively collected amounts of customs duties, customs fees, taxes and penalties subject to refund in the manner and cases determined by the legislation of the Republic of Kazakhstan.

7. The separation balance sheet, presented in accordance with clause 6 of this article by a legal entity being reorganized by division and separation, is the basis for the tax authority to send to the registering authority information about the absence (presence) of debt, providing that the reorganized legal entity has no debt, with notification of this legal entity faces.

8. The tax authority, after receiving information from registers of numbers on the reorganization of a legal entity, transfers the balance on the personal accounts of such a legal entity to the appropriate tax authority.

Article 78. Features of the fulfillment of tax obligations when a permanent establishment transfers, without opening a structural unit of a non-resident legal entity, rights and obligations in connection with the presence of a place of effective management (location of the actual management body) in the Republic of Kazakhstan

1. For the purposes of this article:

a permanent establishment of a non-resident is understood as a permanent establishment without opening a structural unit of a legal entity - a non-resident;

A non-resident legal entity is a non-resident legal entity operating through a permanent establishment without opening a structural unit;

A resident foreign legal entity is understood to be a legal entity created under the laws of a foreign state, the place of effective management (location of the actual management body) of which is located in the Republic of Kazakhstan and to which the rights and obligations of a permanent establishment of a non-resident are transferred.

2. If a non-resident legal entity makes a decision to transfer the place of effective management (the location of the actual management body) from a foreign state to the Republic of Kazakhstan, the permanent establishment of such a person is obliged to transfer its rights and obligations to the specified non-resident legal entity in accordance with the transfer act.

In this case, a non-resident legal entity, within three working days following the day such person submits a tax application for registration, is obliged to notify the tax authority at the location of the permanent establishment of the non-resident about the transfer of rights and obligations by such a permanent establishment to a foreign legal entity - resident.

3. The permanent establishment of a non-resident, within fifteen calendar days from the date of registration of a non-resident legal entity as a taxpayer - a foreign legal entity - resident, is obliged to submit to the tax authority:

1. tax application for termination of activities through a permanent establishment;

2. liquidation tax reporting;

3. deed of transfer.

4. Fulfillment of the tax obligation of a permanent establishment of a non-resident that has transferred rights and obligations to a foreign legal entity - resident, is assigned to the foreign legal entity - resident.

5. The transfer of rights and obligations by a permanent establishment of a non-resident to a foreign legal entity - resident is not the basis for changing the deadlines for fulfilling the tax obligation to pay taxes, payments to the budget by the legal successor.

6. Excessively (erroneously) paid amounts of taxes, payments to the budget and penalties, fines, as well as excessively paid and (or) excessively collected amounts of customs duties, customs fees, taxes and penalties are subject to, in the manner and subject to the conditions established by the legislation of the Republic of Kazakhstan, offset against the debt of such a permanent establishment, and the remaining part - to be returned to the resident foreign legal entity.

7. Termination of activity through a permanent establishment is the removal of such a permanent establishment from the registration of a non-resident legal entity.

The tax authority, after receiving the documents of the permanent establishment of a non-resident specified in clause 3 of this article, transfers the balance of the personal account to the tax authority at the location of the resident foreign legal entity.

Article 79. Grounds for termination of tax liability

1. The tax liability of a legal entity terminates after:

1. liquidation of such a person;

2. reorganization of such a person through accession (in relation to the affiliated legal entity), merger and division.

2. The tax liability of an individual entrepreneur, a person engaged in private practice, shall terminate after such persons cease their activities in the manner determined by the legislation of the Republic of Kazakhstan.

3. The tax liability of an individual terminates in the event of death or declaration of death on the basis of a judicial act that has entered into legal force, taking into account the provisions of Article 73 of this Code.

Paragraph 4. Ensuring the fulfillment of tax obligations

Article 80. Preliminary measures related to ensuring the fulfillment of tax obligations

The tax authority, before applying methods for ensuring the fulfillment of a tax obligation in cases provided for by this Code, takes preliminary measures to ensure the fulfillment of a tax obligation by submitting:

1. notices from the tax authority;

2. notifications from the tax authority of an informational and warning nature;

3. mandatory notifications from the tax authority.

Article 81. Notifications from the tax authority

1. The tax authority notifies the taxpayer (tax agent):

1. about the presence of tax debt in an amount not exceeding the maximum amount of tax debt.

For the purposes of this subclause, a taxpayer (tax agent) means a legal entity, a structural unit of a legal entity, a non-resident operating in the Republic of Kazakhstan through a permanent establishment, an individual entrepreneur, a person engaged in private practice;

2. on making mutual settlements with a taxpayer who has not fulfilled the notification confirming the actual completion of turnover for the sale of goods, performance of work and provision of services;

3. on making mutual settlements with the taxpayer, the notification confirming the actual completion of the turnover for the sale of goods, performance of work and provision of services of which was recognized as unfulfilled.

2. A notice of the existence of a tax debt is submitted by the tax authority to the taxpayer (tax agent) no later than five working days from the date of formation of the tax debt in an amount not exceeding the maximum amount of tax debt.

3. The notices specified in subparagraphs 2) and 3) of paragraph 1 of this article are submitted to the counterparty of the taxpayer, who is the recipient of goods, works, services on an electronic invoice reflected in the notification provided for in subparagraph 5) of paragraph 1 of Article 82 of this Code, within one business day following the day of suspension of the issuance of electronic invoices to the taxpayer.

Such notices contain information about the specified electronic invoices.

Article 82. Notifications of the tax authority of an informational and warning nature

1. Notifications of the tax authority of an informational and warning nature include:

1. notification of the amount of calculated property tax.

The notification about the amount of calculated property tax contains information about the amount of calculated tax and the deadline for fulfilling the tax obligation.

A notification about the amount of the calculated property tax is submitted to the taxpayer (tax agent) no later than ten working days from the date of calculation by the tax authority of the property tax, indicating the amount of the calculated tax and the deadline for fulfilling the tax obligation;

2. notification of the amount of taxes and (or) fees calculated by the tax authority.

The notification about the amount of taxes and (or) fees calculated by the tax authority contains information about the amount of calculated taxes, fees and the deadline for fulfilling the tax obligation, except for property tax.

A notification about the amount of taxes and (or) fees calculated by the tax authority is submitted to the taxpayer (tax agent) no later than ten working days from the date of calculation by the tax authority on the basis of information received from authorized state bodies, within the limits of competence, indicating the amount of the calculated tax and (or) fees and the deadline for fulfilling the tax obligation;

3. notification of the accrued amount of payment for negative impact on the environment.

The notice of the accrued fee for negative environmental impact contains information about the amount of the accrued fee and the deadline for fulfilling the tax obligation.

A notification of the accrued amount of fees for negative impacts on the environment is submitted to the taxpayer (tax agent) no later than ten working days from the date of receipt of information about the accrued amount of fees from the authorized body in the field of environmental protection and its territorial divisions on the actual volumes of negative impacts on the environment;

4. notification of discrepancies identified as a result of desk control.

The notification of discrepancies identified as a result of desk control contains a description of the discrepancies identified and the period in which these discrepancies were identified, for the taxpayer (tax agent) to independently eliminate them or provide an explanation.

Notification of discrepancies identified as a result of the desk audit is submitted to the taxpayer (tax agent) within thirty business days following the day the desk audit is completed;

5. notification of confirmation of the actual completion of turnover for the sale of goods, performance of work and provision of services.

The notification of confirmation of the actual completion of the turnover for the sale of goods, performance of work and provision of services contains a description of the operations for the sale of goods, performance of work and provision of services for which the tax authority has doubts about their actual completion, and the period in which they were completed, for the taxpayer (tax agent) to independently eliminate them or provide an explanation confirming the actual completion of such turnover.

A notification confirming the actual completion of turnover for the sale of goods, performance of work and provision of services is presented to the taxpayer (tax agent) within thirty business days following the day of identification of transactions for the sale of goods, performance of work and provision of services for which the tax authority has doubts about their actual completion;

6. notification of registration with the tax authority.

The notice of registration with the tax authority contains a description of the signs of violation of tax registration requirements and the period of occurrence of such signs for the taxpayer (tax agent) to independently register or provide an explanation.

A notice of registration with the tax authority is presented to the taxpayer (tax agent) based on the results of monitoring compliance with tax registration requirements;

7. notification of the amount of excess value added tax confirmed for refund under a simplified procedure.

A notification about the amount of excess value added tax confirmed for refund in a simplified manner contains information about the amount of excess value added tax confirmed for refund and notifies of the need to submit a tax application for a refund of the amount of excess value added tax.

A notification about the amount of excess value added tax confirmed for refund in a simplified manner is submitted to the taxpayer (tax agent) within two business days following the day of submission of the request for a refund of the amount of excess value added tax;

8. notification of receipt of an application for the import of goods and payment of indirect taxes.

Notification of receipt of an application for the import of goods and payment of indirect taxes is presented to the taxpayer of the Republic of Kazakhstan who exported goods to the EAEU member states, in the event of receipt from the tax authorities of the EAEU member states, whose taxpayers imported the goods, an application for the import of goods and payment of indirect taxes in electronic form.

Notification of receipt of an application for the import of goods and payment of indirect taxes is submitted within ten working days from the date of receipt of such an application.

2. The deadline for execution of notifications of an informational and warning nature is thirty working days following the day of delivery, unless otherwise established by this paragraph.

The deadline for execution of the notification confirming the actual completion of turnover for the sale of goods, performance of work and provision of services is ten working days following the day of delivery.

Notifications about the amount of excess value added tax confirmed for refund in a simplified manner, and about receipt of an application for the import of goods and payment of indirect taxes do not have a deadline.

Article 83. Mandatory notifications from the tax authority

1. Mandatory notifications from the tax authority include:

1. notification of the results of a tax audit.

A notification of the results of a tax audit is submitted to the taxpayer (tax agent) no later than five working days from the date of delivery of the tax audit report if, based on the results of the tax audit, violations are identified that lead to the accrual of taxes and payments to the budget, reduction of losses, failure to confirm the return of amounts of excess value added tax and (or) corporate (individual) income tax withheld at the source of payment from the income of non-residents;

2. notification of the results of consideration of the taxpayer’s (tax agent’s) complaint against the notification of the results of a tax audit.

A notice of the results of consideration of the taxpayer's (tax agent) complaint against the notification of the results of a tax audit is presented to the taxpayer (tax agent) no later than five working days from the date of the decision on the results of consideration of the complaint in the event of cancellation of the appealed notification of the results of the tax audit in part;

3. notification of elimination of violations of the tax legislation of the Republic of Kazakhstan.

A notice of elimination of violations of the tax legislation of the Republic of Kazakhstan is submitted to the taxpayer (tax agent) no later than five working days from the date of detection of violations of the tax legislation of the Republic of Kazakhstan if the tax authority identifies facts of non-compliance by the taxpayer (tax agent) with the requirements established by this Code;

4. notification of amounts accrued during the liquidation period.

The notification of amounts accrued during the liquidation period contains information about the amount of accrued taxes, payments to the budget and social payments during the liquidation period and the deadline for fulfilling the tax obligation.

A notification of amounts accrued during the liquidation period is submitted to the liquidated taxpayer (tax agent) no later than five working days from the date of delivery of the liquidation tax audit report if obligations for the calculation and payment of taxes, payments to the budget and social payments arise during the period from the date of submission of liquidation tax reporting to the date of completion of tax administration;

5. notification of confirmation of the location (absence) of the taxpayer.

A notice confirming the location (absence) of the taxpayer is submitted to the taxpayer (tax agent) within one business day following the day of drawing up the tax inspection report, if at the time of the tax inspection the taxpayer (tax agent) is not at the location indicated in the registration data;

6. notification of repayment of tax debt.

A notice of repayment of tax debt is submitted to the taxpayer (tax agent) no later than five business days following the day the tax debt was incurred by a legal entity, a structural unit of a legal entity, a non-resident operating in the Republic of Kazakhstan through a permanent establishment, an individual entrepreneur, a person engaged in private practice, in an amount exceeding the maximum amount of tax debt;

7. notification of confirmation of receivables.

A notice of confirmation of receivables is presented to the debtor of the taxpayer (tax agent) if the taxpayer (tax agent) fails to repay the tax debt after taking enforcement measures at the expense of money in his bank accounts, no later than ten working days before the foreclosure;

8. notification of repayment of tax debts of individuals.

A notice of repayment of tax debts of individuals is presented to the taxpayer when a tax debt arises for an individual for tax obligations not related to business activities and private practice.

A notice of repayment of tax debts of individuals is submitted to the taxpayer no later than twenty working days from the date of formation of the tax debt.

2. The deadline for execution of mandatory notifications is thirty working days following the day of delivery, unless otherwise established by this paragraph.

Deadline for notification of:

1. repayment of tax debt is ten working days following the day of delivery;

2. confirmation of receivables is twenty business days following the day of delivery;

3. confirmation of the location (absence) of the taxpayer is twenty working days following the day of delivery.

Article 84. Ensuring the fulfillment of tax obligations

1. The tax authority, in cases determined by this Code, applies methods of ensuring the fulfillment of a tax obligation (hereinafter referred to as the method of ensuring)

2. Methods of ensuring – measures of a proprietary and (or) restrictive nature that stimulate the proper fulfillment of tax obligations by the taxpayer (tax agent).

3. The methods of provision are:

1. accrual of penalties;

2. suspension of expenditure transactions;

3. restrictions on the disposal of property;

4. suspension of the issuance of electronic invoices;

5. restriction of access to Internet resources and (or) Internet platform of a foreign company operating through an Internet platform in the territory of the Republic of Kazakhstan (hereinafter referred to as restriction of access to Internet resources and (or) Internet platform).

4. The methods of provision specified in subparagraphs 2) and 3) paragraph 3 of this article are subject to cancellation:

1. from the date of entry into force of a judicial act declaring a taxpayer bankrupt in terms of amounts included in the register of creditors’ claims;

2. from the date of approval by the court of the agreement on approval of the plan for the rehabilitation procedure in terms of the amounts included in the register of creditors’ claims;

3. from the date of entry into force of a judicial act approving an agreement on debt restructuring in terms of the amounts included in such an agreement;

4. from the date the authorized body for regulation, control and supervision of the financial market and financial organizations makes a decision to revoke the license of a branch of a bank - a non-resident of the Republic of Kazakhstan, a branch of an insurance (reinsurance) organization - a non-resident of the Republic of Kazakhstan to conduct banking operations;

5. from the date of entry into force of the judicial act on the forced liquidation of a second-tier bank, insurance (reinsurance) organization;

6. in cases provided for by clause 7 of Article 86 and clause 5 of Article 87 of this Code.

5. Application of the security methods specified in subparagraphs 1), 2) and 4) paragraph 3 of this article is suspended:

1. in case of appealing a notification of the results of a tax audit to the authorized body:

before the authorized body makes a decision based on the results of consideration of the complaint;

for fifteen working days from the date of the decision to leave without satisfaction based on the results of consideration of the complaint;

2. in case of appealing the notification of the results of a tax audit to the court - before the judicial act based on the results of consideration of the complaint enters into legal force.

Article 85. Penalties

1. Penalties are accrued regardless of the use of other methods of security, enforcement measures and other measures of liability for violation of the tax legislation of the Republic of Kazakhstan.

2. Penalties are charged to the banking organization for:

1. failure to comply with the order of debiting amounts from bank accounts;

2. non-transfer (non-credit) of them to the budget;

3. untimely transfer to the budget:

amounts written off from bank accounts of taxpayers (tax agents);

cash deposited into the cash desks of a banking organization to pay taxes and payments to the budget, including advance and (or) current payments thereon, penalties, fines;

accrued bank fees.

3. Penalties are not charged:

1. to a creditor of a compulsorily liquidated second-tier bank or a branch of a non-resident bank of the Republic of Kazakhstan that is terminating its activities, if the only reason for the occurrence of a tax debt was the liquidation or termination of the debtor’s activities - from the date the authorized body for regulation, control and supervision of the financial market and financial organizations made a decision on deprivation of a license;

2. for excess profit tax for the period preceding five tax periods before the calendar year in which a violation of the tax legislation of the Republic of Kazakhstan was revealed;

3. when the tax authority calculates or revises the calculated amounts of taxes on property and vehicles from individuals after the deadline for paying these taxes for the corresponding tax period;

4. in case of forced issue of authorized shares - from the date of filing a claim in court for the forced release of authorized shares until the end of their placement;

5. when declaring an individual missing - from the date of entry into force of the judicial act declaring him missing;

6. when initiating, in accordance with the Law of the Republic of Kazakhstan “On restoration of solvency and bankruptcy of citizens of the Republic of Kazakhstan” or “On rehabilitation and bankruptcy” proceedings on the application of the restoration procedure solvency or judicial bankruptcy, or bankruptcy, or rehabilitation - from the date the court issues the relevant judicial act in part of the amount included in the register of creditors' claims;

7. when applying a debt restructuring procedure - from the date of issuance of a judicial act on the application of such a procedure in part of the amount included in the debt restructuring agreement;

8. during the period of the introduced state of emergency and (or) declared emergency situation in accordance with the legislation of the Republic of Kazakhstan;

9. for the amount of calculated (accrued) taxes and payments to the budget that arose when a participant in horizontal monitoring violated the tax legislation of the Republic of Kazakhstan as a result of his fulfillment of tax obligations in accordance with the preliminary clarification received, with the exception of the establishment of previously unknown circumstances.

For the purposes of part one of this subclause, previously unknown circumstances are circumstances affecting the position of the authorized body, reflected in the preliminary clarification provided at the request of a horizontal monitoring participant, which were not previously brought to the attention of the authorized body:

1. in the specified request;

2. in written explanations of the taxpayer (tax agent) submitted to the authorized body or its officials as part of the consideration of such a request.

4. The accrual of penalties is resumed in the following cases:

1. the entry into force of a judicial act on the refusal to declare a taxpayer bankrupt or to apply in relation to him a rehabilitation procedure or a procedure for restoring solvency or judicial bankruptcy - from the date of the issuance of a judicial act on the initiation of the relevant proceedings;

2. the taxpayer’s failure to conclude an agreement on debt restructuring or the issuance of a judicial act refusing to approve such an agreement - from the date of adoption of the judicial act on the application of the debt restructuring procedure;

3. when canceling a judicial act recognizing an individual as missing - from the day the judicial act recognizing an individual as missing comes into force.

Article 86. Suspension of expenditure transactions

1. The suspension of debit transactions is carried out by the tax authority issuing an order to suspend debit transactions on bank accounts and (or) the cash desk of the taxpayer (tax agent).

2. Suspension of debit transactions on bank accounts (except for correspondent accounts) is carried out in the following cases:

1. failure by the taxpayer (tax agent) to pay tax debt in an amount exceeding the maximum amount of tax debt;

2. failure to comply with the notice of registration with the tax authority;

3. denial of access to tax authority officials to tax audits and inspections of taxable objects and (or) tax-related objects, except in cases of their violation of the procedure for conducting a tax audit established by this Code;

4. failure to comply with notification of discrepancies identified as a result of desk control;

5. failure to comply with the notice of confirmation of receivables;

6. failure to comply with a notification confirming the actual completion of turnover for the sale of goods, performance of work and provision of services.

3. Suspension of expense transactions at the cash desk of a taxpayer (tax agent) is carried out if the taxpayer (tax agent) fails to pay off tax debt in an amount exceeding the maximum amount of tax debt.

4. The suspension of expense transactions applies to all expense transactions of the taxpayer (tax agent), unless otherwise established by part two of this paragraph.

Suspension of expense transactions does not apply to:

1. transactions for payment and delivery of cash to banking organizations for their subsequent transfer in payment of:

taxes and payments to the budget provided for by this Code;

customs payments provided for by the legislation of the Republic of Kazakhstan;

social payments;

penalties accrued for their late payment;

fines to be paid into the budget;

2. withdrawal of money under executive documents on compensation for harm caused to life and health, collection of alimony, wages, pensions, benefits, payment of severance pay and wages to persons working under an employment contract, payment of remuneration under an author's agreement, transfer of social payments, collection to the state, as well as repayment of tax debts, debts on social payments;

3. operations for the issuance of cash by a banking organization to clients, when an order to suspend cash transactions is issued in relation to the banking organization.

5. Order to suspend expenditure transactions:

1. for bank accounts comes into force from the date of receipt by the banking organization and is subject to unconditional execution;

2. at the cash desk is subject to unconditional execution by the taxpayer (tax agent) by transferring incoming cash to the budget no later than one business day following the day of its receipt.

6. The form of the order to suspend debit transactions on bank accounts is established by the authorized body in agreement with the National Bank.

7. An order to suspend expenditure transactions is canceled by the tax authority that issued such an order no later than one business day following the day the reasons for suspending expenditure transactions are eliminated.

Article 87. Restrictions on the disposal of property of a taxpayer (tax agent)

1. Restrictions on the disposal of the property of a taxpayer (tax agent) are made by the tax authority in the following cases:

1. failure by the taxpayer (tax agent) to pay tax debt in an amount exceeding the maximum amount of tax debt - within the amount of tax debt;

2. appeal by a taxpayer (tax agent), with the exception of a horizontal monitoring participant, of a notification of the results of a tax audit - within the limits of the appealed amount reflected in the notifications of the results of a tax audit.

An inventory of restricted property is made in the presence of the taxpayer (tax agent).

In the absence of a taxpayer (tax agent) at the location indicated in the registration data, confirmed by a tax inspection report, an inventory of restricted property is made without the participation of the taxpayer (tax agent).

2. The following are not subject to restrictions on disposal:

life support facilities;

electrical, thermal and other types of energy;

food products or raw materials, the shelf life and (or) shelf life of which does not exceed one year.

3. The property of a taxpayer (tax agent) limited in disposal, transferred (received) under financial leasing or provided as collateral before the termination of the leasing agreement and (or) collateral, is not subject to seizure.

The only dwelling is subject to seizure only on the basis of a judicial act that has entered into legal force.

4. The taxpayer (tax agent) is prohibited from changing the terms of the agreement (extension of the agreement, subleasing and (or) remortgage) from the day the tax authority restricts the disposal of property until its cancellation.

5. The tax authority cancels the restriction on the disposal of property in the following cases:

1. repayment by the taxpayer (tax agent) of amounts of tax debt by payment;

2. cancellation of the notification of the results of a tax audit by a decision of the authorized body or a judicial act that has entered into legal force;

3. applications from the registering authority for state registration of property converted (received) into state ownership;

4. making a decision by the authorized body for the management of state property on acceptance into state ownership.

6. A decision on restrictions on the disposal of property of a taxpayer (tax agent), an inventory report of restricted property, a decision on the abolition of restrictions on the disposal of property are sent to the registration authority and presented to the taxpayer (tax agent).

Article 88. Suspension of issuing electronic invoices

1. The issuance of electronic invoices is suspended by the tax authority within one working day following the day:

1. failure to fulfill or a decision by the tax authority to recognize as not fulfilled a notification confirming the actual completion of turnover for the sale of goods, performance of work and provision of services;

2. failure to comply with the notice of confirmation of the location of the taxpayer (tax agent);

3. the expiration of the deadline for submitting tax reports on value added tax by a value added tax payer who did not independently submit such tax reports during the previous six months;

4. suspension by the value added tax payer of submitting tax reports on such tax until the date of resumption of submission of such tax reports;

5. the entry into force of a judicial act declaring the registration of an individual entrepreneur or legal entity invalid;

6. entry into force of a judicial act declaring the re-registration of a legal entity invalid;

7. the entry into force of a judicial act recognizing an individual who is the first head of a legal entity or an individual entrepreneur as incompetent or partially incapacitated;

8. the entry into force of a judicial act recognizing an individual who is the first head of a legal entity or an individual entrepreneur as missing;

9. receipt of information from the register of numbers about the death or recognition of an individual who is the first head of a legal entity or an individual entrepreneur as deceased;

10. entry into force of a judicial act by which an individual, who is the first director or sole founder (participant) of a legal entity or individual entrepreneur, is found guilty of committing a criminal offense in connection with the activities of this legal entity or individual entrepreneur under Article 216, 238 or 245 Criminal Code of the Republic of Kazakhstan;

11. issuing a resolution to search for an individual who is the first head of a legal entity or an individual entrepreneur;

12. receipt of information that the purpose of stay is not related to the implementation of labor activities in the Republic of Kazakhstan or the permitted period of stay on the territory of the Republic of Kazakhstan of an individual - a foreigner or a stateless person who is the first director or sole founder (participant) of a legal entity or individual entrepreneur has expired;

13. inclusion of an individual entrepreneur in the register of inactive taxpayers;

14. inclusion in the register of inactive taxpayers of a taxpayer, the first director or sole founder (participant) of which is the first director or sole founder (participant) of a legal entity - a value added tax payer;

15. failure by the taxpayer to comply with notice of alleged discrepancies based on the results of desk control.

2. The suspension of the issuance of electronic invoices is canceled by the tax authority within one working day following the day:

1. eliminating the reasons for such suspension in the cases specified in subparagraphs 1) – 4) and 12) – 14) paragraph 1 of this article;

2. termination of compliance with the conditions provided for in subparagraphs 7) – 12) paragraph 1 of this article.

3. Decisions to suspend and cancel the suspension of the issuance of electronic invoices are made by the tax authority in the information system of electronic invoices within one business day following the day the basis for adoption arises.

Decisions to suspend and cancel the suspension of the issuance of electronic invoices are presented to the taxpayer within one business day following the day of adoption.

4. Information about taxpayers for whom the issuance of electronic invoices has been suspended shall be posted on the Internet resource of the authorized body within one business day following the day of the decision to suspend the issuance of electronic invoices.

This information is subject to exclusion from the Internet resource of the authorized body within one working day from the date of cancellation of the decision to suspend the issuance of electronic invoices.

Article 89. Restriction of access to Internet resources and (or) Internet platform

1. Restriction of access to Internet resources and (or) an Internet platform is carried out on the basis of a decision of the tax authority to restrict access to Internet resources and (or) an Internet platform.

2. The decision to restrict access to Internet resources and (or) an Internet platform is made by the tax authority in cases of failure by a foreign company operating through an Internet platform in the territory of the Republic of Kazakhstan:

1. notification of registration with the tax authority within one business day following the day of expiration of the specified notification;

2. notifications of discrepancies identified as a result of desk control within one business day following the day of expiration of the specified notice.

3. The tax authority submits a decision to restrict access to Internet resources and (or) an Internet platform to the authorized body in the field of mass media within three working days following the day of such a decision.

4. The authorized body in the field of mass media, within three working days following the day of receipt of the decision to restrict access to Internet resources and (or) Internet platform, takes measures to limit such access.

5. Restriction of access to Internet resources and (or) an Internet platform is canceled if the foreign company operating through an Internet platform in the territory of the Republic of Kazakhstan eliminates the reasons that served as the basis for such a restriction.

6. Tax authority:

1. makes a decision to lift restrictions on access to Internet resources and (or) an Internet platform within one working day following the day the reasons for such restrictions are eliminated;

2. submits a decision to lift restrictions on access to Internet resources and (or) an Internet platform to the authorized body in the field of mass media within three working days following the day of such a decision.

7. The authorized body in the field of mass media, within three working days following the day of receipt of the decision to lift restrictions on access to Internet resources and (or) Internet platform, takes measures to lift such restrictions.

SECTION 3. TAX ADMINISTRATION

Chapter 6. TAX ADMINISTRATION

Article 90. Concept and types of tax administration

1. Tax administration is a set of activities of the tax authority and other authorized state bodies aimed at ensuring compliance with the tax legislation of the Republic of Kazakhstan and other legislation of the Republic of Kazakhstan, control over compliance with which is entrusted to the tax authorities, and at creating conditions for paying taxes and payments to the budget.

Tax administration is carried out, among other things, using a tax risk management system.

2. Tax administration is based on the principles of creating service procedures and applying preventive measures to minimize tax risk before applying control measures to minimize tax risk and forced collection of tax debt.

For the purposes of this Code, service procedures mean notification and (or) notification of the taxpayer (tax agent), including through information objects, about the deadline for submitting tax forms, paying taxes and payments to the budget, registering and (or) the need to fulfill other tax obligations.

3. Tax administration includes:

1. tax registration;

2. use of cash registers;

3. acceptance of tax forms;

4. accounting for the fulfillment of tax obligations, obligations to transfer social payments, fines and penalties;

5. changing the deadlines for fulfilling tax obligations;

6. application of security methods;

7. desk control;

8. control of the issuance of electronic invoices;

9. tax monitoring;

10. tax control;

11. other forms of control;

12. forced collection of tax debts.

4. Customs authorities carry out tax control within their competence, apply methods of enforcement and enforcement measures for taxes payable in connection with the movement of goods across the customs border of the EAEU, in accordance with this Code, the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan.

Article 91. Features of tax administration during the introduction of a state of emergency and emergency situation

1. During the period of introduction of a state of emergency or declaration of an emergency in accordance with the legislation of the Republic of Kazakhstan, tax administration is carried out with the features provided for in this article.

2. Penalties are not accrued during the period of the introduced state of emergency and (or) declared emergency situation, as well as during the period of deferment (installment plan) for the payment of taxes and (or) fees provided to the taxpayer whose location is located in the area where the state of emergency was introduced or declared an emergency situation, and (or) to the victim as a result of the circumstances that served as the basis for their introduction.

3. The tax authority shall cancel orders to suspend expenditure transactions in relation to taxpayers who suffered as a result of the circumstances that served as the basis for introducing a state of emergency or declaring an emergency situation no later than one business day following the day of receipt of a list of such taxpayers from local executive bodies.

4. Suspended:

1. application of security methods, as well as deadlines for execution of notifications provided for in Articles 82 and 83 of this Code;

2. submission of tax reports;

3. the duration of the tax audit.

Suspension of actions provided for in part one of this paragraph is carried out in relation to the taxpayer (tax agent):

1. whose location is located in an area where a state of emergency has been introduced or an emergency situation has been declared - for the period of their validity;

2. injured as a result of the circumstances that served as the basis for introducing a state of emergency or declaring an emergency situation - for a period of no more than one month from the date of completion of the period of their validity.

5. The basis for suspension of actions provided for in part one clause 4 of this article is the list of taxpayers specified by part two clause 4 of this article.

Information on the suspension (or) resumption of the submission of tax reporting, the duration of the tax audit period is published on the Internet resource of the authorized body no later than the date of submission by the local executive body of the list of taxpayers determined by part two clause 4 of this article.

6. The tax authority suspends the limitation period in terms of accrual and (or) revision of the calculated, accrued amount of taxes and payments to the budget in relation to taxpayers and for the periods determined by part two clause 4 of this article.

Note FROM! Article 92 comes into force on 01/01/2027 in accordance with clause 2) clause 1 of Article 848 of this Code.

Article 92. Pilot projects to improve tax administration

1. In order to improve tax administration, tax authorities have the right to implement a pilot project providing for a different procedure for tax administration and fulfillment of tax obligations by taxpayers, including the assignment of functions of a tax agent.

When implementing a pilot project, the tax authority interacts with other authorized government bodies and organizations.

The rules for implementing the pilot project are determined by the authorized body.

The rules for implementing the pilot project must contain:

1. goals and objectives of the pilot project;

2. the procedure for implementing the pilot project;

3. period of implementation of the pilot project;

4. categories of taxpayers (tax agents) to whom the pilot project will apply;

5. territory (area) of distribution of the pilot project.

The rules for implementing the pilot project are subject to execution by tax authorities, participants in the pilot project, authorized government bodies and organizations.

During the implementation of the pilot project, the participants of the pilot project fulfill obligations similar to the tax obligations established by this Code, in the manner determined by the rules for the implementation of the pilot project.

2. The pilot project is being implemented based on the results of an analysis of the legislation of the Republic of Kazakhstan with appropriate justification for the need to improve tax administration and the fulfillment of tax obligations by taxpayers.

The analysis is subject to publication on the Internet resource of the authorized body.

3. The decision to implement a pilot project is made subject to simultaneous compliance with the following conditions:

1. validity, which means that modernization and improvement of tax administration are carried out in order to facilitate the fulfillment of tax obligations, suppress illegal economic activities and tax evasion schemes, as well as protect the rights and legitimate interests of bona fide taxpayers;

2. openness, which means the availability of information about the pilot project being introduced, the clarity of the motives for its introduction, taking into account the restrictions established by the tax legislation of the Republic of Kazakhstan regarding tax secrecy;

3. feasibility, which means the possibility of taxpayers fulfilling the conditions of the pilot project being introduced;

4. proportionality and rationality, which refers to the correspondence of the level of impact of the pilot project to the degree of risk of adverse events.

4. The start date of the pilot project and the categories of taxpayers to whom the pilot project will apply must be published in the mass media at least thirty calendar days before the start.

5. Participation of a taxpayer in a pilot project is voluntary in cases where the rules for the implementation of pilot projects:

1. establish for the taxpayer the need for additional expenses associated with the implementation of such a pilot project, namely, the independent purchase of material and technical means, software and related products (except for computer equipment), additional hiring of workers, confirmed by the presence of employment contracts;

2. apply to tax obligations fulfilled by the taxpayer for tax periods preceding the date of implementation of pilot projects;

3. related to tax registration issues and acceptance of tax reporting forms.

Voluntary participation of a taxpayer in the above pilot projects and compliance with the rules for their implementation does not exempt such a taxpayer from fulfilling tax obligations provided for by this Code, taking into account the conditions provided for in part six clause 1 of this article.

The following will not apply to taxpayers participating in pilot projects on a voluntary basis for violating the rules for their implementation if the violation is related to technical and (or) methodological errors in the piloted information system of the authorized body and (or) taxpayer errors made when registering transactions within the pilot project:

suspension of debit transactions on taxpayer bank accounts;

administrative penalties and measures of administrative and legal influence provided for by the Code of the Republic of Kazakhstan on administrative offenses.

6. A participant in the pilot project, including the rights and obligations provided for by this Code:

1. has the right:

receive information from tax authorities about the pilot project, with the exception of confidential information;

send requests and receive clarification on issues arising during the implementation of the pilot project;

receive clarification on eliminating violations regarding the fulfillment of tax obligations established as part of the implementation of the pilot project;

independently eliminate the causes and conditions of violations identified within the framework of the ongoing pilot project regarding the fulfillment of tax obligations;

2. must:

submit information and documents, as well as written explanations, on paper and (or) electronic media;

provide access to an automated accounting system;

provide access to property that is the object of taxation and (or) an object related to taxation, regardless of its location, to carry out an inventory of the property, including for compliance with the information specified in the documents, in cases provided for by the rules for the implementation of the pilot project.

7. Tax authority, including the rights and obligations provided for by this Code:

1. has the right:

request and receive on paper and (or) in the form of an electronic document information, documents and written explanations on issues arising during the pilot project, in cases provided for by the rules for the implementation of the pilot project;

restrict access to the information system of the tax authority on the grounds and in cases provided for by the rules for implementing the pilot project;

2. must:

publish information in advance in the media about the pilot project planned for implementation;

provide information on ongoing pilot projects;

provide clarifications on issues arising during the implementation of the pilot project;

provide explanations for eliminating violations regarding the fulfillment of tax obligations as part of the implementation of the pilot project.

8. Based on the results of the pilot project, the tax authority draws up an analysis containing a decision on the introduction (termination) of improved tax administration and (or) the fulfillment of tax obligations by taxpayers, including the assignment of functions of a tax agent.

At the same time, the pilot project is analyzed for the effectiveness of implementation, including taking into account:

1. the level of fulfillment of tax obligations by the taxpayer (tax agent);

2. reducing administrative and financial costs for the taxpayer (tax agent) and the tax authority;

3. tax revenues and payments to the budget.

The analysis must be published in the media no later than thirty calendar days after the completion of the pilot project.

9. Tax authorities have the right to start no more than five pilot projects during a calendar year with the duration of each pilot project up to three years.

The provisions of this paragraph do not apply to pilot projects that provide for the voluntary participation of taxpayers.

Article 93. Tax risk management system

1. Tax risk management system – a set of measures carried out by the tax authority during tax administration in order to identify tax risks and determine measures to minimize them.

Tax risk is the likelihood of non-compliance with the tax legislation of the Republic of Kazakhstan and other legislation of the Republic of Kazakhstan, control over compliance with which is entrusted to the tax authorities.

2. Measures to minimize tax risk during tax administration are divided into preventive and control.

Preventive measures to minimize tax risk are carried out by informing taxpayers (tax agents) about the deadline for submitting tax forms, paying taxes and payments to the budget, tax registration and (or) the need to fulfill other tax obligations.

Control measures to minimize tax risk are carried out through desk control, control over the issuance of electronic invoices, tax control and other forms of control.

The application of measures to minimize tax risk to the taxpayer (tax agent) is determined, among other things, using the automated information system of the tax authority.

The procedure for organizing tax risk management is determined by the authorized body.

3. Information obtained during tax risk management, as well as the procedure for organizing tax risk management, is confidential information, access to which is limited by the legislation of the Republic of Kazakhstan.

Officials of tax authorities use the information received solely to perform the tasks and functions assigned to the tax authority, and do not have the right to distribute it either during the performance of their duties or after completion of their performance.

Providing this information to other persons, including taxpayers, is prohibited.

Chapter 7. TAX REGISTRATION

Article 94. General provisions for tax registration

1. Tax registration of taxpayers, with the exception of foreign companies operating through an Internet platform on the territory of the Republic of Kazakhstan, is carried out by forming a taxpayer database.

Foreign companies operating through an Internet platform on the territory of the Republic of Kazakhstan are subject to conditional registration as a value added tax payer, carried out in accordance with Article 102 of this Code.

2. Formation of the taxpayer base consists of:

1. in the registration of an individual, including a foreigner or stateless person, a resident legal entity, as well as a structural unit of such a person, a structural unit of a non-resident legal entity;

2. in registration accounting:

non-resident legal entity, diplomatic mission (hereinafter for the purposes of this chapter – non-resident legal entity);

individual entrepreneur;

a person engaged in private practice;

value added tax payer, with the exception of those subject to conditional registration;

taxpayer carrying out certain types of activities.

3. The taxpayer base is formed by including and excluding information about taxpayers, making changes and (or) additions to such information, as well as registering and deregistering.

The actions specified in part one of this paragraph are carried out by the tax authority on the basis of information from the registers of numbers of authorized state bodies, resident banks, as well as a tax application or notification of the taxpayer provided for by the legislation of the Republic of Kazakhstan on permits and notifications.

4. Deregistration by the tax authority, unless otherwise established by this chapter, is carried out on the following grounds:

1. death or declaration of death of an individual;

2. departure of an individual from the Republic of Kazakhstan for permanent residence and termination of citizenship, provided there are no outstanding tax obligations or objects of taxation and (or) objects related to taxation located on the territory of the Republic of Kazakhstan;

3. termination by a foreigner or stateless person of activities in the Republic of Kazakhstan;

4. exclusion of resident legal entities, their structural divisions from the register of numbers or deregistration of structural divisions of non-resident legal entities;

5. changes in the place of effective management (location of the actual management body) in the Republic of Kazakhstan of a legal entity created in accordance with the legislation of a foreign state.

5. The tax authority removes a taxpayer carrying out certain types of activities based on a decision of the tax authority in cases provided for by this Code.

Information about a taxpayer carrying out certain types of activities, deregistered by decision of the tax authority, is subject to posting on the Internet resource of the authorized body within one business day following the day the decision was made.

6. The tax authority verifies compliance with the requirements of this chapter through monitoring.

7. The procedure for tax registration of taxpayers is determined by the authorized body.

Paragraph 1. Features of registration of a non-resident legal entity

Article 95. Peculiarities of registration and changes in registration information of a non-resident legal entity

1. Registration of a non-resident legal entity, with the exception of foreign companies operating through an Internet platform on the territory of the Republic of Kazakhstan, is carried out by the tax authority on the basis of a tax application of a non-resident legal entity, information from authorized state bodies, local executive bodies or resident banks.

2. The obligation to register on the basis of a tax application arises for the following non-resident legal entities:

1. a non-resident legal entity operating through a permanent establishment without opening a structural unit - within thirty calendar days from the date of commencement of activities in the Republic of Kazakhstan through a permanent establishment;

2. a non-resident legal entity, the place of effective management (location of the actual management body) of which is located in the Republic of Kazakhstan - within thirty calendar days from the date of the decision to recognize the place of effective management (location of the actual management body) as the Republic of Kazakhstan;

3. a legal entity - a non-resident, who is a tax agent, who is entrusted with the duty and responsibility for calculating, withholding and transferring income tax at the source of payment to the budget, and acquiring (selling) property in the Republic of Kazakhstan - before acquiring (selling) the property;

4. an insurance organization (insurance broker) or a dependent agent, whose activities in accordance with this Code are considered as a permanent establishment of a non-resident, with the exception of activities carried out through employees or other personnel hired by a non-resident for such purposes, for a period of more than one hundred eighty-three calendar days within any consecutive twelve-month period from the date of commencement of business activities within the framework of one project or related projects - within thirty calendar days from the date of commencement of implementation determined in accordance with clause 2 Article 231 of this Code of Activity;

5. a non-resident legal entity - a party to a joint activity agreement concluded with a resident, whose activities lead to the formation of a permanent establishment - within thirty calendar days from the date of commencement of activities determined in accordance with clause 2 of Article 231 of this Code;

6. a non-resident legal entity opening a current account with resident banks - before opening a current account with resident banks;

7. a non-resident legal entity that is a tax agent paying income, which is entrusted with the duty and responsibility for calculating, withholding and transferring income tax at the source of payment to the budget, or receiving income in the form of an increase in value specified in clause 1 of this article, from a person not being a tax agent and acquiring (selling) shares, participation interests specified in subparagraphs 3), 4) and 5) paragraph 1 of Article 687 of this Code, - before the acquisition of shares, participation interests specified in subparagraphs 3), 4) and 5) paragraph 1 of Article 687 of this Code;

8. a non-resident legal entity acquiring securities, participation shares, in case of failure to comply with the conditions established by subparagraph 9) of Article 681 of this Code;

9. diplomatic mission.

In the case provided for by subparagraph 7) of part one of this paragraph, registration accounting is also carried out on the basis of information from authorized state and local executive bodies that carry out state regulation within the competence in the field of subsoil use in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, on the acquisition by a legal entity - non-resident shares, participation interests specified in subparagraphs 3), 4) and 5) paragraph 1 of Article 687 of this Code.

When registering a non-resident legal entity, with the exception of registration for the purpose of opening a current account with a resident bank, the tax authority issues a registration certificate.

3. Changes and (or) additions are made to the registration information of a non-resident legal entity:

1. a structural unit of a legal entity - non-resident - on the basis of:

number register information;

tax application for registration as a legal entity created in accordance with the legislation of a foreign state, the place of effective management (location of the actual management body) of which is in the Republic of Kazakhstan;

2. a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment without opening a structural unit - on the basis of a tax application for registration of such a legal entity;

3. a non-resident legal entity that is a tax agent who is entrusted with the duty and responsibility for calculating, withholding and transferring income tax at the source of payment to the budget, when the location of the person holding the right to subsoil use in the Republic of Kazakhstan, specified in subparagraphs 3), changes. 4) and 5) paragraph 1 of Article 687 of this Code, - based on:

tax application for registration of such a legal entity;

information from authorized state and local executive bodies that carry out state regulation within their competence in the field of subsoil use in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, on the acquisition by a non-resident legal entity of shares, participation interests specified in subparagraphs 3), 4) and 5) paragraph 1 of Article 687 of this Code;

4. a legal entity - a non-resident acquiring securities, participation shares - on the basis of information from the register of numbers about such a resident;

5. diplomatic mission - on the basis of a tax application of such persons;

6. a non-resident legal entity operating through a dependent agent, which is considered as a permanent establishment of a non-resident legal entity in accordance with subparagraph 3) of paragraph 1 of Article 226 of this Code - on the basis of a tax application of such a non-resident legal entity operating through a dependent agent;

7. a non-resident legal entity that has a current account with a resident bank - based on a notification from the resident bank.

4. A non-resident legal entity, when submitting a tax application to the tax authority for the purpose of registration or deregistration, simultaneously submits the documents provided for by the procedure for tax registration.

Copies of documents submitted for the purposes specified in part one of this paragraph must be notarized.

Article 96. Peculiarities of deregistration of a non-resident legal entity

1. Tax authorities deregister a non-resident legal entity based on a tax application in the following cases:

1. termination by a non-resident of activities through a permanent establishment;

2. termination of rights to property, shares and (or) participation interests of a non-resident if such a non-resident has no other object of taxation in the Republic of Kazakhstan;

3. termination of the activities of a non-resident through a dependent agent in the Republic of Kazakhstan, which is considered as a permanent establishment of such a non-resident;

4. termination of the activities of a diplomatic mission;

5. closing an account for such a non-resident legal entity registered as a taxpayer for the purpose of opening a current account with a resident bank, provided that such non-resident does not have a current account with resident banks, as well as the absence of information about the opening of a current account within six months from the date of receipt of the notification from the resident bank.

2. The tax authority deregisters a non-resident legal entity on the basis of a tax application, with the exception of:

1. diplomatic mission - on the basis of information from the authorized state body in the field of foreign policy activities on the termination of the activities of such persons;

2. a non-resident legal entity operating through a dependent agent, which is considered as a permanent establishment of a non-resident legal entity in accordance with subparagraph 3) paragraph 1 of Article 226 of this Code - on the basis of a tax application of the dependent agent;

3. a non-resident legal entity that has a current account with a resident bank, based on a notification from the resident bank about the closure of a current account for a non-resident.

Paragraph 2. Features of registration of an individual entrepreneur and a person engaged in private practice

Article 97. Peculiarities of registration and changes in registration information of an individual entrepreneur and a person engaged in private practice

1. Registration of an individual entrepreneur and a person engaged in private practice is carried out on the basis of a notification of the start of activity.

2. An individual who is prohibited by the laws of the Republic of Kazakhstan from carrying out individual entrepreneurship is not subject to registration as an individual entrepreneur.

3. Changes in registration information are made by the tax authority on the basis of a notice of the start of activity of an individual entrepreneur or a person engaged in private practice, submitted no later than ten working days from the date of change in registration data, including data on participants (members) of a joint venture.

Article 98. Peculiarities of deregistration of an individual entrepreneur and a person engaged in private practice

1. Removal of an individual from the registration of an individual entrepreneur or a person engaged in private practice is carried out by the tax authority in the manner prescribed by paragraph 3 of Chapter 5 of this Code and (or) in accordance with the Entrepreneurial Code of the Republic of Kazakhstan.

Deregistration specified in part one of this paragraph is carried out by the tax authority provided there are no unfulfilled tax obligations, except for cases provided for by the Enterprise Code of the Republic of Kazakhstan.

2. An individual has the right to receive from the tax authority on paper or through the tax authority’s information objects confirmation of his deregistration (refusal to deregister) from the registration of an individual entrepreneur or a person engaged in private practice.

Paragraph 3. Registration of value added tax payer

Article 99. General provisions for registering a value added tax payer

1. Registration of a value added tax payer (hereinafter referred to as tax for the purposes of this paragraph) is carried out in the form of:

1. voluntary registration as a tax payer;

2. mandatory registration of a taxpayer;

3. conditional registration of a taxpayer.

2. Mandatory and voluntary registration of a tax payer is carried out in the taxpayer database.

3. The following are not subject to registration as a tax payer:

1. government agency;

2. structural unit of a resident legal entity;

3. a person engaged in private practice;

4. a taxpayer applying a special tax regime;

5. an individual.

4. For the purposes of registering a taxpayer:

1. turnover is determined as the sum of turnover specified in subparagraphs 1) and 2) paragraph 1 of Article 449 of this Code, with increasing as a result from the date established by Article 101 of this Code;

2. maximum turnover threshold - turnover equal to 10,000 times the monthly calculation indicator in force as of January 1 of the corresponding financial year.

5. Registration of a taxpayer is carried out on the basis of a tax application submitted to the tax authority at the location of the taxpayer, from the date of submission of such an application.

6. After registering a tax payer, the manager and (or) the person responsible for settlements with the budget are required to familiarize themselves with the information system of electronic invoices and the procedure for issuing electronic invoices at the tax authorities.

When registering and (or) changing the registration data of a legal entity, as well as changing the head, biometric identification of the head is carried out in the information system of electronic invoices.

7. In cases where the re-registration of a legal entity is declared invalid by a judicial act that has entered into legal force at the request of state bodies, the specified legal entity is not recognized as a taxpayer in the period from the date of such re-registration until the corresponding change is made in the register of numbers.

8. The provisions of this article, with the exception of subparagraph 3) paragraph 1 of this article, do not apply to a foreign company operating through an Internet platform in the territory of the Republic of Kazakhstan (hereinafter for the purposes of this paragraph - a foreign company), subject to conditional registration.

Conditional registration of a foreign company as a taxpayer is carried out in accordance with Article 102 of this Code.

Article 100. Voluntary registration of a tax payer

Taxpayers not specified in clause 3 of Article 99 and Article 102 of this Code have the right to voluntary registration to register the taxpayer until the maximum turnover threshold is reached.

Article 101. Mandatory registration of a tax payer

1. Taxpayers whose turnover exceeds the maximum turnover threshold during a calendar year, as well as in the cases provided for by this article, are subject to mandatory registration as a taxpayer.

2. Turnover is determined:

1. from the date of state (record) registration with the registration authority - by a newly created legal entity - resident, structural unit through which a non-resident carries out activities in the Republic of Kazakhstan;

2. from the date of registration of an individual entrepreneur - by an individual who has again registered with the tax authorities as an individual entrepreneur;

3. from the date of transition to the generally established taxation procedure - by a taxpayer who applied a special tax regime;

4. from January 1 of the current calendar year - by another taxpayer.

3. A tax application is submitted when the turnover threshold is exceeded, but no later than five working days from the day the turnover threshold is exceeded.

4. In the event of a transaction exceeding the maximum turnover threshold, the taxpayer submits a tax application before the turnover of such a transaction is completed.

5. The trustee submits a tax application:

1. if the founder under a trust management agreement (or the beneficiary in other cases of trust management) is a tax payer - in person no later than five working days from the date of conclusion of such an agreement (other document);

2. in other cases, the mandatory appointment of such a founder or beneficiary, as well as a trustee, is carried out in accordance with the provisions of this article.

6. Turnover exceeding the maximum turnover threshold and committed in the period before the date of registration of the taxpayer is recognized as taxable turnover for the period of non-registration for bringing to liability established by the laws of the Republic of Kazakhstan.

Article 102. Conditional registration of a tax payer

1. Conditional registration of a tax payer is carried out in the manner determined by the authorized body (hereinafter referred to as the procedure for conditional registration), by forming a register of foreign companies - tax payers.

The tax authority includes data on the foreign company in the register of foreign companies - tax payers according to the list determined by the procedure for carrying out conditional registration.

Information about foreign companies - tax payers, included in the register of foreign companies - tax payers, is posted on the Internet resource of the authorized body in accordance with the procedure for carrying out conditional registration.

2. For conditional registration of a taxpayer, a foreign company submits to the tax authority a letter of confirmation of registration of a taxpayer (hereinafter referred to as the confirmation letter) indicating the data to be included in the register of foreign companies - taxpayers.

3. The confirmation letter is submitted by the foreign company to the tax authority no later than one month from the date of the first payment by the buyer of goods and (or) services.

A foreign company is obliged to notify the tax authority of changes and (or) additions to data to be included in the register of foreign companies - tax payers, no later than ten business days following the day of making changes and (or) additions to the data.

4. A foreign company is recognized as a tax payer from the date of the first payment by the buyer of goods and (or) services.

Article 103. Deregistration of a tax payer

1. A tax payer is removed from the registration register as a tax payer when:

1. transition from the generally established taxation procedure to a special tax regime;

2. termination of activity or liquidation of the taxpayer.

When transitioning from the generally established taxation procedure to a special tax regime, the taxpayer, simultaneously with the notification of the applied taxation regime provided for by the legislation of the Republic of Kazakhstan on permits and notifications, submits liquidation tax reporting to the tax authority.

2. Deregistration of a tax payer is carried out in the following cases:

1. termination of activity or liquidation of the taxpayer, with the exception of termination of activity or liquidation due to bankruptcy, - from the date of submission of the application (tax application) for termination of activity to the relevant registration authority;

2. termination of activity or liquidation of the taxpayer due to bankruptcy - from the date of deregistration of an individual entrepreneur or exclusion of a legal entity from the register of numbers;

3. termination of activity or liquidation of the taxpayer due to the recognition of the registration of an individual entrepreneur or legal entity as invalid by a judicial act that has entered into legal force - from the date of registration of the taxpayer;

4. reorganization of legal entities through merger, accession - from the date of submission of liquidation tax reporting and the transfer act;

5. reorganization of a legal entity through division - from the date of submission of liquidation tax reporting and the division act;

6. death of an individual who was registered as an individual entrepreneur - from the date of exclusion from the taxpayer database;

7. transition from the generally established taxation procedure to a special tax regime - from the date of commencement of application of the special tax regime.

3. The provisions of this article do not apply to taxpayers who are subject to conditional registration as a taxpayer.

Paragraph 4. Registration of a taxpayer carrying out certain types of activities

Article 104. Registration of a taxpayer carrying out certain types of activities

1. Taxpayers carrying out the following types of activities are subject to registration as a taxpayer carrying out certain types of activities:

1. production of gasoline (except for aviation), diesel fuel, gasohol, benzanol, nefras, mixtures of light hydrocarbons, environmental fuel;

2. wholesale and (or) retail sales of gasoline (except for aviation), diesel fuel, gasohol, benzanol, nefras, mixtures of light hydrocarbons, environmental fuel;

3. production of ethyl alcohol and (or) alcoholic products;

4. wholesale and (or) retail sale of alcoholic products;

5. production and (or) wholesale sale of tobacco products;

6. gambling business;

7. production, assembly (assembly) of excisable goods provided for in subparagraph 6) of part one of Article 536 of this Code, with the exception of the import of excisable goods for which payment has been made in accordance with the customs legislation of the Republic of Kazakhstan, also in the presence of an agreement on industrial assembly;

8. electronic trade in goods.

2. Registration of a taxpayer carrying out certain types of activities is carried out by the tax authorities at the location of the objects of taxation and (or) objects related to taxation used in carrying out certain types of activities.

For the purposes of subparagraphs 1) – 5) paragraph 1 of this article, tax-related objects mean the production facility of a petroleum products manufacturer, petroleum products base, reservoir, gas station, volumes of oil and (or) gas condensate and output of petroleum products specified in the oil and (or) gas condensate refining agreement or annex (specification) to the agreement with the petroleum products manufacturer (for oil suppliers), stationary and (or) warehouse premises that are used to carry out the types of activities specified in subparagraphs 1) – 5) paragraph 1 of this article.

3. Registration of a taxpayer carrying out certain types of activities subject to licensing, subject to the availability of an appropriate license, is carried out for a period not exceeding the validity period of the license.

4. Registration of a taxpayer carrying out certain types of activities specified in subparagraphs 1), 2) and 5) (except for the production of tobacco products), 6) – 8) of paragraph 1 of this article, is carried out on the basis of a notification of the start or termination of activities in the manner determined by the legislation of the Republic of Kazakhstan on permits and notifications (hereinafter for the purposes of this paragraph - notification of the start or termination of activities).

5. A notice of the start or termination of an activity with documents established in the procedure for forming a taxpayer base, determined by the authorized body, is submitted to the tax authority no later than three working days before the start of a particular type of activity.

6. If the taxpayer has several taxable objects and tax-related objects used in carrying out the types of activities specified in subparagraphs 1) – 5) of paragraph 1 of this article, registration of each taxable object and tax-related object is carried out separately.

7. If a taxpayer has several gambling establishments, registration is carried out for each gambling establishment separately.

The use and presence on the territory of a gambling establishment of taxable objects and objects related to taxation that are not registered with the tax authorities is prohibited.

Article 105. Deregistration of a taxpayer carrying out certain types of activities

1. A taxpayer is subject to deregistration by the tax authority as a taxpayer carrying out certain types of activities that are not subject to licensing, on the basis of a notice of the beginning or termination of activities in the following cases:

1. termination of the activities specified in clause 1 of Article 104 of this Code;

2. deregistration of all taxable objects and tax-related objects specified in the registration data.

2. The deregistration of a taxpayer carrying out certain types of activities subject to licensing is carried out by the tax authority on the basis of information from the state electronic register of permits and notices of license termination.

3. Removal of a taxpayer from the registration register of a taxpayer carrying out certain types of activities is carried out on the basis of a decision of the tax authority in the following cases:

1. termination of the agreement of a taxpayer carrying out the types of activities specified in subparagraphs 1), 2) and 5) paragraph 1 of Article 104 of this Code:

lease of a production facility of a petroleum products manufacturer;

rental of petroleum products depot (reservoir), gas station;

instructions with the owner of a gas station, according to which the owner of the gas station (attorney), under an agency agreement, carries out retail sales of gasoline (except for aviation) and (or) diesel fuel on behalf of and on behalf of the applicant (principal);

oil refining supplier of oil with a manufacturer of petroleum products;

renting a warehouse for the wholesale sale of tobacco products;

2. the absence of a taxpayer carrying out the type of activity specified in subparagraph 4) of paragraph 1 of Article 104 of this Code at the address specified in the license;

3. failure to submit a declaration and (or) excise tax calculation by a taxpayer carrying out the types of activities specified in subparagraphs 1), 2), 3), 5) and 7) paragraph 1 of Article 104 of this Code, within a three-month period from the day following the deadline for their submission established by this Code.

Paragraph 5. Monitoring compliance with tax registration requirements

Article 106. Monitoring compliance with tax registration requirements

Monitoring compliance with tax registration requirements - collection and analysis of information about the activities of the taxpayer available to the tax authority, and other information from authorized government bodies, banking organizations in order to monitor compliance with the requirements of this Code in terms of compliance with the provisions on tax registration.

Article 107. Procedure for monitoring compliance with tax registration

1. If, based on the results of the study and analysis of information about the taxpayer, signs of violation of the requirements of this Code are established, the taxpayer is provided with a notice of registration with the tax authority (hereinafter, for the purposes of this article, the notice).

When submitting a notification to a foreign company operating through an Internet platform in the Republic of Kazakhstan, the tax authority in any way not prohibited by the laws of the Republic of Kazakhstan notifies the population of the Republic of Kazakhstan about the consequences of failure by such a company to comply with the notification.

2. The taxpayer in the case of:

1. agrees with the notification and fulfills the tax registration requirement specified in the notification;

2. disagreement with the notification provides an explanation with the rationale for such disagreement (hereinafter for the purposes of this article - explanation).

3. The explanation is presented in any form and must contain:

1. identification data of the taxpayer and the tax authority that sent the notification;

2. number and date of notification;

3. justification for disagreement with the notification.

The taxpayer has the right to attach copies of documents confirming its justification.

When executing a notification by submitting an explanation, the requirement for documents not related to the violations specified in the notification is not allowed.

4. The notification is considered unfulfilled if the explanation provided does not contain a justification and (or) the justification is not supported by documents.

5. The tax authority, within twenty working days following the day of receipt of the explanation, in the case specified in clause 4 of this article, makes a decision to recognize the notice as unfulfilled.

The decision to recognize the notice as unfulfilled (hereinafter referred to as the decision for the purposes of this article) is presented to the taxpayer within two business days following the day of such decision.

6. Based on a notification recognized as unfulfilled, a tax audit of the taxpayer is carried out, with the exception of a foreign company operating through an Internet platform in the Republic of Kazakhstan.

7. If the tax authority fails to comply with the notification within the period established by this Code:

1. by a taxpayer, with the exception of a foreign company operating through an Internet platform in the Republic of Kazakhstan, makes a decision to suspend debit transactions on the taxpayer’s bank accounts within one business day following the day of expiration of the notice;

2. a foreign company operating through an Internet platform in the Republic of Kazakhstan – makes a decision to restrict access to Internet resources and (or) the Internet platform of such a company within one business day following the day of expiration of the notice.

The security methods provided for in part one of this paragraph, unless otherwise established by this part, are applied in the manner and within the time limits established by paragraph 4 of Chapter 5 of this Code.

Paragraph 6. Register of inactive taxpayers. Forced termination of a taxpayer's activities

Article 108. Register of inactive taxpayers

1. The tax authority maintains a register of inactive taxpayers.

A taxpayer who does not independently submit tax reports within twelve months after the submission of the last tax reports is included in the register of inactive taxpayers.

The provisions of this article apply to a resident legal entity, a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment or structural unit, an individual entrepreneur, with the exception of taxpayers who have suspended the submission of tax reports in accordance with this Code.

2. The tax authority annually, no later than April 30, makes a decision to include the taxpayer in the register of inactive taxpayers.

The register of inactive taxpayers is posted on the Internet resource of the authorized body no later than the date of such decision.

3. The taxpayer is excluded from the register of inactive taxpayers upon submission of additional tax reporting for the tax period, for which the tax reporting is automatically recognized as submitted with zero indicators.

The decision of the tax authority to exclude inactive taxpayers from the register is made by the tax authority no later than three working days following the day of submission of additional tax reporting.

The updated register of inactive taxpayers is posted on the Internet resource of the authorized body no later than the date the tax authority makes a decision to exclude the taxpayer from the register of inactive taxpayers.

4. In case of exclusion of a taxpayer from the register of numbers or deregistration of an individual entrepreneur, such taxpayers are simultaneously excluded from the register of inactive taxpayers.

Article 109. Forced termination of a taxpayer’s activities

1. A taxpayer included in the register of inactive taxpayers and who meets the following conditions simultaneously during the limitation period is subject to forced termination of activities:

1. who did not independently submit tax reports;

2. did not carry out export-import operations;

3. who did not make payments and (or) transfer money through bank accounts;

4. not registered as a payer of value added tax;

5. who is not the manager and (or) founder of another legal entity or a participant in a joint venture;

6. who has not suspended the submission of tax reporting;

7. who does not have the right of ownership of objects subject to taxes on property, vehicles, land tax, with the exception of objects subject to the specified taxes on individuals;

8. has no debt on social payments;

9. who does not have arrears on taxes and payments to the budget, customs payments and taxes in the amount of more than 6 times the monthly calculation index valid as of January 1 of the corresponding financial year.

The provisions of part one of this paragraph do not apply to the taxpayer:

1. subject to tax monitoring;

2. carrying out activities in accordance with a subsoil use contract;

3. having an unfulfilled or executed by providing an explanation notice of the elimination of violations based on the results of desk control, tax audits - if there are such violations;

4. in respect of whom measures (arrests, restrictions) were applied by bailiffs and (or) other authorized bodies;

5. is or was a party to a foreign exchange agreement for export or import, for which exchange control procedures have not been completed for the purposes of repatriation of national and (or) foreign currency;

6. who made payments and (or) transfers of money to bank accounts during the limitation period.

The period taken into account when a taxpayer is included in the register of inactive taxpayers is included in the period considered for forced termination of activities.

2. Termination of the activities of a taxpayer forcibly is carried out by the tax authority on the basis of a judicial act that has entered into legal force in accordance with the requirements of the laws of the Republic of Kazakhstan.

A taxpayer whose activities have been forcibly terminated, on the basis of a judicial act that has entered into legal force, is removed from the registration records of the tax authority in accordance with the tax registration procedure.

Chapter 8. USE OF CASH CONTROL MACHINES

Article 110. General provisions for the use of a cash register

1. On the territory of the Republic of Kazakhstan, cash payments are made with the mandatory use of a cash register with the function of recording and (or) transmitting data, the models of which are included in the register of cash registers, unless otherwise established by this article.

2. The following are exempt from using a cash register:

1. an individual;

2. a private bailiff, lawyer and professional mediator;

3. a person in terms of providing services to the population for transportation in public urban transport with the issuance of tickets.

The form of tickets for public urban transport is approved by the authorized state body implementing state policy in the field of transport, in agreement with the authorized body;

4. National Bank;

5. second-tier bank;

6. religious association;

7. National postal operator, with the exception of cash payments carried out in places where there is no public telecommunications network;

8. a person making payments through a special mobile application.

3. A taxpayer whose activities are located in places where there is no public telecommunications network uses cash registers without data transmission when making cash payments.

4. Vending machines and payment terminals for services that carry out cash settlements during trade operations or the provision of services using cash must be equipped with a cash register with the function of recording and (or) data transmission.

Article 111. Use of a cash register

1. When using a cash register, the following requirements apply:

1. the cash register is registered with the tax authority before the start of activities related to cash payments;

2. a cash register receipt or sales receipt is issued for the amount paid for goods sold, work performed, service rendered;

3. access for tax authorities to the cash register is ensured.

2. The use of a cash register involves:

1. inclusion of a cash register model in the register of cash registers;

2. registration of the cash register with the tax authority;

3. compliance with the requirements for the contents of a cash register receipt;

4. changing the information in the registration card of the cash register;

5. deregistration of the cash register with the tax authority;

6. reception, storage of information from cash registers with the function of recording and (or) transmission of data on cash payments made when selling goods, performing work, providing services, as well as their transfer to the tax authorities.

The procedure for using a cash register and the list of requirements for the contents of a cash register receipt are established by the authorized body.

3. Technically serviceable cash register machines must be registered with the tax authorities at the place of use.

Registration, change of information on the registration card of a cash register and deregistration of a cash register are carried out by the tax authority on one of the following grounds:

1. information from the fiscal data operator - on a cash register with the function of recording and (or) transmitting data;

2. a tax application for registering a cash register with the tax authority - for a cash register without a data transfer function.

4. Removal of a cash register from registration with the tax authority is carried out in the following cases:

1. termination of activities related to monetary payments made during trade operations, performance of work, provision of services;

2. liquidation, reorganization and termination of the activities of the taxpayer;

3. impossibility of further use due to a technical malfunction of the cash register;

4. exclusion of a cash register from the register of cash registers;

5. replacing a technically sound model of a cash register with a new model of a cash register;

6. theft, loss of a cash register if there is a copy of the statement of theft to the internal affairs bodies and (or) a copy of the announcement of the loss published in periodicals distributed throughout the territory of the Republic of Kazakhstan.

5. The authorized body, in agreement with the authorized body in the field of informatization, establishes:

1. qualification requirements for a potential fiscal data operator;

2. the procedure for inclusion in the list and exclusion from the list of the fiscal data operator;

3. list of fiscal data operators.

6. The authorized body, in agreement with the authorized body in the field of informatization and the National Bank, establishes:

1. requirements for a three-component integrated system and its accounting;

2. the procedure for its installation and use.

Chapter 9. TAX FORMS

Article 112. Tax forms

1. The taxpayer (tax agent), in order to fulfill tax obligations, prepares and submits tax forms to the tax authority.

Tax forms include:

1. tax application;

2. tax reporting.

In cases and in the manner determined by the legislation of the Republic of Kazakhstan, the taxpayer (tax agent) submits to the tax authority a notification provided for by the legislation of the Republic of Kazakhstan on permits and notifications.

2. Tax forms are drawn up in Kazakh or Russian and submitted on paper or in the form of an electronic document.

Tax forms are certified by a seal in cases established by the legislation of the Republic of Kazakhstan.

3. Tax forms are retained for the duration of the statute of limitations.

When reorganizing a taxpayer (tax agent), operator - a legal entity, the obligation to store tax forms for the reorganized entity is assigned to its legal successor.

Article 113. Tax application

1. Tax application is a document of a taxpayer (tax agent) submitted to the tax authority for the purpose of exercising his rights and fulfilling his obligations in cases established by this Code.

2. Tax application forms are approved by the authorized body.

Article 114. Tax reporting, types of tax reporting

1. Tax reporting is a document of the taxpayer (tax agent), which contains information about the taxpayer (tax agent), objects of taxation and (or) objects related to taxation, assets and liabilities, income and property, as well as the calculation of tax obligations and social payments.

2. Tax reporting includes declarations, including statements on the import of goods and payment of indirect taxes, as well as calculations by types of taxes, payments to the budget, and social payments.

The declaration consists of the declaration itself and appendices, the calculation consists of the calculation itself and appendices.

3. Unless otherwise provided by clause 5 of Article 422 of this Code, tax reporting, with the exception of statements on the import of goods and payment of indirect taxes, is divided into the following types:

1. initial - tax reporting submitted for the tax period in which the tax registration of the taxpayer (tax agent) was made, the tax obligation for certain types of taxes and payments to the budget, as well as a social obligation, first arose;

2. regular – tax reporting submitted for subsequent tax periods after the submission of the initial tax reporting;

3. additional – tax reporting submitted when changes and (or) additions are made to previously submitted tax reporting;

4. upon notification - tax reporting submitted for the tax period for which the tax authority sent a decision in the form of a notification.

Upon notification, initial or additional tax returns may be submitted;

5. liquidation - tax reporting submitted upon termination of activity, liquidation or reorganization of a taxpayer (tax agent), as well as upon deregistration of a value added tax payer.

4. No submission required:

1. tax reporting – by individuals applying a special tax regime for the self-employed;

2. tax reporting, with the exception of tax reporting that provides for the reflection of payments that are not income and (or) related to income not subject to taxation - in the absence of an object of taxation and (or) an object related to taxation;

3. appendices to declarations and (or) calculations - in the absence of data to be reflected in appendices to declarations and (or) calculations.

5. It is prohibited to present:

1. tax reporting by an individual entrepreneur or legal entity whose registration was declared invalid on the basis of a judicial act that has entered into legal force;

2. additional tax reporting in terms of reflecting amounts for transactions with a liquidated or discontinued taxpayer, leading to a decrease in tax liabilities for corporate income tax and (or) value added tax.

Article 115. Basic provisions for the submission of tax reporting

1. Submission of tax reporting provides for:

1. presentation by the taxpayer (tax agent);

2. acceptance by the tax authority;

3. making changes and additions by the taxpayer (tax agent);

4. suspension, renewal of submission by the taxpayer (tax agent).

2. The taxpayer (tax agent), after tax registration, indicates in the web application the tax reporting forms to be submitted.

In the event of a change in the types of activities that require the provision of other forms of tax reporting, the taxpayer (tax agent), before the deadline for submitting tax reporting, indicates in the web application the tax reporting forms to be submitted.

A taxpayer (tax agent) has the right to recognize a structural unit of a legal entity as an independent payer of taxes and payments to the budget, with the exception of corporate income tax and value added tax.

To recognize a structural unit as an independent payer of taxes and payments to the budget, the taxpayer (tax agent) is obliged to notify the tax authority electronically and indicate in the web application the tax reporting forms to be submitted by such a structural unit.

3. Tax reporting is submitted by the taxpayer (tax agent) on paper or in the form of an electronic document.

Tax reporting is submitted in the form of an electronic document via:

1. web applications;

2. tax mobile application;

3. external information systems connected to the information system of the tax authority in accordance with the Law of the Republic of Kazakhstan “On Informatization”.

Tax reporting forms with an explanation of their preparation and the procedure for their submission (hereinafter referred to as the procedure for submitting tax reporting) are established by the authorized body.

Employees of bodies carrying out operational investigative activities in accordance with the Law of the Republic of Kazakhstan “On Operational Investigative Activities” submit tax reporting in a special manner.

The special procedure for submitting tax reporting is determined by the authorized body together with special government bodies, military intelligence bodies of the Ministry of Defense of the Republic of Kazakhstan, and law enforcement agencies.

4. A special part of this Code establishes the specifics of preparation and presentation of tax reporting:

for special payments;

on taxes of subsoil users;

participants in monitoring large taxpayers;

when maintaining separate tax records;

when applying a special tax regime.

5. Tax reporting is subject to format and logical control of the completeness and correctness of filling out tax reporting.

Format-logical control is an automated process of checking data reflected in tax reporting for compliance with specified parameters and logical rules for preparing tax reporting, including identifying errors such as incorrect formats, missing values, amounts or inconsistencies.

At the same time, format-logical control of tax reporting submitted by the taxpayer (tax agent):

1. in electronic form, allowing computer processing of information, is carried out when filling out, receiving and (or) processing by the information system of the tax authority;

2. on paper, carried out after entry by a tax authority official into the information system of the tax authority in accordance with the procedure for submitting tax reporting.

A prerequisite for recognition of tax reporting as submitted is the assignment of such tax reporting, based on the results of format and logical control, to the status “Document accepted”.

If, based on the results of format and logical control, tax reporting presented in the form provided for in subparagraph 2) of part three of this paragraph is assigned the status “Document not accepted,” such tax reporting is recognized as not submitted.

6. Upon expiration of the deadline for submitting the initial or regular tax reporting established by this Code, the information system of the tax authority automatically generates the corresponding tax reporting with zero indicators for the given tax period (hereinafter referred to as automatic tax reporting).

The provisions of this paragraph do not apply to the submission of tax reports by individuals for activities not related to the activities of an individual entrepreneur.

The information system of the tax authority does not accept tax reporting for the same tax period for the same type of tax or payment to the budget as generated automatic tax reporting, with the exception of additional tax reporting, as well as tax reporting on paper within the deadline for its submission established by this Code.

After the initial or next tax reporting on paper is entered into the information system of the tax authority and the status “Document Accepted” is assigned, the generated automatic tax reporting for the given tax period is canceled.

7. The taxpayer is obliged to submit additional tax reporting to the automatic tax reporting for the tax period if there is an object of taxation and (or) an object related to taxation that is subject to reflection in such reporting.

8. Tax reporting is not subject to acceptance by the tax authority in the following cases:

1. tax reporting does not comply with the form established by the authorized body;

2. the tax reporting does not indicate or incorrectly indicates the mandatory identification data of the taxpayer (tax agent) and (or) the tax authority and (or) the date of preparation, and (or) the type of tax reporting;

3. tax reporting is not signed and (or) in cases established by the legislation of the Republic of Kazakhstan, not certified by its seal;

4. tax reporting for value added tax was compiled without registers of invoices for purchased and (or) sold goods, works and services during the tax period - in the case of issuing paper invoices due to the lack of a communication network;

5. tax reporting for individual income tax and social tax is compiled without reflecting calculated taxes and social payments on the income of individuals for each individual.

9. Tax reporting, with the exception of statements on the import of goods and payment of indirect taxes, is not subject to withdrawal.

The withdrawal of an application for the import of goods and payment of indirect taxes is carried out in the manner prescribed by Article 532 of this Code.

Article 116. Basic provisions related to the submission of additional tax reporting and tax reporting upon notification

1. Changes and (or) additions to information reflected in previously submitted tax reporting are made by submitting additional tax reporting and (or) tax reporting upon notification.

Reflection of changes and (or) additions to the information provided for in part one of this paragraph is carried out as follows:

1. if the amounts reflected in the tax reporting change, the difference between the actual amount and the amount reflected in the tax reporting is indicated in the corresponding line of the tax reporting;

2. if there is a change in another value not related to the amount reflected in the tax reporting, the new value is indicated in the corresponding line of the tax reporting.

When submitting additional tax reporting and (or) tax reporting upon notification, the amounts of taxes, payments to the budget, social payments are subject to payment without bringing the taxpayer (tax agent) to responsibility established by the laws of the Republic of Kazakhstan.

2. After the submission of liquidation tax reporting by the taxpayer (tax agent), it is permitted to submit tax reporting upon notification.

Liquidation tax reporting submitted by a taxpayer (tax agent) for an unfinished tax period is equal to the next tax reporting for the tax period in the following cases:

1. changes in the decision on termination of activity or liquidation, reorganization through division after completion of the tax audit;

2. changes by an individual entrepreneur to a decision to terminate activities before deregistration;

3. refusal to deregister an individual entrepreneur.

3. Submission of additional tax reporting to tax reporting is not allowed:

1. for the audited tax period - during the period of conducting (taking into account suspension) tax audits on taxes, payments to the budget, social payments specified in the order;

2. for the tax period being appealed - during the period for filing and considering the taxpayer’s (tax agent) complaint about the notification of the results of the tax audit, taking into account the restored deadline for filing a complaint for the types of taxes, payments to the budget, social payments specified in the complaint;

3. which indicates the requirement for a refund of value added tax;

4. for advance payments of corporate income tax payable for the second, third and fourth quarters of the reporting tax period - no later than the last working day of the current tax period;

5. on assets and liabilities - by persons who submitted a declaration on assets and liabilities in accordance with the requirements of the Constitutional Law of the Republic of Kazakhstan “On Elections in the Republic of Kazakhstan”.

Article 117. Basic provisions related to the suspension and resumption of tax reporting

1. A taxpayer (tax agent) has the right:

1. suspend the submission of tax reports;

2. resume the submission of tax reports before the expiration of the suspension period.

The taxpayer must resume the submission of tax reports upon resumption of activity.

The total period of suspension of tax reporting must not exceed the statute of limitations.

During the period from the date of suspension to the date of resumption of submission of tax reports to the value added tax payer, the issuance of electronic invoices is suspended.

If there are taxable objects, the submission of tax reporting by the taxpayer (tax agent) is not suspended.

2. Information on the suspension (or) resumption of the submission of tax reporting is published on the Internet resource of the authorized body no later than the date the tax authority makes the corresponding decision.

Publication on the Internet resource of the authorized body of information about the suspension and (or) resumption of the submission of tax reporting is grounds for failure to submit tax reporting for the period specified in the tax application or appeal of the local executive body.

3. Refusal to suspend the submission of tax reporting by a taxpayer (tax agent) is accepted in the following cases:

1. the presence of tax debt, debt on social payments;

2. if the taxpayer is included in the register of inactive taxpayers;

3. the presence of unfulfilled notifications from the tax authority.

4. The tax authority recognizes the submission of tax reporting as resumed in the event of:

1. submission by the taxpayer (tax agent) of tax reporting from the date of submission of tax reporting;

2. detection of the fact that the taxpayer (tax agent) has resumed activities during the period of suspension or from the date of resumption of activities.

For the purposes of this article, the resumption of activity is the beginning of activities carried out by a taxpayer (tax agent), leading to the emergence of a tax obligation for the calculation and payment of taxes, payments to the budget and social obligations.

Chapter 10. ACCOUNTING FOR THE FULFILLMENT OF TAX OBLIGATIONS AND SOCIAL OBLIGATIONS

Article 118. General provisions for accounting for the fulfillment of tax obligations and social obligations

1. The tax authority maintains a personal account in accordance with this chapter and the procedure for maintaining a personal account. The personal account is maintained in national currency, as well as in kind, when the tax legislation of the Republic of Kazakhstan directly provides for the fulfillment of the tax obligation to pay in kind.

2. Maintaining a personal account provides for:

1. accounting for calculated, accrued, paid amounts of taxes and payments to the budget, social payments, penalties and fines, including reconciliation of calculations for taxes, payments to the budget and social payments, provision of information on the absence (presence) of debt and an extract from the taxpayer’s personal account on the status of settlements with the budget for all or certain types of taxes, payments to the budget, social payments, penalties, fines;

2. offset of the overpaid (erroneously) paid amount of tax, payment to the budget, penalties and fines;

3. refund of overpaid (erroneously) paid amount of tax, payment to the budget, penalties and fines;

4. write-off of taxes, payments to the budget, penalties and fines;

5. formation of settlement balances;

6. actions related to the personal account.

3. The provisions of this chapter apply to fines imposed for the commission of administrative offenses, the proceedings for which are within the competence of the tax authority in accordance with the Code of the Republic of Kazakhstan on administrative offenses.

Article 119. Determination of calculated, accrued, paid amounts of tax, payment to the budget and social payment

1. The calculated amount of tax, payment to the budget and social payment is the amount determined:

1. a taxpayer (tax agent) in tax reporting;

2. by the tax authority on the basis of information from authorized state bodies when calculating the amounts of tax on vehicles and tax on property of individuals;

3. by the tax authority when calculating the amounts of advance payments for corporate income tax for the 1st quarter of the reporting tax period;

4. authorized state bodies on the grounds provided for by this Code.

2. The accrued amount of tax, payment to the budget and social payment is:

1. the amount determined by the tax authority:

based on the results of a tax audit;

based on the results of consideration of the taxpayer’s (tax agent’s) complaint against the notification of the results of a tax audit;

based on information from authorized state bodies;

2. the amount determined by authorized state bodies within the competence established by this Code.

3. The calculated and accrued amount of tax, payment to the budget and social payment is the result of calculating the amount of tax, payment to the budget and social payment, taking into account the adjustments, benefits, deductions or reductions provided for by this Code.

4. The paid amount of tax, payment to the budget is:

1. the amount of tax paid by the taxpayer (tax agent), payment to the budget, including offset against payment of this tax, payment to the budget;

2. the amount collected by the tax authority or bailiff to pay off the tax debt.

The amount of tax or payment to the budget paid for a certain period of time is calculated minus the amount of tax or payment to the budget credited and returned to the taxpayer (tax agent) for such a period of time.

5. The paid amount of social payment is:

1. the amount of social payment paid by the taxpayer (tax agent);

2. the amount collected by the tax authority.

The amount of social payment paid for a certain period of time is calculated minus the amount of social payment returned to the taxpayer (tax agent) for such a period of time.

6. When conducting a tax and (or) customs audit, penalties are accrued until the day the audit is completed.

After the accrued (calculated) amounts specified in the notification of the results of the tax audit are reflected in the personal account, penalties for the taxpayer (tax agent) are accrued in the personal account from the date of completion of the tax and (or) customs audit, including the day of payment.

Paragraph 1. Credit and refund of tax, payment to the budget, penalties and fines

Article 120. The concept of overpaid tax, payment to the budget or penalties, fine

1. The overpaid amount of tax, payment to the budget or penalties is the positive difference between the amount paid to the budget and the calculated, accrued amounts for a given type of tax, payment to the budget, penalties, as well as amounts offset against the payment of another tax, payment to the budget, penalties and returned to the taxpayer, on the date of offset and (or) refund.

The provision of part one of this paragraph does not apply when determining overpaid amounts for taxes and payments to the budget provided for by clauses 2, 3 and 4 of this article.

2. The overpaid amount of value added tax is the positive difference between the amount paid (received) to the budget and the calculated, accrued amount of value added tax for the tax period, as well as the amounts offset against payment of another tax, payment to the budget, penalties and returned to the taxpayer, taking into account calculations for value added tax for previous tax periods.

3. The following are recognized as overpaid amounts of taxes or payments to the budget listed in this paragraph:

1. upon confirmation by the relevant authorized state body through an electronic database and (or) on paper of the fact of the taxpayer’s failure to perform actions (including as a result of his refusal to perform actions before submitting the relevant documents), for the implementation of which payment of payments is required, - the amount paid:

registration fee;

fee for issuing licenses to engage in certain types of activities;

fee for issuing permission to use the radio frequency spectrum;

fee for issuing a document confirming the residence of a foreigner or stateless person who is an investment resident of the AIFC;

state duty;

forest use fees;

2. if a foreigner or stateless person who is an investment resident of the AIFC is refused to issue a document confirming residence, the amount of the fee paid for issuing the specified document;

3. upon termination of the taxpayer’s activities in the production of excisable goods subject to marking with registration and control stamps, and the return of previously received such stamps to the tax authority under the acceptance certificate - the paid amount of excise taxes for such goods;

4. if an auction for granting the right to subsoil use is declared invalid due to a violation of the rules for its conduct established by the legislation of the Republic of Kazakhstan on subsoil and subsoil use, which influenced the determination of the winner of the auction - the paid amount of the subscription bonus;

5. the amount of income tax subject to refund to a non-resident taxpayer applying the provisions of an international treaty ratified by the Republic of Kazakhstan - the amount of income tax paid or transferred.

4. For the purposes of refund, the overpaid amount is recognized as:

1. the paid amount of an unlawfully imposed fine for offenses in the field of taxation, the legislation of the Republic of Kazakhstan on social protection, on compulsory social health insurance - when the fine is canceled or the amount of the fine is reduced;

2. the amount of the fine paid in excess - when paying the fine for the purpose of executing a decision to impose an administrative penalty;

3. the amount of tax, payment to the budget, penalties and fines paid - if the results of an electronic auction held by an organization charged with the sale of restricted (pledged) property are canceled by a judicial act that has entered into legal force;

4. paid amount of state duty:

when the case is concluded by a settlement agreement between the parties, an agreement to resolve a dispute (conflict) through mediation, or an agreement to resolve a dispute through a participatory procedure:

in the courts of first and appellate instances - in full;

in a cassation court - in the amount of 50 percent of the amount paid when filing a cassation appeal to review a judicial act in cassation;

5. paid amount of state duty in full if:

transferring the case to arbitration;

return of a claim or other application (complaint) or refusal to accept it (her), as well as refusal of notaries or authorized persons to perform notarial acts;

termination of proceedings in the case or leaving the claim without consideration, if the case is not subject to consideration in court, and also if the plaintiff has not followed the procedure for preliminary dispute resolution established for this category of cases or the claim is filed by an incompetent person;

refusal of persons who have paid the state fee to perform a legally significant action or obtain a document before contacting the body performing this legally significant action;

return of a cassation appeal for review of a judicial act in cassation procedure;

the occurrence of other cases established by the laws of the Republic of Kazakhstan;

6. overpaid amount of state duty when depositing an amount towards payment of state duty in a larger amount than required by this Code, except for cases where the plaintiff reduces his claims when filing a claim and other statements (complaints) to the court.

Article 121. Excessively paid and paid amounts of tax, payment to the budget and penalties that are not subject to offset and (or) refund

1. An overpaid amount of tax, payment to the budget, or penalties shall not be offset against the tax debt of another taxpayer, with the exception of offset between a legal entity and its structural unit.

2. The paid amount of state duty is not subject to:

1. test;

2. return if:

the plaintiff's refusal of the claim;

the plaintiff reduces his claims;

cancellation of the court order.

3. Not subject to offset and return, except for the cases provided for in paragraphs 3 and 4 of Article 120 of this Code:

1. the paid amount of the fee for the passage of vehicles through the territory of the Republic of Kazakhstan;

2. the amount of consular fee paid;

3. paid amount of the signing bonus;

4. the overpaid amount of payment for the use of land plots for the provision by the state of a subsoil plot in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use on the basis of a license for exploration or production of solid minerals;

5. the amount of fees paid for the use of wildlife;

6. the amount of the fee paid for issuing a document confirming the residence of a foreigner or stateless person who is an investment resident of the AIFC;

7. the overpaid amount of excise taxes for excisable goods subject to marking with registration and control stamps;

8. the amount of forest use fees paid;

9. the amount of registration fee paid;

10. the amount of the fee paid for issuing licenses to engage in certain types of activities;

11. the amount of state duty paid.

4. Excessively paid amounts of tax, fees for the use of land plots, use of water resources of surface water bodies, and negative impacts on the environment during the period:

1. suspension of the submission of tax reporting on such taxes and fees until the date of its submission;

2. conducting a tax audit until completion.

5. The excess of the amount of value added tax attributable to offset over the amount of accrued tax established by the declaration is not subject to offset against the payment of value added tax provided for by the decision to grant a deferment (installment plan) for the payment of taxes and (or) fees.

6. The overpaid amount of tax, payment to the budget, penalties after the expiration of the limitation period is not subject to offset and refund.

An overpaid amount of tax, payment to the budget, or penalties for which the statute of limitations has expired is subject to write-off based on a decision of the tax authority.

7. The amount of value added tax paid by a foreign company operating through an Internet platform on the territory of the Republic of Kazakhstan is non-refundable.

Article 122. Basic provisions of the procedure for offset and return of overpaid and (or) overpaid amounts of tax, payment to the budget, penalties and fines

1. The offset of the paid and (or) overpaid amount of tax, payment to the budget (except for taxes and payments to the budget that are not subject to offset) and penalties is carried out by the tax authority in national currency:

1. without a tax application from the taxpayer;

2. based on the tax application of the taxpayer.

2. The offset of the overpaid amount of tax, payment to the budget and penalties is carried out without a tax application from the taxpayer in the following sequence into account:

1. payment of calculated, accrued amounts of taxes and payments to the budget, for which an overpaid amount has arisen and the payment deadline for which has arrived;

2. repayment of arrears:

by type of tax, payment to the budget for which the overpaid amount was generated;

for other types of taxes, payments to the budget;

3. repayment of penalties on taxes, payments to the budget in the sequence provided for in subparagraph 2) of this paragraph;

4. repayment of fines on taxes, payments to the budget in the sequence provided for in subparagraph 2) of this paragraph.

3. The offset of the overpaid amount of tax, payment to the budget and penalties on the tax application of the taxpayer is made against:

1. upcoming payments for the relevant type of tax and (or) payment to the budget specified in such a statement, if the taxpayer and (or) structural unit of such a taxpayer have no tax debt;

2. repayment of tax debt for the relevant type of tax and (or) payment to the budget specified in such a statement:

structural unit of such a taxpayer;

legal entity - if the taxpayer is a structural unit of such a legal entity.

4. Refund of paid and (or) overpaid amount of tax, payment to the budget (except for taxes and payments to the budget that are not subject to refund), penalties and fines is made by the tax authority on the basis of the tax application of the taxpayer, by transfer to the bank account of the taxpayer specified in such application.

For the purposes of this Code, the return of an overpaid and (or) paid amount of tax, payment to the budget, penalties and fines, the amount of excess value added tax by the tax authority means the submission by the tax authority of the corresponding payment order in accordance with the Budget Code of the Republic of Kazakhstan.

Refunds of taxes, payments to the budget, penalties and fines paid, including overpaid amounts, are made by the tax authority if the taxpayer and its structural unit have no tax debt.

If there is a tax debt, the refund is made after the offset of the amount of overpaid tax, payment to the budget and penalties is carried out in accordance with subparagraph 2) of paragraph 3 of this article.

In the case specified in part two of this paragraph, the balance of the amount of overpaid tax, payment to the budget, penalties and fines after offset is subject to refund.

5. Excessively (erroneously) paid amount of tax, payment to the budget, penalties, except for the state duty, is subject to offset and (or) refund in the amount of amounts paid during:

current year;

previous calendar years within the limitation period, starting from the calendar year following the calendar year in which such amounts were paid.

The overpaid amount of state duty is subject to refund upon submission of documents for return within three years from the date of payment of such amount of state duty to the budget.

6. The accrued amount of penalties in case of violation by the tax authority of the deadline for the offset and (or) return of paid and (or) overpaid amounts of tax, payment to the budget according to the tax application of the taxpayer is subject to transfer on the day of the offset and (or) return of the overpaid amount of tax, payment to the budget, penalties from budget revenues according to the corresponding budget classification code.

Article 123. Definition and main provisions of the procedure for offset and return of erroneously paid amounts of tax, payment to the budget, penalties

1. An erroneously paid amount of tax, payment to the budget, or penalties is the amount in the transfer of which any of the following errors were made:

1. in the payment document:

The taxpayer or tax authority identification number is incorrectly specified;

the text purpose of the payment does not correspond to the payment purpose code and (or) the budget income classification code;

2. erroneous execution by a banking organization of a taxpayer’s payment document;

3. the payment was made by a taxpayer who is not registered or is not a payer for this type of tax or payment to the budget, penalties.

2. When confirming the presence of one of the errors specified in this article, the tax authority:

1. offsets the erroneously paid amount to the appropriate budget classification code and (or) to the appropriate tax authority;

2. makes a refund to the taxpayer’s bank account.

3. Upon confirmation of the fact that a banking organization erroneously executed a taxpayer’s payment document, which led to the repeated transfer of the amount of tax, payment to the budget, or penalties under the same payment document, the tax authority, at the request of the banking organization, returns the erroneously paid amount:

1. to the taxpayer’s bank account – in case of debiting money from a bank account or making a non-cash payment through an electronic terminal of a banking organization;

2. to a bank account of a banking organization - in case of depositing money into a banking organization in cash or making a payment in cash through the electronic terminal of a banking organization.

4. If the tax authority does not confirm the presence of errors indicated in the tax application of the taxpayer or the application of the banking organization, the taxpayer or banking organization is provided with a corresponding message.

Article 124. Peculiarities of offset against tax liability for the share of the Republic of Kazakhstan for the division of products in kind

1. When maintaining a personal account in kind, the excessively transferred volume of minerals transferred by the subsoil user in kind to fulfill the tax obligation for the share of the Republic of Kazakhstan for the division of production in kind (hereinafter for the purposes of this article - the excessively transferred volume of minerals) is subject to offset, subject to compliance with the requirements of this article.

Excessive transferred volume of minerals is the positive difference between the transferred volume of minerals to satisfy a tax obligation in kind and the volume of minerals subject to transfer to fulfill a tax obligation in kind, as of the offset date.

2. The offset of the excessively transferred volume of minerals is carried out by the tax authority at the place of maintaining the personal account of the subsoil user according to the share of the Republic of Kazakhstan for the division of production based on the personal account information.

3. If there is an unfulfilled tax obligation of the subsoil user on the share of the Republic of Kazakhstan for the division of production in kind, the tax authority, without a tax application, offsets the excessively transferred volume of minerals against the repayment of the unfulfilled tax obligation.

Paragraph 2. Refund of excess value added tax

Article 125. General provisions for the refund of excess value added tax

1. For the purposes of this paragraph, the amount of excess value added tax (hereinafter referred to as tax for the purposes of this paragraph) is recognized as the excess of the amount of tax attributable to offset over the amount of accrued tax, formed according to the declaration with a cumulative total at the end of the reporting tax period.

2. The excess tax amount is subject to refund to the following tax payers:

1. those engaged in the sale of goods, performance of work, provision of services taxed at a zero rate;

2. carrying out activities under a subsoil use contract (with the exception of contracts for exploration and (or) production of common minerals, groundwater and medicinal mud), concluded in the manner determined by the legislation of the Republic of Kazakhstan;

3. purchasing goods, works, services in connection with the construction under a long-term contract of buildings and structures for industrial purposes, put into operation for the first time in the territory of the Republic of Kazakhstan.

3. The amount of excess tax is not refundable:

1. offset against invoices issued by a procurement organization in the agricultural sector;

2. offset against goods, works, services for mineral resources transferred to fulfill a tax obligation in kind (including goods, works, services related to the sale of such mineral resources);

3. established by tax periods for which the taxpayer offset the additional amount of tax.

4. The taxpayer has the right to demand a refund of the amount of excess tax in the next tax return (hereinafter, for the purposes of this paragraph, a demand for a refund) within the limitation period.

5. The grounds for refund of excess tax amount confirmed for refund are:

1. notification of the amount of excess tax confirmed for refund in a simplified manner;

2. tax audit report taking into account the results of the appeal;

3. conclusion to the tax audit report.

After the tax authority submits the documents specified in part one of this paragraph, the taxpayer submits a tax application to the tax authority at its location.

6. The period during which the tax authority returns the amount of excess tax when the taxpayer submits a tax application is established in clause 4 of Article 127, clause 5 Article 128 and clause 9 Article 129 of this Code.

If a tax application is not submitted within the time limit established by part one of this paragraph, the excess tax amount is refunded within ten working days following the day the tax application is submitted.

7. If there is a tax debt, the tax authority, without a tax application, offsets the amount of excess tax against the existing tax debt of the taxpayer, including its structural divisions.

8. The return of confirmed amounts of excess tax (the balance of the excess tax amount after repayment of the tax debt) is made by the tax authority at the choice of the taxpayer according to the tax application of the taxpayer by:

1. transfer to his bank account;

2. offsets for other types of taxes.

9. The amount of excess tax to be refunded must not exceed the amount of excess tax in the personal account on the date the tax authority draws up a payment document for the refund of the amount of excess of such tax.

10. The amount of penalties accrued in favor of the taxpayer in case of violation of the deadline for returning the excess tax amount is subject to transfer to the taxpayer’s bank account on the day the excess tax amount is returned.

In case of insufficient funds in the cash control account provided for by the budget legislation of the Republic of Kazakhstan, penalties for the amount of late return of the excess tax amount are not charged.

11. The amount of excess tax previously returned from the budget, but subsequently not confirmed for refund based on the results of tax control, is subject to payment by the taxpayer to the budget with the accrual of penalties for each day from the date of return from the budget to the date of transfer to the budget.

The amount of penalties paid in connection with the untimely return of the excess tax amount, but subsequently not confirmed for return based on the results of tax control, is also subject to payment by the tax payer to the budget with the accrual of penalties for each day from the date of return from the budget to the date of crediting to the budget.

12. The tax authority when returning the excess tax amount:

1. conducts thematic tax audits;

2. applies tax risk management systems;

3. uses the results of the analytical report “Pyramid by Suppliers”;

4. determines the amount of excess tax to be refunded.

The procedure for returning the excess tax amount is determined by the authorized body.

Article 126. Procedure for returning the amount of excess tax to tax payers who sell goods, perform work, provide services taxed at a zero rate

1. Tax payers who sell goods, perform work, or provide services taxed at a zero rate are subject to a refund:

1. for continuous sales – the amount of excess tax;

2. in case of non-constant sales - part of the amount of tax applied as a credit on goods, works, services used for the purposes of sales turnover, taxed at a zero rate.

2. Regular sales are recognized as the sale of goods, performance of work, provision of services taxed at a zero rate, while simultaneously meeting the following conditions:

1. sales are carried out in three consecutive tax periods;

2. in which the taxable turnover, taxed at a zero rate, for the tax period is at least 70 percent of the total taxable sales turnover.

In this case, such sales in each of the specified tax periods are recognized as permanent sales.

When carrying out international transportation, the amount of excess tax subject to refund is calculated by applying the share of the physical volume of international transportation in the total volume of transportation to the amount of tax offset for the tax period for which the refund request is submitted.

3. Refund of the excess tax amount is made at the choice of the tax payer:

1. in a simplified manner in accordance with Article 127 of this Code;

2. based on the results of a thematic tax audit in accordance with Article 128 of this Code.

When choosing a simplified procedure for returning part of the excess tax amount, the taxpayer has the right to demand a refund of the remaining portion of the excess tax amount based on the results of a thematic tax audit.

4. When returning the amount of excess tax in a simplified manner, the tax authority provides the taxpayer with a notice of the amount of excess tax confirmed for refund in a simplified procedure.

5. When returning the amount of excess tax based on the results of a thematic tax audit, the tax authority provides the taxpayer with:

1. tax audit report indicating the amount of excess tax confirmed for refund;

2. conclusion to the tax audit report in cases provided for by this Code.

Article 127. Simplified procedure for refund of excess tax amount

1. A simplified procedure for returning the amount of excess tax consists of returning the amount of excess tax using a tax risk management system without conducting a tax audit.

2. Tax payers have the right to apply a simplified procedure for returning the excess amount:

1. those who are subject to tax monitoring, and during the calendar year made sales turnover taxed at a zero rate;

2. whose sales turnover, taxed at a zero rate, is at least 50 percent of the total taxable sales turnover for the tax period.

3. The excess tax amount is subject to refund to the taxpayers specified in paragraph 1 of this article, subject to simultaneous compliance with the following conditions:

1. the absence of an unfulfilled notice on the date of submission of the request for return;

2. the presence of an excess tax amount confirmed for refund based on the results of a tax audit within the twelve months preceding the date of submission of the refund request.

4. Refund to the taxpayer of the amount of excess tax in a simplified manner is made within fifteen working days following the day the request for refund is submitted.

Article 128. Procedure for refunding the amount of excess tax based on the results of a thematic tax audit

1. The amount of excess tax that is not returned in a simplified manner to the taxpayer who sells goods, performs work, or provides services taxed at a zero rate is subject to refund based on the results of a thematic tax audit.

2. Thematic tax audit is carried out in accordance with Chapter 15 of this Code.

3. Based on the results of a thematic tax audit, the tax authority draws up a conclusion to the tax audit report upon receipt of a response to the tax authority’s request about the results of the audit carried out in relation to the buyer of processed products by the tax service of a member state of the EAEU.

The conclusion to the tax audit report is drawn up and delivered to the taxpayer no later than five working days from the date of receipt of the response to the request.

4. When returning the amount of excess tax based on the results of a thematic tax audit, the tax authority draws up:

1. a tax audit report confirming the authenticity of the excess tax amount presented for refund, taking into account the results of its appeal (if appealed by the taxpayer);

2. conclusion to the tax audit report in cases provided for by this Code.

5. The amount of excess tax, confirmed for refund based on the results of a thematic tax audit, is subject to refund within fifty-five working days following the day of expiration of the deadline for submitting a tax return indicating the request for refund.

The amount of excess tax based on the conclusion to the tax audit report is subject to refund within ten working days following the day of delivery of the conclusion to the tax audit report.

Article 129. Procedure for returning excess tax to certain categories of taxpayers

1. Certain categories of tax payers who are subject to a refund of excess tax include the following tax payers:

1. carrying out activities within the framework of a subsoil use contract (with the exception of contracts for exploration and (or) production of common minerals, groundwater and medicinal mud), concluded in the manner determined by the legislation of the Republic of Kazakhstan;

2. purchasing goods, works, services in connection with the construction under a long-term contract of buildings and structures for industrial purposes, put into operation for the first time in the territory of the Republic of Kazakhstan.

2. The amount of excess tax is subject to refund in part of the amount of tax offset against goods, works, services purchased:

1. during the period of geological exploration and field development;

2. in connection with the construction of buildings and structures for industrial purposes, put into operation for the first time on the territory of the Republic of Kazakhstan.

The provisions of subparagraph 2) of part one of this paragraph also apply during turnkey construction in accordance with the legislation of the Republic of Kazakhstan.

3. The period of geological exploration and development of a field is understood as the period of time between the date of conclusion of the corresponding subsoil use contract in the manner determined by the legislation of the Republic of Kazakhstan and the date of commencement of export of minerals extracted under the corresponding subsoil use contract, with the exception of common minerals, groundwater and medicinal mud.

4. The construction period means the period of time between the start of construction and the date of commissioning of buildings and structures.

For the purpose of refunding the excess tax amount, the earliest of the following dates is recognized as the start of construction:

1. date of conclusion of the contract (agreement) for construction;

2. date of conclusion of the contract (agreement) for the implementation of design work.

5. Industrial buildings include:

1. industrial buildings and warehouses;

2. transport, communication and communication buildings;

3. non-residential agricultural buildings.

Structures for industrial purposes include structures, except for structures intended for sports and recreational purposes, administrative purposes, parking or parking of cars, as well as cultural and entertainment, hotel, and restaurant purposes.

The assignment of buildings and structures for industrial purposes to the buildings and structures specified in parts one and two of this paragraph is carried out in accordance with the classifier of fixed assets.

6. In order to confirm the authenticity of the excess tax amount, the taxpayer has the right to submit a tax application before the occurrence of the cases provided for in paragraph 7 of this article.

7. The taxpayer submits a request for a refund for tax periods following the tax period:

1. on which the date of commencement of export of minerals extracted under the relevant subsoil use contract falls, with the exception of common minerals, groundwater and medicinal mud, taking into account the statute of limitations - to return part of the amount of tax offset against goods, works, services purchased during the period of geological exploration and development of the field;

2. in which an act of completed construction and installation work is signed, carried out within the framework of the investment project after the body exercising state architectural and construction control has accepted a notice of the start of construction and installation work - to return part of the amount of tax offset against goods, works, services acquired after January 1, 2024 in connection with the construction of buildings and structures for industrial purposes, first put into operation in the territory of the Republic of Kazakhstan within the framework of the investment project projects, the cost of which exceeds 150,000,000 times the monthly calculation index effective as of January 1 of the corresponding financial year;

3. in which the commissioning of buildings and structures was carried out, taking into account the limitation period - part of the amount of tax offset against goods, works, services acquired in connection with the construction of buildings and structures for industrial purposes, put into operation for the first time in the territory of the Republic of Kazakhstan, for projects not provided for by subparagraph 2) of this paragraph.

8. Based on the tax application and the request for a refund, a thematic tax audit is carried out in accordance with Chapter 15 of this Code.

9. Refund of excess tax amount is made:

1. within twenty tax periods in equal shares, starting from the tax period following the tax period in which the request for a refund is submitted in accordance with subparagraphs 1) and 3) paragraph 7 of this article, and no later than the 25th day of the second month of each tax period based on the conclusion to the tax audit report. The conclusion to the tax audit report is drawn up and delivered to the taxpayer no later than the 5th day of the second month of the quarter in which the refund request was submitted;

2. within fifty-five working days after the expiration of the last date established by this Code for submitting a tax return to the tax authority, which indicates the requirement to return the amount of excess tax in accordance with subparagraph 2) of paragraph 7 of this article.

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Paragraph 3. Refund of value added tax on other grounds

Article 130. Refund of value added tax paid on goods, works, services purchased using grant funds

1. Value added tax (hereinafter referred to as tax for the purposes of this paragraph) paid on goods, works, services purchased using grant funds is subject to refund:

1. grantee - a government body that is a beneficiary in accordance with the international treaty on providing a grant to the Republic of Kazakhstan and appointing the executor, unless otherwise provided by the said international treaty;

2. executor - a person appointed by the grantee for the purposes of implementing the grant.

2. A refund of tax paid to suppliers of goods, works, services purchased using grant funds is made by the tax authority within thirty working days from the date of submission of the tax application, if the following conditions are simultaneously met:

1. a grant, at the expense of which goods, works, services were purchased, provided by states, state governments, international organizations;

2. goods, works, services were purchased exclusively for the purposes for which the grant was provided;

3. sales of goods, performance of work, provision of services are carried out in accordance with an agreement (contract) concluded with the grantee or with the contractor appointed by the grantee to implement the purposes of the grant.

3. Tax refunds are made to grant recipients or performers in the manner prescribed by paragraph 1 of this chapter.

4. To refund the tax paid on goods, works, services purchased with grant funds, the grant recipient or executor submits a tax application to the tax authority at the location, attaching the following documents:

1. a copy of the grant agreement between the Republic of Kazakhstan and a foreign state, the government of a foreign state or an international organization included in the list approved by the Government of the Republic of Kazakhstan;

2. a copy of the agreement (contract) concluded by the grantee or contractor with the supplier of goods, works, services;

3. a copy of the document confirming the appointment of the executor as such when filing a tax application;

4. documents confirming the shipment and receipt of goods, works, services;

5. an invoice issued by the supplier, who is a tax payer, highlighting the amount of the specified tax;

6. invoice, consignment note;

7. a document confirming receipt of the goods by the financially responsible person of the grantee or executor;

8. acts of work and services completed and accepted by the grantee or contractor, drawn up in the prescribed manner;

9. documents confirming payment for goods, works, services received, including payment of tax.

The provisions of this article also apply to grant recipients or performers who are not tax payers.

Article 131. Tax refund to diplomatic missions and their personnel

1. The tax is refundable for goods purchased, work performed, services rendered on the territory of the Republic of Kazakhstan, provided that such refund is provided for by international treaties or documents confirming the principle of reciprocity when providing tax benefits:

1. diplomatic missions;

2. persons belonging to the diplomatic, administrative and technical staff of these missions, including members of their families living with them, consular officials, consular employees, including members of their families living with them (hereinafter for the purposes of this article - personnel).

Tax refunds are carried out by the tax authority at the location of diplomatic missions included in the list approved by the Ministry of Foreign Affairs.

2. In relation to some diplomatic missions, based on the principle of reciprocity, restrictions on the amount and conditions of tax refunds may be established.

The list of diplomatic missions in respect of which restrictions on tax refunds are established is approved by the Ministry of Foreign Affairs in agreement with the authorized body.

3. Unless otherwise established clause 2 of this article, tax refunds to representative offices are made in cases where the amount of goods purchased, work performed, services rendered, including tax, in each individual invoice and documents confirming the fact of payment is or exceeds 8 times the monthly calculation index, valid on the date of issue of the invoice.

The restrictions established by this paragraph do not apply to fees for communication services, electricity, water, gas and other utilities.

4. Tax authorities carry out tax refunds on the basis of summary statements (registers) of the diplomatic mission on goods purchased, work performed, services provided for the reporting quarter (hereinafter, for the purposes of this article, the summary statements of the diplomatic mission), and copies of invoices and documents confirming the payment of tax (hereinafter, for the purposes of this article, supporting documents).

In relation to family members of the staff of the diplomatic mission, copies of accreditation documents issued by the Ministry of Foreign Affairs are additionally submitted.

Summary statements of diplomatic missions are compiled by diplomatic missions quarterly, signed by the head or other authorized official of the diplomatic mission and certified by a seal when compiled on paper.

The form of the summary statement of the diplomatic mission is established by the authorized body.

Summary statements of the diplomatic mission and supporting documents are transferred to the organization for working with diplomatic missions of the Ministry of Foreign Affairs within the month following the reporting quarter, with the exception of cases of completion of the stay of a family member (members) of the staff of the diplomatic mission in the Republic of Kazakhstan.

5. After confirming the principle of reciprocity, the organization for working with diplomatic missions of the Ministry of Foreign Affairs submits the summary statements of the diplomatic mission and supporting documents to the tax authority at the location of the diplomatic missions with the accompanying document.

Diplomatic missions submit documents to the tax authorities in Kazakh and (or) Russian.

If there are separate documents drawn up in foreign languages, a translation into Kazakh and (or) Russian, certified by the seal of the diplomatic mission, is provided.

6. Tax refunds to missions are carried out by the tax authority within thirty working days following the day of receipt of the summary statements of the diplomatic mission and supporting documents.

7. If violations are detected in the documents submitted by the diplomatic mission, including failure to allocate tax amounts as a separate line, the tax authority carries out a counter tax audit of the supplier of goods, works, services.

8. Tax authorities, after checking the summary statements of the diplomatic mission, supporting documents and conducting a counter tax audit of the supplier of goods, works, services, notify the organization for working with diplomatic missions of the Ministry of Foreign Affairs about the refund and (or) refusal to refund the tax amounts.

If a tax refund is refused, the tax authorities report what violations were committed and on what documents they were committed.

9. If, within the refund period established by paragraph 6 of this article, the violations identified during the counter tax audit are not eliminated, the tax refund is made within the limits of the amounts for which the violations were not identified or eliminated.

If the violations are eliminated after the completion of the counter tax audit, the tax refund is made on the basis of the submitted additional summary statement of the diplomatic mission and supporting documents.

10. The amount of tax not submitted for refund for the quarter in which goods were purchased, work performed, or services provided may be submitted for refund by diplomatic missions on the basis of the summary statement of the diplomatic mission and supporting documents.

11. Tax refunds are made by the tax authority to the relevant accounts of diplomatic missions and (or) personnel of diplomatic missions opened in banking organizations of the Republic of Kazakhstan in the manner determined by the legislation of the Republic of Kazakhstan.

Chapter 11. CHANGING DEADLINES FOR PERFORMANCE OF TAX OBLIGATIONS

Article 132. General provisions on changing the deadlines for fulfilling the tax obligation to pay

1. Changing the deadlines for fulfilling the tax obligation to pay - postponing the deadline for paying taxes and (or) fees established by this Code to a later date or extending the deadline for repaying tax debts.

2. Changing the deadlines for fulfilling the tax obligation to pay is carried out in the following forms:

1. deferments (installments) for the payment of taxes and (or) fees;

2. changes in the deadline for payment of value added tax on imported goods;

3. deferments in payment of state duty.

3. Changing the deadlines for fulfilling the tax obligation to pay taxes and (or) fees does not relieve the taxpayer from paying penalties for late payment, except in cases of providing:

1. deferrals for a taxpayer who is a manufacturer of goods of own production for value added tax on imported goods used in the production of products for a period of up to one calendar year;

2. deferment (installment plan) as part of the debt restructuring procedure provided for by the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy.

Article 133. Deferment (installment plan) for payment of taxes, fees and (or) penalties

1. Deferment of payment of taxes, fees and (or) penalties (hereinafter referred to as deferment for the purposes of this chapter) is a change in the deadline for the payment of taxes, fees and (or) penalties by the tax authority by setting a later deadline for a lump sum payment in full of the amounts due for a period not exceeding six months, with the exception of a participant in horizontal monitoring, to whom the authorized body grants a deferment for a period of no more than twelve months.

Installment plan for the payment of taxes, fees and (or) penalties (hereinafter for the purposes of this chapter - installment plan) - a change in the taxpayer’s deadline for paying taxes, fees and (or) by establishing a phased deadline (month, quarter) for payment by the tax authority in equal shares of the due amounts of penalties for a period of no more than thirty-six months, with the exception of a participant in horizontal monitoring, to whom the authorized body provides an installment plan for a period of no more than twelve months.

The procedure and conditions for granting a deferment (installment plan) are determined by the authorized body.

2. A deferment or installment plan for the payment of taxes and (or) fees may be granted to a taxpayer whose financial situation does not allow him to pay the tax and (or) fee on time, but there are sufficient grounds to believe that the possibility of paying them will arise during the period for which the deferment or installment plan is granted, if one of the following grounds is present:

1. causing damage to the taxpayer as a result of force majeure (emergency situations of a social, natural, man-made, environmental nature, military actions and other circumstances of force majeure);

2. the production and (or) sale of goods, works or services by the taxpayer is seasonal;

3. the property status of an individual who is not registered as an individual entrepreneur (excluding property that cannot be foreclosed on in accordance with the legislation of the Republic of Kazakhstan) excludes the possibility of a one-time payment of tax;

4. the court makes a decision to apply the debt restructuring procedure;

5. the main type of activity of the taxpayer relates to a sector of the economy that is of strategic importance according to the laws of the Republic of Kazakhstan;

6. submission by the taxpayer of additional tax reporting;

7. the taxpayer’s agreement with the amounts of accrued taxes and (or) fees specified in the notification of the audit results. The provisions of this subparagraph do not apply to taxpayers whose period from the date of registration as a taxpayer to the date of filing an application for a deferment or installment plan is less than five years.

3. Deferment (installment plan) applies to taxes, fees and (or) penalties calculated by the taxpayer according to the submitted tax reporting, as well as accrued by the tax authority based on the results of tax audits, according to authorized state bodies, with the exception of the following taxes:

1. taxes withheld at the source of payment;

2. excise taxes on goods imported from the territory of the EAEU member states;

3. value added tax on goods imported from the territory of the EAEU member states;

4. signing bonus;

5. taxes received in accordance with the budget legislation of the Republic of Kazakhstan to the National Fund of the Republic of Kazakhstan.

Deferment (installment plan) is provided for the following fees:

use of land plots;

negative impact on the environment.

A deferment (installment plan) is provided for one or more taxes and (or) fees, and can also be provided in respect of the entire amount of tax and (or) fees payable or part thereof.

4. Deferment (installment plan) is provided:

1. to a participant in horizontal monitoring - without collateral of property and a bank guarantee;

2. to another taxpayer:

without collateral of property and bank guarantee;

secured by the property of the taxpayer and (or) a third party, and (or) by a bank guarantee.

5. A bank guarantee provided by a taxpayer to ensure the fulfillment of a tax obligation to pay taxes, fees and (or) penalties must meet the following requirements:

1. issued in compliance with the requirements established by the legislation of the Republic of Kazakhstan;

2. is irrevocable;

3. the validity period of such a guarantee expires no earlier than six months from the date of expiration of the deadline for payment of taxes, fees and (or) penalties established by the tax authority when changing the deadline for fulfilling the tax obligation;

4. the maximum amount of money payable under a bank guarantee agreement ensures that the guarantor fully fulfills the tax obligation to pay taxes, fees and (or) penalties.

The size of the maximum amount of money payable under a bank guarantee agreement may be changed taking into account the paid amounts of taxes and (or) fees secured by such a guarantee, with the written approval of the tax authority that provided the installment plan.

6. Property provided as collateral must meet the following conditions:

1. insured against loss or damage, liquid;

2. the market value of such property is not less than the amount of taxes, fees and (or) penalties, the payment deadline for which is postponed, taking into account penalties for the period of validity of the decision made by the tax authority to change the deadlines for fulfilling the tax obligation, as well as the costs of its implementation in case of early termination of the decision made by the tax authority to change the deadlines for fulfilling the tax obligation, except in the case of payment by the taxpayer of the entire amount of taxes, fees and (or) penalties before the expiration of the established period.

The following cannot be pledged:

life support facilities;

electrical, thermal and other types of energy;

seized property;

property on which restrictions are imposed by authorized state bodies, with the exception of restrictions imposed by the tax authority;

property encumbered with the rights of third parties;

the only home of an individual, individual entrepreneur, person engaged in private practice;

perishable raw materials, food products.

Property pledged to secure payment of taxes, fees and (or) penalties is not subject to re-pledge.

An agreement to pledge property to secure the payment of taxes, fees and (or) penalties is concluded in accordance with a standard agreement to pledge property to secure the payment of taxes, fees and (or) penalties, approved by the authorized body.

7. The grounds for refusing a taxpayer, with the exception of a participant in horizontal monitoring, to grant a deferment (installment plan) are:

1. non-compliance with the grounds and non-compliance with the requirements provided for by the procedure for granting a deferment (installment plan), determined by the authorized body;

2. the presence of the fact of early termination of the deferment (installment plan) granted to him earlier, in connection with the violation of the deadline established by the tax authority for the payment of taxes, fees and (or) penalties, within two years preceding the day he submitted the application.

The basis for refusing to grant a deferment (installment plan) to a horizontal monitoring participant is the fact of early termination of the deferment (installment plan) granted to him earlier due to violation of the deadline established by the tax authority for the payment of taxes, fees and (or) penalties within two years preceding the day of submission of his application to the authorized body.

8. The deferment (installment plan) is terminated:

1. upon expiration of the decision to grant a deferment (installment plan);

2. ahead of schedule:

when the taxpayer pays the entire amount of taxes, fees and (or) penalties before the expiration of the period established in the decision to grant a deferment (installment plan);

according to a judicial act that has entered into legal force;

in case of violation of the deadline for payment of taxes, fees and (or) penalties provided for by the decision to grant a deferment (installment plan) for more than five working days.

9. The tax authority, upon early termination of the deferment (installment plan), except for the case of payment by the taxpayer of the entire amount of taxes, fees and (or) penalties before the expiration of the established period:

1. notifies the taxpayer of the termination of the deferment (installment plan);

2. sends a request to the second-tier bank (guarantor) to pay the amount of money under the bank guarantee.

The obligation under a bank guarantee is subject to fulfillment by the second-tier bank (guarantor) within three working days from the date of receipt of the specified requirement, except when such a requirement is presented to the guarantor after the expiration of its validity period.

10. If the obligation to pay taxes, fees and (or) penalties is not fulfilled after three working days from the date the taxpayer receives a notice of termination of the deferment (installment plan), the tax authority forecloses on the pledged property of the taxpayer and (or) a third party.

The sale of property pledged by the taxpayer and (or) a third party is carried out in accordance with the procedure for the sale of property pledged by the taxpayer and (or) a third party, as well as the limited disposal of property of the taxpayer (tax agent), determined by the authorized body.

Article 134. Change in the deadline for payment of value added tax on imported goods, with the exception of goods imported from the territory of the EAEU member states

1. Changing the deadline for paying value added tax on imported goods, with the exception of goods imported from the territory of the EAEU member states, the production of which is not on the territory of the Republic of Kazakhstan or does not cover the needs of the Republic of Kazakhstan, is made subject to the use of such goods by the taxpayer in the production of products.

2. Goods are recognized as imported for the purposes of production in the manner determined by the customs legislation of the Republic of Kazakhstan.

The list of goods imported into the territory of the Republic of Kazakhstan, specified in part one of this paragraph, intended for processing, as well as taxpayers of the Republic of Kazakhstan importing such goods, is approved by the authorized body for state planning in agreement with the authorized body.

3. The procedure and timing for changing the deadline for paying value added tax on imported goods, with the exception of goods imported from the territory of the EAEU member states, are determined by the authorized body.

Article 135. Deferment in payment of state duty

1. A deferment in the payment of state duty is a change by a judicial act on a deferment in the payment of state duty of the period for payment of the state duty in the courts based on the property status of an individual or the financial situation of a legal entity, with the exception of a large business entity.

A copy of the judicial act on the postponement of the payment of the state duty must be sent to the tax authorities at the place of consideration of the case.

2. A deferment in the payment of the state duty is granted for a period not exceeding one year from the date of the judicial act on the deferment in the payment of the state duty, if the property status of an individual or the financial situation of a legal entity does not allow the payment of the state duty when filing a claim, but there are sufficient grounds to believe that the possibility of paying it will arise during the period for which such a deferment is granted in the presence of one of the following grounds:

1. damage caused by a natural disaster or technological disaster;

2. late payment of wages to an individual;

3. registration as an unemployed person;

4. the presence of a serious illness of an individual and being under treatment for more than three months;

5. failure to pay a legal entity money for goods supplied, work performed, services rendered to it;

6. the seasonal nature of production and (or) sale of goods, performance of work or provision of services by a legal entity;

7. provision of targeted social assistance.

In this case, an individual or legal entity has the right to pay the amount of the state duty partially and (or) ahead of schedule before the end of the grace period for payment of the state duty.

Chapter 12. CAMERA CONTROL

Article 136. Desk control

1. Desk control is an activity carried out by the tax authority based on the study and analysis of tax forms, as well as other documents and information about the activities of the taxpayer (tax agent).

2. The purpose of desk control is to provide the taxpayer (tax agent) with the right to independently fulfill tax obligations for the calculation of taxes and payments to the budget.

Article 137. Procedure and results of desk control

1. Desk control is carried out by comparing the data contained in:

1. information available to the tax authorities, including tax forms;

2. information from other authorized state bodies about objects of taxation and (or) objects related to taxation;

3. information about the activities of the taxpayer (tax agent), obtained from various sources of information.

2. Desk control is carried out by the tax authority for the corresponding tax period after the expiration of the deadline for submitting tax reports established by this Code.

Desk control for a tax period is carried out during the limitation period for such a period.

3. If discrepancies are identified based on the results of desk control, the taxpayer (tax agent), with the exception of the participant in horizontal monitoring, is provided with a notice of discrepancies identified as a result of desk control (hereinafter, for the purposes of this article, the notification).

4. The following are considered to be execution of a notice:

1. in case of agreement with the discrepancies specified in the notification - elimination by the taxpayer (tax agent) of identified violations of the tax legislation of the Republic of Kazakhstan by:

submission of tax reports upon notification for the tax period to which the identified discrepancies relate;

payment of the amount of value added tax to the budget previously returned from the budget at the request of the taxpayer (tax agent) for a refund of value added tax, as well as penalties for each day from the date of transfer of such amounts to the taxpayer (tax agent) until the day of payment;

reflection of data in a special mobile application and (or) payment of tax and social payments - for taxpayers applying a special tax regime for self-employed;

performing, in order to transition to the appropriate tax regime, the actions provided for in Article 716 of this Code;

2. in case of disagreement with the discrepancies specified in the notification - the taxpayer (tax agent) submits to the tax authority that submitted the notification an explanation of the reasons for the discrepancies that do not entail a violation of the tax legislation of the Republic of Kazakhstan (hereinafter for the purposes of this article - an explanation), except for the cases provided for in part one clause 6 of this article.

In case of agreement with the discrepancies in terms of execution specified in the notification, the taxpayer (tax agent) eliminates the identified discrepancies in part and provides an explanation of the absence of discrepancies in the remaining part.

5. The explanation of the taxpayer (tax agent) must contain:

1. identification data of the taxpayer (tax agent) and the tax authority that submitted the notification;

2. the number and date of the notification for which the explanation is provided;

3. reasons for disagreement with the discrepancies specified in the notification;

4. date, signature;

5. a list of documents confirming the validity of disagreement with the notification (if any).

Demand of documents by tax authorities to comply with the notification is prohibited.

6. It is prohibited to provide an explanation for the notification when attributing expenses to deductions when calculating corporate income tax and to offset the amount of value added tax on purchased goods, works, services:

1. on the basis of an invoice and (or) other document, the action (actions) upon the extract of which is recognized (are recognized) as a judicial act that has entered into legal force or a decision of the criminal prosecution body on the termination of the pre-trial investigation on non-rehabilitative grounds committed by a private business entity without the actual performance of work, provision of services, shipment of goods;

2. for transactions declared invalid on the basis of a judicial act that has entered into legal force;

3. for transactions carried out without the actual performance of work, provision of services, shipment of goods with a taxpayer, the director and (or) founder (participant) of which is not involved in the registration (re-registration) and (or) implementation of financial and economic activities of such a legal entity, established by a judicial act that has entered into legal force;

4. on transactions (operations) with legal entities and (or) individual entrepreneurs, whose registration (re-registration) was declared invalid on the basis of a judicial act that has entered into legal force.

Part one of this paragraph does not apply to transactions (operations) for which the court has established the actual acquisition (receipt) of goods, works, or services by the taxpayer (tax agent).

7. The deadline for execution of the notice is suspended when filing a complaint with the court to confirm the actual acquisition (receipt) of goods, works, services in the cases specified in subparagraphs 3) and 4) paragraph 6 of this article.

A copy of the judicial act on acceptance of the complaint for proceedings is submitted by the taxpayer (tax agent) to the tax authority that submitted the notification.

In this case, the suspension is valid for the period from the date of the issuance of the judicial act specified in part two of this paragraph until it enters into legal force.

8. During the period of a tax audit, the taxpayer (tax agent) is not provided with a notice for the audited period, and the results of the desk audit are subject to use during the tax audit.

9. In case of failure to comply with the notice:

1. access to Internet resources and (or) the Internet platform of a foreign company operating through an Internet platform in the territory of the Republic of Kazakhstan is limited;

2. expense transactions on bank accounts of a taxpayer (tax agent) not specified in subparagraph 1) of this paragraph are suspended within one business day following the day of expiration of the notice;

3. the issuance of electronic invoices of the taxpayer is suspended for one business day following the day of expiration of the notice.

The security methods provided for in part one of this paragraph, unless otherwise established by this part, are applied in the manner and within the time limits established by paragraph 4 of Chapter 5 of this Code.

10. The tax authority, in order to confirm the reliability of the reasons set out in the explanation, or in case of failure to comply with the notification within the period established by this Code, has the right to conduct a tax audit of discrepancies identified as a result of desk control.

Chapter 13. CONTROL OF ISSUANCE OF ELECTRONIC INVOICES

Article 138. Control over the issuance of electronic invoices

1. Control over the issuance of electronic invoices is carried out by the tax authority in order to suppress the issuance of high-risk electronic invoices.

2. Control over the issuance of electronic invoices is carried out in the form of:

1. automated control of the issuance of electronic invoices (hereinafter referred to as automated control);

2. comparative control of the issuance of electronic invoices (hereinafter referred to as comparative control).

Paragraph 1. Automated control

Article 139. General provisions of automated control

1. Automated control is an automated process of assigning a registration number in the information system of the tax authority to an electronic invoice issued by a taxpayer classified as a separate category of taxpayer.

When assigning a registration number to an electronic invoice, the data of the tax account of the value added tax payer in the information system of the automated control operator (hereinafter for the purposes of this paragraph - tax account) is taken into account.

The categories of taxpayers in respect of whom automated control is carried out are approved by the authorized body.

2. For the purposes of this paragraph, an automated control operator is a legal entity determined by the authorized body that maintains a tax account by:

1. accounting for the balance amount of value added tax (hereinafter referred to as tax for the purposes of this paragraph);

2. ensuring the safety of the taxpayer’s money transferred to secure the issuance of electronic invoices;

3. ensuring the transfer to the budget of the taxpayer’s money used to issue an electronic invoice;

4. return of the taxpayer’s money not used for issuing an electronic invoice.

3. The rules for conducting automated control are established by the authorized body and must contain:

1. the procedure for maintaining a tax account;

2. the procedure for accounting for the balance amount of tax;

3. the procedure for replenishing the tax account by the taxpayer;

4. the procedure for transferring to the budget the taxpayer’s money used for issuing an electronic invoice;

5. the procedure and deadlines for submitting and considering the taxpayer’s application for a refund;

6. the procedure for returning money to the taxpayer;

7. period of automated control.

Article 140. Procedure for conducting automated control

1. During automated control in the information system of the tax authority, tax is calculated.

The tax is calculated using the following formula:

B=VAT1+VAT2+VAT3+VAT4-VAT5-VAT6, where:

B – balance tax amount;

VAT1 – the total amount of tax indicated in electronic invoices received by the taxpayer;

VAT2 – the total amount of tax paid upon import in accordance with the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan;

VAT3 – the total amount of tax paid when purchasing works and services from a non-resident;

VAT4 – the total amount of tax offset on goods acquired, created, built by the taxpayer before the date of tax registration;

VAT5 – the total amount of tax indicated in electronic invoices issued by the taxpayer;

VAT6 – the total amount of tax accrued upon deregistration for turnover tax in the form of the balance of goods.

The results of tax calculations are reflected in the information system of the tax authority and the tax account.

2. Based on the results of tax calculation, if the amount of tax indicated in the electronic invoice does not exceed the balance amount of the tax, then such electronic invoice is automatically assigned a registration number.

An electronic invoice that is not assigned a registration number is considered not issued.

The taxpayer has the right to replenish the tax account with his own money to increase the balance tax amount.

3. Unused money for issuing an electronic invoice must be returned to the bank account of the taxpayer upon his application for a refund within one business day.

Money not declared for refund is used to ensure the issuance of electronic invoices for the next tax period.

4. The funds used to issue an electronic invoice at the end of the reporting tax period are counted towards the payment of tax.

Paragraph 2. Comparative control

Article 141. Comparative control

1. Comparative control is an activity carried out by the tax authority by comparing electronic invoices issued by the taxpayer with the data:

1. electronic invoices issued by its suppliers;

2. tax reporting;

3. information from other authorized state bodies on the activities of the taxpayer, including on objects of taxation and (or) objects related to taxation;

4. information from second-tier banks on bank accounts.

Comparative control is carried out by the tax authority in order to establish the actual turnover of sales of goods, provision of works and services.

2. Comparative control is carried out using electronic invoices issued within the limitation period.

Article 142. Conducting comparative control

1. Based on the results of the comparative control, in the event of identifying transactions for the sale of goods, performance of work and provision of services for which the tax authority has doubts about their actual completion, the taxpayer who completed the turnover for such sales is presented with a notification confirming the actual completion of the turnover for the sale of goods, performance of work and provision of services (hereinafter, for the purposes of this article, the notification).

2. The notification is executed by the taxpayer in the following cases:

1. agreement with the absence of the fact of turnover on electronic invoices specified in the notification, by revoking such electronic invoices and providing an explanation of their revocation;

2. disagreement with the absence of the fact of turnover on electronic invoices specified in the notification, by submitting an explanation with justification confirming the actual completion of the turnover, with the mandatory attachment of copies of documents on operations (transactions) and (or) on the origin of goods, as well as any other documents confirming the actual performance of work, provision of services (hereinafter for the purposes of this article - explanation).

3. The explanation is presented in any form and must contain:

1. identification data of the taxpayer and the tax authority that submitted the notification;

2. number and date of notification;

3. justification for disagreement in accordance with subparagraph 2) paragraph 2 of this article.

The taxpayer has the right to attach copies of documents confirming his arguments to the explanation.

Request by the tax authority for documents not related to the violations specified in the notification is not permitted.

4. The notification is considered unfulfilled if the explanation provided does not confirm the origin of the goods, the actual performance of work, or the provision of services on electronic invoices specified in the notification.

5. The tax authority, within ten working days following the day of receipt of the explanation, makes a decision to recognize the notification as unfulfilled.

The decision to recognize the notice as unfulfilled (hereinafter referred to as the decision for the purposes of this article) is presented to the taxpayer within two business days following the day of its issuance.

6. The tax authority, within one working day following the day of the decision, suspends the issuance of electronic invoices.

7. If the taxpayer fails to comply with the notice, the tax authority within one business day following the day of expiration of the deadline for execution of such notice:

1. issues an order to suspend debit transactions on the bank accounts of the taxpayer;

2. suspends the issuance of electronic invoices.

8. Methods of provision provided for in clauses 5, 6 and 7 of this article, unless otherwise established by the specified paragraphs, are applied in the manner and terms established by paragraph 4 of Chapter 5 of this Code.

9. Information about taxpayers for whom the issuance of electronic invoices has been suspended is posted on the Internet resource of the authorized body within one business day following the day of the decision to suspend the issuance of electronic invoices.

10. The tax authority sends a notice regarding mutual settlements specified in the notice to the counterparties of the taxpayer whose notice is recognized as unfulfilled or who has not complied with the notice.

Chapter 14. TAX MONITORING

Article 143. General provisions of tax monitoring

1. Tax monitoring – collection and analysis of information on the activities of certain categories of taxpayers in order to monitor compliance with the tax legislation of the Republic of Kazakhstan and the legislation of the Republic of Kazakhstan on transfer pricing.

2. Types of tax monitoring:

1. monitoring of large taxpayers;

2. horizontal monitoring, with the exception of transfer pricing issues.

3. Monitoring of large taxpayers is carried out by studying information and documents submitted by a participant in the monitoring of large taxpayers, including at the request of the authorized body.

Horizontal monitoring is carried out through information interaction between the authorized body and the horizontal monitoring participant.

In relation to horizontal monitoring participants included in the list of participants in monitoring large taxpayers, monitoring of large taxpayers is not carried out.

Paragraph 1. Monitoring of large taxpayers

Article 144. Monitoring of large taxpayers

1. Monitoring of large taxpayers is carried out in relation to taxpayers included in the list of participants in the monitoring of large taxpayers (hereinafter, for the purposes of this paragraph, the list of participants).

2. The list of participants includes:

1. an authorized person (operator) and (or) subsoil user (subsoil users) specified in the production sharing agreement (contract) concluded between the Government of the Republic of Kazakhstan or the competent authority and the subsoil user before January 1, 2009 and which has passed the mandatory tax examination, and (or) carrying out activities at an oil, gas, condensate or offshore field;

2. a subsoil user who, as of October 1 of the year preceding the year of entry into force of the list of participants, meets the following conditions:

a contract for exploration, production, combined exploration and production of minerals has been concluded with the subsoil user, with the exception of contracts for exploration and production of common minerals and groundwater;

the subsoil user is classified as a city-forming legal entity in accordance with the list approved by the central authorized body in the field of regional policy;

3. taxpayers whose annual amount of taxes paid is at least 2,000,000 times the monthly calculation index in effect at the end of the year in which the list of participants is subject to approval.

In this case, the annual amount of taxes paid is determined for each of the three calendar years preceding the year in which the list of participants is subject to approval;

4. second-tier banks and insurance organizations, the total annual income without taking into account the reduction provided for in Article 255 of this Code, which for the tax period preceding the year in which the list of participants is subject to approval exceeds 3,000,000 times the monthly calculation indicator valid for the end of the year in which the list of participants is subject to approval;

5. the first three hundred large taxpayers who have the largest total annual income without taking into account the reduction provided for in Article 255 of this Code, from large taxpayers who meet the conditions established by part two of this paragraph.

The first three hundred large taxpayers specified in subparagraph 5) of part one of this paragraph are selected from among taxpayers for whom the sum of the cost balances of fixed assets at the end of the tax period is at least 325,000 times the monthly calculation index in force at the end of the year in which the list of participants is subject to approval.

For the purposes of this article:

1. the total annual income without taking into account the reduction provided for in Article 255 of this Code is determined on the basis of the data of the corporate income tax return for the tax period preceding the year in which the list of participants is subject to approval;

2. the amount of cost balances of fixed assets is determined on the basis of tax reporting for the year preceding the year in which the list of participants is subject to approval.

3. The approved list of participants comes into effect no earlier than January 1 of the year following the year of its approval, and is valid for two years from the date of its entry into force.

The list of participants is compiled on the basis of tax reporting data submitted as of October 1 of the year preceding the year of entry into force of the list provided for in part one of this paragraph.

4. The list of participants is not subject to revision during the period of its validity, with the exception of cases of changes in the conditions under which taxpayers are subject to inclusion in the list of participants.

5. If, as of October 1 of the year preceding the year of entry into force of the list of participants, a taxpayer to be included in the list of participants is at the stage of liquidation, such a taxpayer is not subject to inclusion in this list.

In the event of reorganization of a participant in the monitoring of large taxpayers, its successor(s) are subject to monitoring of large taxpayers until the subsequent list of participants comes into force.

In the event of liquidation of a participant in the monitoring of large taxpayers, as well as from the date of entry into force of a judicial act declaring it bankrupt, such participant is recognized as excluded from the list of participants.

6. A participant in the monitoring of large taxpayers for the period of validity of the agreement on horizontal monitoring is not subject to exclusion from the list of participants.

Article 145. Procedure for monitoring large taxpayers

1. During the monitoring of large taxpayers, the authorized body has the right to require participants in the monitoring of large taxpayers to submit:

1. documents and written explanations confirming the correctness of tax calculations and timely payment (withholding and transfer) of taxes and payments to the budget;

2. financial statements of the participant and its subsidiaries.

The deadline for a participant monitoring large taxpayers to fulfill the requirement is fifteen working days following the day of delivery.

2. If violations and discrepancies are identified based on the results of monitoring of large taxpayers, the authorized body provides the participant in the monitoring of large taxpayers with a recommendation based on the results of monitoring of large taxpayers (hereinafter, for the purposes of this paragraph, the recommendation) to independently eliminate the violations and discrepancies.

Participant in monitoring large taxpayers within fifteen working days following the day of delivery of the recommendation:

1. eliminates identified violations and discrepancies - in case of agreement with the violations and discrepancies specified in the recommendation;

2. provides an explanation about the absence of violations and discrepancies (hereinafter for the purposes of this paragraph - explanation) - in case of disagreement with the violations and discrepancies specified in the recommendation.

The authorized body holds a meeting with the participant in the monitoring of large taxpayers to substantiate violations and discrepancies, as well as the participant’s arguments set out in the explanation of the recommendation.

3. In case of disagreement with the stated arguments of a participant in monitoring large taxpayers, the authorized body, no later than thirty working days following the day of receipt of the explanation, makes a reasoned decision on monitoring large taxpayers (hereinafter, for the purposes of this paragraph, a reasoned decision).

The reasoned decision is presented to the participant in the monitoring of large taxpayers within two working days following the day of issuance.

The deadline for a participant monitoring large taxpayers to execute a reasoned decision is five business days following the day of delivery.

4. Failure to comply with a reasoned decision is grounds for ordering a tax audit.

Paragraph 2. Horizontal monitoring

Article 146. Horizontal monitoring

1. Horizontal monitoring is a type of tax monitoring carried out through information interaction of the authorized body with a horizontal monitoring participant who:

1. based on mutual trust;

2. aimed at minimizing tax risks;

3. consists of studying and analyzing the activities of a participant in horizontal monitoring without interfering in his business activities and presenting the following recommendations based on the results of horizontal monitoring:

on issues of fulfillment of tax obligations (hereinafter referred to as recommendations on issues of fulfillment of tax obligations);

on improving the internal control system in the field of taxation (hereinafter referred to as a recommendation on improving the internal control system in the field of taxation);

4. provides the opportunity for the horizontal monitoring participant to receive preliminary clarifications.

2. Information interaction is carried out through the use of a data mart.

Data mart is an information system through which expanded information interaction is carried out between the authorized body and the taxpayer within the framework of horizontal monitoring.

The data showcase is intended for the exchange of information and documents, disclosure of tax reporting data by posting information and documents of tax, accounting and other types of accounting, primary documents, as well as reports of a horizontal monitoring participant on the internal control system in the field of taxation.

The minimum requirements for organizing a taxpayer data mart for entry into horizontal monitoring are approved by the authorized body.

The internal control system in the field of taxation includes a set of rules, policies and organizational measures used by the taxpayer in its business processes to ensure the reliability of tax, accounting, production and other types of accounting in order to achieve the correct calculation of tax liability.

Requirements for information and reports on the internal control system in the field of taxation are approved by the authorized body.

The procedure for carrying out information interaction is established in the regulations for information interaction, which is an integral part of the agreement on horizontal monitoring.

The information interaction regulations also define the procedure and timing for providing the authorized body with remote access to viewing data from software designed to automate accounting and (or) tax accounting.

3. A participant in horizontal monitoring provides information interaction on the following taxes and payments to the budget:

1. corporate income tax;

2. value added tax;

3. individual income tax;

4. social tax;

5. property tax;

6. special payments and taxes of subsoil users;

7. excise tax.

The specified list of taxes and payments to the budget is not exhaustive and can be expanded in an agreement on horizontal monitoring.

4. Tax control over taxes and payments to the budget, for which information interaction is not carried out, is carried out in accordance with the generally established procedure.

Article 147. Participation in horizontal monitoring

1. Participation in horizontal monitoring is voluntary.

A taxpayer who meets the criteria for classifying the taxpayer as a separate category of taxpayers with whom an agreement on horizontal monitoring is concluded can take part in horizontal monitoring.

Participation in horizontal monitoring is carried out after signing an agreement on horizontal monitoring and regulations on information exchange.

The form of the agreement on horizontal monitoring, regulations on information interaction, and the criteria for classifying a taxpayer as a taxpayer with whom an agreement on horizontal monitoring is concluded are established in the rules for concluding and terminating an agreement on horizontal monitoring, approved by the authorized body.

2. To participate in horizontal monitoring, the taxpayer submits to the authorized body an application for participation in horizontal monitoring with the attachment of general information about the activities of the taxpayer, information about the internal control system in the field of taxation, information about the data mart, as well as a description of the disclosure of tax reporting indicators for taxes and payments and their relationships with indicators of tax, accounting registers and other documents that are the basis for determining the objects of taxation and (or) objects related to taxation.

The application form for participation in horizontal monitoring, as well as the forms of annexes to the application specified in part one of this paragraph, the deadlines for submission and the procedure for their consideration are established in the rules for submitting and considering an application for participation in horizontal monitoring, which are approved by the authorized body.

Changes and additions to the description of the disclosure of tax reporting indicators for taxes and payments and their relationships with indicators of tax, accounting registers and other documents that are the basis for determining taxable objects and (or) tax-related objects, after signing an agreement on horizontal monitoring, are made by introducing changes and additions to the information interaction regulations.

Minimum requirements for the disclosure of tax reporting indicators, as well as for their relationships with indicators of tax, accounting registers and other documents that are the basis for determining taxable objects and (or) tax-related objects, are approved by the authorized body.

3. The agreement on horizontal monitoring is concluded for a period of at least three years with the possibility of its extension and (or) termination.

Article 148. General provisions on the procedure for horizontal monitoring

1. The implementation of horizontal monitoring begins on the first of January of the year following the year of concluding the agreement on horizontal monitoring.

The reporting period for which horizontal monitoring is carried out is a calendar year (hereinafter, for the purposes of this paragraph, the reporting monitoring period).

2. Unless otherwise established by clause 3 of this article, horizontal monitoring for the reporting monitoring period is carried out both during the specified period and after its end, but no later than June 30 of the second year following the year of end of the corresponding reporting monitoring period.

At the end of the period specified in part one of this paragraph, horizontal monitoring in relation to the reporting monitoring period is terminated.

If a participant in horizontal monitoring submits additional tax reporting for tax periods included in the reporting period of horizontal monitoring, less than three months before the termination of horizontal monitoring, horizontal monitoring is extended, but not more than ninety calendar days.

3. The authorized body has the right to resume horizontal monitoring for the reporting monitoring period, during which horizontal monitoring was stopped, for a period of no more than one hundred and twenty calendar days if:

1. submission by a horizontal monitoring participant of additional tax reporting for tax periods included in the specified monitoring reporting period;

2. receiving responses to requests sent by the authorized body during the period of horizontal monitoring;

3. obtaining information about the activities of a participant in horizontal monitoring, indicating alleged violations of the tax legislation of the Republic of Kazakhstan, confirmed by documents.

Horizontal monitoring is resumed within the framework of the issues reflected in the documents and information provided for in this paragraph.

4. Horizontal monitoring is carried out by the authorized body on the basis of:

1. analysis of information and documents, tax, accounting and other types of accounting, primary documents posted in the data showcase;

2. reports of a horizontal monitoring participant on the internal control system in the field of taxation for the reporting monitoring period;

3. other documents and information about the activities of the horizontal monitoring participant available from the tax authorities.

The authorized body has the right to request additional information and documents that are required for analysis in order to establish the correctness of tax accounting and calculation of tax liabilities for the reporting monitoring period.

5. In order to resolve disagreements between the authorized body and the horizontal monitoring participant that arise during horizontal monitoring, the authorized body creates an Advisory Council.

The Advisory Council considers the following issues:

1. reflected in the protocol of disagreements with a horizontal monitoring participant;

2. termination of the agreement on horizontal monitoring.

Based on the results of consideration of issues, the Advisory Council makes a reasoned decision.

A reasoned decision to terminate the agreement on horizontal monitoring is made in cases determined in the procedure for conducting horizontal monitoring and established by paragraph three clause 6 of Article 149 of this Code.

The composition of the Advisory Council and the regulations on its activities are determined by the authorized body. At the same time, representatives of the authorized body and the horizontal monitoring participant are included in the Advisory Council.

6. The procedure for conducting horizontal monitoring is determined by the authorized body.

Article 149. Recommendations based on the results of horizontal monitoring

1. During horizontal monitoring, the authorized body:

when a violation of the tax legislation of the Republic of Kazakhstan is identified, sends a recommendation to the horizontal monitoring participant on issues of fulfillment of the tax obligation with a description of the justifications and arguments indicating the fact of a violation of the tax legislation of the Republic of Kazakhstan, for independent elimination;

has the right to provide a horizontal monitoring participant with a recommendation to improve the internal control system in the field of taxation.

2. A participant in horizontal monitoring within thirty working days following the day of delivery of a recommendation on the fulfillment of a tax obligation and (or) a recommendation on improving the internal control system in the field of taxation, in the case of:

1. agrees with the recommendation regarding the fulfillment of the tax obligation, submits additional tax reports for the tax period to which the identified violations relate, and informs the authorized body about this;

2. agrees with the recommendation to improve the internal control system in the field of taxation, submits a letter indicating the timing of its implementation;

3. disagreement with the recommendation on issues of fulfillment of the tax obligation and (or) recommendation on improving the internal control system in the field of taxation provides an explanation.

3. The authorized body, within thirty working days following the day of receipt of the horizontal monitoring participant’s explanation of the recommendation on the issues of fulfilling the tax obligation and (or) recommendations on improving the internal control system in the field of taxation:

1. provides the horizontal monitoring participant with a notice of agreement with an explanation - in case of agreement with the provided explanation;

2. conducts an additional discussion with the horizontal monitoring participant in case of disagreement with the explanation provided.

If, based on the results of additional discussion, disagreements are not resolved, the authorized body draws up a protocol of disagreements with the horizontal monitoring participant.

4. Based on the results of consideration of the issues reflected in the protocol of disagreements, the Advisory Council makes one of the following reasoned decisions on horizontal monitoring (hereinafter, for the purposes of this paragraph, a reasoned decision):

1. on leaving recommendations on the issues of fulfilling tax obligations and (or) improving the internal control system in the field of taxation without changes;

2. on the cancellation of recommendations on the implementation of tax obligations and (or) improvement of the internal control system in the field of taxation in whole or in part.

A reasoned decision is handed over to the horizontal monitoring participant within five working days following the day such a decision was made.

5. Participant of horizontal monitoring in case of:

1. the authorized body notifies the authorized body of disagreement with a reasoned decision within five working days following the day of delivery of such a decision;

2. agreement with a reasoned decision:

on issues of fulfillment of a tax obligation - executes such a decision within fifteen working days following the day of delivery of such a decision;

to improve the internal control system in the field of taxation - executes such a decision, indicating the deadlines for its implementation, which the authorized body notifies within fifteen working days following the day of delivery of such a decision.

6. In case of disagreement with a reasoned decision on horizontal monitoring on issues of fulfillment of a tax obligation and (or) non-fulfillment of such a decision, a thematic tax audit is carried out.

In this case, the reasoned decision determined by the first part of this paragraph is recognized as a preliminary act of the tax authority, providing for the appointment of a tax audit, and the explanations of the horizontal monitoring participant are recognized as a position on such a preliminary decision.

In case of disagreement with a reasoned decision on horizontal monitoring on improving the internal control system in the field of taxation and (or) failure to implement such a decision, the authorized body shall bring to the Advisory Council the issue of terminating the agreement on horizontal monitoring.

Article 150. Procedure for submitting preliminary clarification

1. The authorized body provides a preliminary clarification at the request of a participant in horizontal monitoring to provide a preliminary clarification (hereinafter for the purposes of this chapter - a request) on the occurrence of a tax liability in relation to planned transactions (operations).

2. The request must contain:

1. identification data of the horizontal monitoring participant;

2. description of the purpose and conditions of the planned transaction (operation), including the rights and obligations of the parties;

3. the position of the horizontal monitoring participant on the issue of calculating taxes and payments to the budget in relation to the planned transaction (operation);

4. a list of attached documents, including those confirming the information specified in the request (if available);

5. date of signing.

The request may also contain other information relevant to the preparation of the preliminary clarification.

3. A participant in horizontal monitoring has the right to withdraw a request before the date the authorized body submits a preliminary clarification.

4. Failure of a horizontal monitoring participant to comply with the requirements established by clause 2 of this article is grounds for refusal to consider the request.

5. Consideration of the request is carried out in the manner determined by the Administrative Procedural Code of the Republic of Kazakhstan.

6. During the preparation of a preliminary clarification, the authorized body has the right to invite a participant in horizontal monitoring to obtain additional information relevant for the preparation of a preliminary clarification.

7. A preliminary clarification is provided within the limits of the information and documents provided by the horizontal monitoring participant.

Chapter 15. TAX CONTROL

Paragraph 1. General provisions of tax control

Article 151. Tax control

1. Tax control is state control, carried out by tax authorities, over the implementation of the norms of the tax legislation of the Republic of Kazakhstan and other legislation of the Republic of Kazakhstan, control over compliance with which is entrusted to the tax authorities.

2. Tax control is carried out through tax audits exclusively by tax authorities.

3. The general procedure for conducting a tax audit is determined by this Code, as well as by the Enterprise Code of the Republic of Kazakhstan in the part not regulated by this Code.

Article 152. Tax audit

1. A tax audit is carried out in the form of a comprehensive, thematic, counter tax audit, and time-based survey.

The period subject to tax audit must not exceed the statute of limitations.

Tax authorities have the right to carry out tax audits of structural divisions of a legal entity, regardless of the tax audit of the legal entity itself.

2. A tax audit in relation to employees of bodies carrying out operational investigative activities in accordance with the Law of the Republic of Kazakhstan “On Operational Investigative Activities” is carried out in a special manner.

The special procedure for conducting a tax audit is determined by the authorized body together with special government bodies, military intelligence bodies of the Ministry of Defense of the Republic of Kazakhstan, and law enforcement agencies.

3. When determining the audited period, the tax period covered by the tax audit is not included when assigning:

1. a comprehensive tax audit, with the exception of those appointed during the reorganization or liquidation of a resident legal entity, a structural unit of a non-resident legal entity;

2. a thematic tax audit on a tax application or complaint of the taxpayer (tax agent), including:

on a tax application in connection with the deregistration of a value added tax payer;

in connection with a complaint from a taxpayer (tax agent) about a notification of the results of a tax audit.

The provisions of part one of this paragraph do not apply to tax audits in relation to:

1. taxpayers subject to tax monitoring;

2. subsoil users;

3. taxpayers carrying out activities related to the production and turnover of certain types of excisable products, biofuel.

4. A tax audit is appointed in accordance with this Code, taking into account the tax burden coefficient.

At the same time, a comprehensive tax audit is not assigned for a tax period in which the taxpayer’s tax burden ratio is at least 90 percent of the upper tax burden ratio for the relevant type of activity and taking into account the region of activity.

The provisions of part two of this paragraph do not apply to the case of ordering a comprehensive tax audit at the request of the taxpayer himself, on the grounds provided for by the Criminal Procedure Legislation of the Republic of Kazakhstan, at the request of the prosecutor's office.

Article 153. Cases and grounds for ordering a tax audit

1. A tax audit is ordered in the following cases:

1. submission by the taxpayer (tax agent) of an application, requirement provided for by this Code;

2. the presence of grounds provided for by the Criminal Procedure Code of the Republic of Kazakhstan;

3. the tax authority makes a decision to conduct a tax audit.

The procedure and basis for making a decision of the tax authority to conduct a tax audit are determined by the authorized body;

4. expiration of the subsoil use contract, with the exception of cases of re-registration of the subsoil use right to the licensed subsoil use regime.

2. A tax audit is carried out on the basis of an order.

3. A tax audit can be carried out for a previously audited period.

A tax audit for a previously audited period is carried out:

1. upon application, demand, complaint of the taxpayer (tax agent);

2. on the grounds provided for by the Criminal Procedure Code of the Republic of Kazakhstan;

3. based on the decision of the authorized body.

If a taxpayer (tax agent) files a complaint to the court against a notification of the results of a tax audit, a tax audit on the appealed issue for the previously audited period is not carried out until the judicial act enters into legal force.

4. During tax periods when a taxpayer is in horizontal monitoring, a tax audit is not carried out, with the exception of:

1. counter checks;

2. tax audits upon application, demand, complaint of the taxpayer (tax agent);

3. tax audits on the grounds provided for by the Criminal Procedure Code of the Republic of Kazakhstan;

4. tax audits in connection with disagreement with a reasoned decision on horizontal monitoring on issues of fulfillment of a tax obligation and (or) failure to comply with such a decision;

5. tax audits regarding the availability of accompanying invoices for goods and compliance of the name, quantity (volume) of goods with the information specified in the accompanying invoices for goods:

when moving, selling and (or) shipping goods across the territory of the Republic of Kazakhstan, including those carried out by international road transport between member states of the EAEU;

when importing goods into the territory of the Republic of Kazakhstan from the territory of states that are not members of the EAEU and member states of the EAEU;

when exporting goods from the territory of the Republic of Kazakhstan to the territory of states that are not members of the EAEU and member states of the EAEU;

6. tax audits on the availability and authenticity of means of identification and registration and control stamps;

7. tax audits on issues of license availability;

8. tax audits on the availability of invoices for goods imported and transported between member states of the EAEU and compliance of the names of goods with the information specified in the invoices;

9. tax audits on compliance with the procedure for using cash registers;

10. tax audits on compliance with the legislation of the Republic of Kazakhstan on permits and notifications and conditions of production, storage and sale of certain types of excisable goods;

11. tax audits on the presence and authenticity of a product on a means of identification for goods subject to mandatory labeling in accordance with international treaties ratified by the Republic of Kazakhstan and (or) the legislation of the Republic of Kazakhstan;

12. tax audits on issues of state regulation of the production and turnover of certain types of excisable goods, as well as the turnover of aviation fuel, biofuel, fuel oil;

13. tax audits on issues of determining mutual settlements between the taxpayer and his debtors;

14. tax audits on transfer pricing issues.

Article 154. Order of the tax authority

1. The order of the tax authority must contain:

1. date and number of registration of the order with the tax authority;

2. identification data of the taxpayer (tax agent) - in cases where a tax audit is ordered directly in relation to the taxpayer (tax agent);

3. the name of the tax authority that issued the order;

4. the type, in cases provided for by the Entrepreneurial Code, and the form of tax audit;

5. the period of the tax audit, the periods being audited, with the exception of a time-based survey, in cases where a tax audit is ordered directly in relation to the taxpayer (tax agent);

6. the area of ​​the territory being inspected, issues to be clarified during a tax audit - in cases where a tax audit is not ordered in relation to a specific taxpayer (tax agent);

7. last names, first names and patronymics of tax authority officials authorized to conduct a tax audit, as well as specialists involved in participating in a tax audit in accordance with this Code.

The tax authority's order may be issued in the form of an electronic document.

2. When ordering tax audits, with the exception of a time-based inspection, the order of the tax authority specifies the issues to be checked, depending on the form of the tax audit.

The order to conduct a comprehensive tax audit does not indicate the types of taxes, payments to the budget and social payments being audited.

3. The order is signed by the first head of the tax authority or a person replacing him, unless otherwise established by this paragraph.

An order to conduct a counter tax audit, as well as a time-keeping survey, can be signed by the deputy head of the tax authority or his deputy.

4. An additional order is issued by the tax authority in the following cases:

1. extension of the deadline for conducting a tax audit;

2. changes in the number and (or) replacement of officials of the tax authority conducting tax audits;

3. changes in the period under review.

The additional order must contain:

1. number and date of registration of the previous order;

2. last names, first names and patronymics of officials of the tax authority and specialists involved in conducting a tax audit in accordance with this Code.

Article 155. Comprehensive tax audit

1. Comprehensive tax audit - a tax audit on issues of fulfillment of tax obligations for all types of taxes, payments to the budget and social obligations.

A comprehensive tax audit may include issues of thematic tax audits.

2. When liquidating or terminating the activities of a taxpayer, an exclusively comprehensive tax audit is carried out (hereinafter referred to as a liquidation tax audit).

When a structural unit of a resident legal entity is deregistered, a comprehensive tax audit is not carried out, unless the taxpayer submits an application for such an audit.

Article 156. Thematic tax audit

1. Thematic tax audit is a tax audit of the fulfillment of tax obligations for certain types of taxes and (or) payments to the budget and (or) social obligations and other requirements of this Code and the legislation of the Republic of Kazakhstan, control over compliance with which is entrusted to the tax authority.

2. A thematic tax audit is carried out on the following issues:

1. fulfillment of tax obligations for certain types of taxes and (or) payments to the budget;

2. completeness and timeliness of calculation, withholding and transfer of social payments;

3. determination of the tax liability for the action (actions) on issuing an invoice, the commission of which (which) was recognized by the court as carried out (carried out) without the actual performance of work, provision of services, shipment of goods;

4. determination of the tax liability for mutual settlements with the taxpayer (taxpayers), in respect of whom (whom) a pre-trial investigation is being conducted on the fact of taking actions to issue an invoice without actually performing work, providing services, or shipping goods;

5. determination of the tax liability for mutual settlements with the taxpayer (taxpayers), in respect of which (whom) the tax authority suspended the issuance of electronic invoices in accordance with subparagraph 1) paragraph 1 of Article 88 of this Code;

6. determination of mutual settlements between the taxpayer and his debtors;

7. availability of invoices for goods imported and transported between member states of the EAEU and compliance of the names of goods with the information specified in the invoices;

8. availability of accompanying invoices for goods and compliance of the name, quantity (volume) of goods with the information specified in the accompanying invoices for goods:

when moving, selling and (or) shipping goods across the territory of the Republic of Kazakhstan, including those carried out by international road transport between member states of the EAEU;

when importing goods into the territory of the Republic of Kazakhstan from the territory of states that are not members of the EAEU and member states of the EAEU;

when exporting goods from the territory of the Republic of Kazakhstan to the territory of states that are not members of the EAEU and member states of the EAEU;

9. confirmation of the presence of balances of goods included in the list of goods to which reduced rates of customs duties are applied in connection with the accession of the Republic of Kazakhstan to the World Trade Organization;

10. the legality of applying the provisions of international treaties;

11. confirmation of the non-resident’s claim for income tax refund from the budget in connection with the application of the provisions of an international treaty regulating the issues of avoiding double taxation and preventing tax evasion;

12. set out in the application of a non-resident for re-examination of a tax application for the refund of income tax from the budget in connection with the application of the provisions of an international treaty regulating the issues of avoiding double taxation and preventing tax evasion;

13. availability of documents provided for by the regulatory legal acts of the Republic of Kazakhstan adopted for the implementation of international treaties when exporting goods from the territory of the Republic of Kazakhstan to the territory of the EAEU member states and compliance of goods with the information specified in the documents;

14. fulfillment by a person and (or) a structural unit of a legal entity of the requirements established by this Code when receiving, spending money and (or) other property from foreign states, international and foreign organizations, foreigners, stateless persons, in certain cases;

15. the presence and authenticity of identification means on the product for goods subject to mandatory labeling in accordance with international treaties ratified by the Republic of Kazakhstan and (or) the legislation of the Republic of Kazakhstan;

16. compliance with the requirements of the legislation of the Republic of Kazakhstan on state regulation of the production and turnover of certain types of excisable goods, as well as the turnover of aviation fuel, biofuel, fuel oil;

17. the presence and authenticity of means of identification and accounting and control marks;

18. availability of a license;

19. registration with the tax authorities;

20. fulfillment of the tax obligation for value added tax and (or) excise duty on goods imported into the territory of the Republic of Kazakhstan from the territory of the EAEU member states;

21. confirmation of the authenticity of excess value added tax amounts, including those presented for refund;

22. confirmation of the actual completion of turnover for the sale of goods, performance of work and provision of services;

23. compliance with the procedure for issuing electronic invoices;

24. confirmation of the presence of violations specified in the notice of discrepancies identified as a result of desk control;

25. compliance with tax registration requirements;

26. compliance with the procedure for using cash registers and (or) a three-component integrated system;

27. the presence of cash registers and (or) a three-component integrated system;

28. availability of equipment (device) intended for making payments using payment cards;

29. failure to comply with a reasoned decision to monitor large taxpayers;

30. disagreement with a reasoned decision on horizontal monitoring on issues of fulfillment of a tax obligation and (or) non-fulfillment of such a decision;

31. set out in the complaint of the taxpayer (tax agent) against the notification of the results of the tax audit;

32. fulfillment by banking organizations of the duties established by:

this Code;

Social Code of the Republic of Kazakhstan;

Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance”;

other legislation of the Republic of Kazakhstan, control over compliance with which is entrusted to the tax authorities;

33. compliance with the legislation of the Republic of Kazakhstan on permits and notifications and conditions of production, storage and sale of certain types of excisable goods;

34. transfer pricing;

35. execution of an order to suspend debit transactions at the cash desk of the taxpayer (tax agent).

A thematic tax audit can be carried out simultaneously on several issues.

3. Tax authorities do not have the right to carry out a thematic tax audit of actions related to issuing an invoice, the commission of which was recognized by the court as carried out without the actual performance of work, provision of services, or shipment of goods, before sending to the taxpayer (tax agent) a notice of discrepancies identified as a result of desk control and the expiration of the deadline for its execution.

4. By agreement with associations of private business entities, representatives of such associations may be invited to participate in a thematic tax audit assigned not to a specific taxpayer (tax agent).

Representatives of associations of private business entities monitor compliance with the rights of the taxpayer (tax agent) when conducting the specified thematic tax audits.

5. A thematic tax audit is carried out simultaneously on issues of fulfillment of tax obligations for certain types of taxes and (or) payments to the budget and confirmation of the reliability of excess value added tax amounts, including those presented for refund, when assigned on one of the following grounds:

1. a tax application of the taxpayer for the return of the amount of excess value added tax to apply the procedure for returning the excess amount of value added tax within twenty tax periods in equal shares - upon confirmation of the accuracy of the amounts of excess value added tax;

2. the taxpayer’s demands for a refund of the excess value added tax amount specified in the value added tax return - upon confirmation of the authenticity of the excess value added tax amounts presented for refund.

Article 157. Counter tax audit

1. Counter tax audit is an auxiliary tax audit of persons who carried out transactions with a taxpayer (tax agent), in respect of whom a comprehensive or thematic tax audit is being carried out, in order to obtain additional information about such transactions, confirm the fact and content of transactions on issues arising during the tax audit of the specified taxpayer (tax agent).

In this case, a counter tax audit is carried out for a period that corresponds to the audited period of the taxpayer (tax agent) within the limitation period.

2. A counter tax audit is appointed in the manner determined by the authorized body.

3. A counter tax audit is also recognized as an audit conducted by:

1. at the request of tax or law enforcement authorities of other states, international organizations in accordance with international treaties (agreements) on mutual cooperation between tax or law enforcement authorities, one of the parties to which is the Republic of Kazakhstan, as well as agreements concluded by the Republic of Kazakhstan with international organizations;

2. in relation to persons who carried out transactions with participants in horizontal monitoring.

Article 158. Timing examination

1. Time-lapse survey is a tax audit conducted by the tax authority in order to establish the actual income of the taxpayer and the actual costs associated with activities aimed at generating income for the period during which the survey is conducted.

2. Results of the timing examination:

1. are used in the tax risk management system;

2. are taken into account when calculating amounts of taxes and payments to the budget based on the results of a comprehensive or thematic tax audit.

3. The decision to conduct a timing survey is made by the tax authority at the location indicated in the registration data of the taxpayer, and (or) at the location of the taxable object and (or) tax-related object, in the manner determined by the authorized body.

Article 159. Tax audit participants

1. Participants in a tax audit are:

1. officials of the tax authority conducting a tax audit;

2. specialists engaged by the tax authority to conduct a tax audit in accordance with this Code, specified in the order (hereinafter referred to as the specialist);

3. persons inspected:

during thematic tax audits not assigned in relation to a specific taxpayer (tax agent), - the taxpayer, including member states of the EAEU and states that are not members of the EAEU, in the area of ​​territory specified in the order;

for other forms of tax audits - the taxpayer (tax agent) specified in the order.

2. To study issues requiring special knowledge and skills, and to obtain advice, the tax authority has the right to involve a specialist with such special knowledge and skills, including officials of other state bodies of the Republic of Kazakhstan, in a tax audit.

On questions presented on paper or in the form of an electronic document, posed by an official of the tax authority, the specialist involved in the audit draws up a conclusion, which is used during the tax audit.

Copies of such written questions and conclusions are attached to the tax audit report, including the copy handed over to the taxpayer (tax agent).

3. A tax audit is also carried out in relation to the authorized representative of the participants of a simple partnership (consortium), responsible for maintaining consolidated tax records for such activities, to obtain information about the inspected taxpayer (tax agent) on issues related to the business activities of the inspected taxpayer (tax agent).

Article 160. Rights and obligations of officials of the tax authority when conducting a tax audit

1. When conducting a tax audit for the audited period, officials of the tax authority have the right:

1. demand and receive from banking organizations documents and information about the availability and numbers of bank accounts of the inspected person, as well as documents and information relating to the balances and movement of money in the accounts of taxpayers (inspected persons), necessary for conducting an audit, including those containing bank secrecy in accordance with the legislation of the Republic of Kazakhstan;

2. request and receive from government bodies the documents and information necessary for carrying out the inspection, including those constituting commercial, banking, tax and other secrets protected by law in accordance with the laws of the Republic of Kazakhstan;

3. request and receive accounting documentation on paper and electronic media, as well as access to automated databases (information systems) in accordance with the subject of the tax audit;

4. demand and receive written explanations from the taxpayer, including his employees, on issues arising during the tax audit;

5. send requests to government and other bodies (organizations) of foreign states on issues that arose during the tax audit;

6. require the taxpayer (tax agent) to provide the right of access to view data from software designed to automate accounting and tax accounting, and (or) information system used by him and containing:

data from primary accounting documents;

data from accounting registers;

information about objects of taxation and (or) objects related to taxation.

The provision of part one of this subparagraph, with the exception of the case of presenting such a requirement during horizontal monitoring and conducting a tax audit in relation to income and expenses, does not apply to software and (or) information system of banking organizations containing information constituting bank secrecy in accordance with the laws of the Republic of Kazakhstan;

7. inspect property that is the object of taxation and (or) an object related to taxation, regardless of its location, conduct an inventory of the property of the inspected person (except for residential premises), including for compliance with the information specified in the invoices;

8. determine by indirect method objects of taxation and (or) objects related to taxation in the manner prescribed by this Code;

9. exercise other rights in accordance with this Code and the laws of the Republic of Kazakhstan.

2. When conducting a tax audit, officials of the tax authority are obliged to:

1. respect the rights and legitimate interests of the person being inspected, to prevent harm to the person being inspected by unlawful decisions and actions (inaction);

2. ensure the safety of documents received and compiled during a tax audit, not disclose their contents without the consent of the person being audited, except in cases provided for by the laws of the Republic of Kazakhstan;

3. observe professional ethics;

4. not violate the established work schedule of the taxpayer being inspected during the period of the tax audit;

5. provide, at the request of the person being inspected, the necessary information about the provisions of this Code relating to the procedure for conducting tax audits;

6. present, during a tax audit, the representatives of the person being inspected with an order, as well as their official IDs or identification cards;

7. perform other duties provided for by this Code.

Article 161. Rights and obligations of the taxpayer (tax agent) when conducting a tax audit

1. When conducting a tax audit, a taxpayer (tax agent) has the right to:

1. request from the tax authority and receive from them information about the provisions of this Code and the legislation of the Republic of Kazakhstan relating to the procedure for conducting an audit;

2. require officials of tax authorities conducting a tax audit to present an order to conduct a tax audit, as well as service certificates or identification cards;

3. be present during a tax audit and provide explanations on issues related to the subject of the tax audit;

4. submit, in the manner prescribed by the tax legislation of the Republic of Kazakhstan, a written objection to the preliminary tax audit report;

5. provide a standard audit file - accounting data in an electronic format that allows analysis through the information systems of the tax authority.

Requirements for the standard file, the procedure for its preparation and provision are established by the authorized body;

6. enjoy other rights provided for by this Code.

2. When conducting tax audits, a taxpayer (tax agent) is obliged to:

1. submit, at the request of officials of the tax authority, documents and information on paper and electronic media within the established time limits;

2. submit accounting documentation compiled by the taxpayer (tax agent);

3. ensure unimpeded access for officials of the tax authority conducting a tax audit, and officials invited to participate in such an audit, to the territory and (or) premises of the inspected person and provide them with a workplace;

4. ensure that inventory is carried out during tax audits;

5. provide, at the request of tax authority officials conducting a tax audit, written and oral explanations on the activities of the taxpayer (tax agent);

6. provide access to viewing data from software designed to automate accounting and tax accounting, and (or) information system used by it and containing:

data from primary accounting documents;

data from accounting registers;

information about objects of taxation and (or) objects related to taxation;

7. fulfill other duties provided for by this Code and the laws of the Republic of Kazakhstan.

When conducting thematic inspections on the issues specified in subparagraphs 7), 8), 9), 13) and 15) paragraph 2 of Article 156 of this Code, expenses for unloading, loading, storage arising during the inspection are reimbursed by the persons being inspected.

Paragraph 2. Procedure and timing of tax audits

Article 162. Beginning of a tax audit

1. The start date of a tax audit is the date of delivery of the tax authority’s order to the taxpayer (tax agent) in person against signature, unless otherwise established by clause 6 of this article.

2. The tax authority's order is submitted to the taxpayer (tax agent) within three working days following the day of issue.

The taxpayer (tax agent) signs on a copy of the tax authority's order indicating familiarization and receipt, as well as the date and time of receipt.

The provisions of parts one and two of this paragraph do not apply to thematic tax audits that are not assigned in relation to a specific taxpayer (tax agent).

3. When conducting a thematic tax audit that is not assigned in relation to a specific taxpayer (tax agent), the taxpayer (tax agent) or his employee who sells goods, performs work or provides services is presented with the original instruction for review and is given a copy of it.

In the original order of the tax authority, the taxpayer (tax agent) or his employee selling goods, performing work or providing services:

a corresponding entry is made indicating that the order of the tax authority has been read and a copy has been received;

the signature, date and time of receipt of a copy of the tax authority's order are placed.

4. If the taxpayer (tax agent) refuses to receive an order from the tax authority, the tax authority official:

1. makes a video recording of the fact of refusal;

2. makes an appropriate entry on a copy of the tax authority’s order;

3. draws up an act of refusal to receive an order from the tax authority with the involvement of witnesses.

5. The refusal of a taxpayer (tax agent) to receive an order from a tax authority is not grounds for canceling a tax audit.

Refusal of a taxpayer (tax agent) to receive an order from a tax authority means non-admission of tax authority officials to a tax audit.

The provision of part two of this paragraph does not apply if the taxpayer (tax agent) has the right to deny tax authority officials access to the territory and (or) premises.

6. If the taxpayer (tax agent) refuses to receive an order from the tax authority, the date of commencement of the audit is considered to be the date of drawing up the act of refusal to receive the order.

7. During the period of a tax audit, termination of this tax audit is not allowed for:

1. tax application of the taxpayer (tax agent);

2. termination of a criminal case and a tax audit on the grounds provided for by the Criminal Procedure Code of the Republic of Kazakhstan, if the audit is carried out as part of a pre-trial investigation.

8. If a taxpayer appeals an order of a tax authority during the period of a tax audit, suspension of such a tax audit is not allowed.

Article 163. Deadline for tax audits

1. The period for conducting a tax audit, indicated in the order of the tax authority, should not exceed thirty working days from the date of delivery of the order, unless otherwise established by this article.

2. The deadline for conducting a tax audit in relation to legal entities that do not have structural divisions, individual entrepreneurs and non-residents operating through permanent establishments with no more than one location in the Republic of Kazakhstan, designated:

1. by the tax authority, may be extended:

tax authority – up to forty working days;

by a higher tax authority – up to fifty working days;

2. by an authorized body, may be extended up to fifty working days.

3. The deadline for conducting a tax audit in relation to legal entities with structural divisions and non-residents operating through permanent establishments, if there is more than one location in the Republic of Kazakhstan, assigned:

1. by the tax authority, may be extended:

tax authority - up to sixty-five working days;

by a higher tax authority – up to one hundred and sixty working days;

2. by the authorized body, may be extended by the authorized body up to one hundred and sixty working days.

The period for conducting a tax audit specified in paragraphs 2 and 3 of this article should not exceed one hundred and eighty calendar days from the date of commencement of such an audit, with the exception of tax audits in relation to large businesses or when sending a request for information to foreign countries and receiving information on it in accordance with international agreements.

4. The deadline for conducting a tax audit in relation to taxpayers undergoing tax monitoring, appointed:

1. by the tax authority, may be extended:

tax authority - up to seventy-five working days;

by a higher tax authority – up to one hundred and eighty working days;

2. by the authorized body, may be extended by the authorized body up to one hundred and eighty working days.

5. The total period for conducting a tax audit, taking into account the extension provided for in this article, should not exceed the periods determined by paragraphs 2, 3 and 4 of this article.

6. The period for conducting a tax audit may be suspended by the tax authorities for the period:

delivery to the taxpayer (tax agent) of the tax authority's request for the provision of information and (or) documents and submission by the taxpayer (tax agent) of the information and (or) documents requested during the tax audit;

sending a request from a tax authority to other tax authorities, government agencies, banking organizations and other organizations operating in the territory of the Republic of Kazakhstan, and obtaining information and (or) documents on the specified request;

sending a request for information to foreign countries and receiving information on it from tax authorities in accordance with international agreements;

preparation of a written objection by the inspected taxpayer (tax agent) to the preliminary tax audit report and its consideration by the tax authority in the manner prescribed by the legislation of the Republic of Kazakhstan.

When suspending or reinstating the period for conducting a tax audit, the tax authority notifies the state body that carries out activities in the field of state legal statistics and special accounting within its competence.

The suspension period on the grounds provided for in this article is not included in the tax audit period:

1. taxpayers undergoing tax monitoring;

2. carried out in connection with the liquidation of a resident legal entity, a structural unit of a non-resident legal entity, termination by a non-resident legal entity of activities carried out in the Republic of Kazakhstan through a permanent establishment, termination of the activities of an individual entrepreneur;

3. for questions:

transfer pricing;

confirmation of the authenticity of excess value added tax amounts presented for refund;

inspections of tax agents for the refund of income tax from the budget based on an application from a non-resident;

set out in the complaint of the taxpayer (tax agent) against the notification of the results of the tax audit;

4. carried out on the grounds provided for by the Criminal Procedure Code of the Republic of Kazakhstan;

5. in the event that the taxpayer (tax agent) is required by the tax authority to submit documents (information) during tax audits;

6. in cases where a preliminary tax audit report is issued to the taxpayer (tax agent), as well as the tax authority considers a written objection from the taxpayer (tax agent) to the preliminary tax audit report in the manner prescribed by the legislation of the Republic of Kazakhstan.

The period for suspension of other tax audits not specified in this paragraph is included in the period for the tax audit.

7. The tax authority is obliged to provide the audited taxpayer (tax agent) with a notice of suspension or resumption of a tax audit within three working days from the date of suspension or resumption by:

1. referrals electronically through a web portal - if the taxpayer is registered on the web portal.

When sent electronically, a notice of suspension or resumption of a tax audit is considered delivered to the taxpayer being audited (tax agent) from the moment it is reviewed in the personal account of the user of the web portal;

2. delivery in person against signature or sending by post or other communication organization by registered mail with notification - if such notice is not read in the personal account of the user of the web portal after one business day following the day such notice was sent electronically.

When sent through a postal or other communication organization by registered mail with notification, a notice of suspension or resumption of a tax audit is considered to be delivered to the taxpayer being inspected (tax agent) from the date of such person’s marking in the notification of the postal or other communication organization.

When delivering a notice of suspension or resumption of a tax audit in person, against signature, the taxpayer (tax agent) being inspected puts a signature on the tax authority’s copy indicating familiarization and receipt, as well as the date and time of receipt.

8. The deadline for conducting, extending and suspending thematic tax audits to confirm the authenticity of excess value added tax amounts presented for refund is established in compliance with the deadlines provided for in paragraph 2 of Chapter 10 of this Code.

9. The period for conducting a time-keeping survey cannot exceed thirty working days.

Extension and (or) suspension of the tax audit period provided for in this article do not apply when conducting a time-based survey.

A time-based inspection can be carried out outside normal business hours (night time, weekends, holidays), if the taxpayer (tax agent) being inspected carries out his activities at the specified time.

10. The period between:

1. the date of sending the tax audit report to the taxpayer (tax agent) electronically and the date of certification of such act through an electronic digital signature;

2. the date of sending the tax audit report to the taxpayer (tax agent) electronically and the date of delivery against signature in the absence of certification of such an act by means of an electronic digital signature.

Article 164. Requirement to submit documents

1. Upon delivery of an order from a tax authority, the taxpayer (tax agent) may be served with a requirement to submit documents.

The requirement to submit documents during the audit is served no more than twice, with the exception of audits of taxpayers classified as medium and large businesses.

2. The deadline for the taxpayer (tax agent) to fulfill the requirement to submit documents is ten working days from the day following the day of delivery.

In cases where a taxpayer (tax agent) sends a request for an additional period of time to fulfill the requirement to submit documents, the tax authority may extend the deadline for execution to thirty working days based on the volume of the requested documents.

Article 165. Peculiarities of conducting a timing examination

1. A time-keeping examination is carried out in the presence of the taxpayer (tax agent) and (or) his representative.

2. To conduct a time-based survey, the tax authority independently determines questions regarding the taxable object being surveyed and (or) an object related to taxation.

The following are subject to mandatory examination:

1. objects of taxation and (or) objects related to taxation. If necessary, the tax authority has the right to conduct an inventory of the taxpayer’s inventory;

2. the availability of money, monetary documents, accounting books, reports, estimates, securities, calculations, declarations and other documents related to the surveyed object of taxation and (or) object related to taxation;

3. fiscal report of the cash register.

3. The tax official conducting the time-keeping survey shall daily ensure the completeness and accuracy of the information obtained during the survey being entered into the time-keeping and observation cards.

A chronological observation map is drawn up for each taxable object and (or) tax-related object, as well as for each other source of income.

The timing and observation card must contain:

1. identification data and type of activity of the taxpayer;

2. date of conduct, start and end time of the timing examination;

3. location of the taxable object and (or) tax-related object;

4. the cost of goods sold, work performed, services provided;

5. data on the taxable object being surveyed and (or) an object related to taxation;

6. examination results.

4. Every day, at the end of the survey day, a summary table is compiled for all surveyed taxation objects and (or) tax-related objects, as well as for other sources of income.

5. The timing and observation card and the summary table must be signed by an official of the tax authority and the taxpayer or his representative and attached to the timing inspection report.

If necessary, copies of supporting documents, calculations and other materials obtained during the survey are attached to the timing and observation card.

Article 166. Peculiarities of conducting a thematic tax audit to confirm the reliability of excess value added tax amounts

1. A thematic tax audit to confirm the reliability of excess value added tax amounts is carried out in the following cases:

1. submission of a tax application to confirm the reliability of the amounts of excess value added tax in terms of the amount of tax offset against goods, works, services acquired in connection with the construction of buildings and structures for industrial purposes, put into operation for the first time in the territory of the Republic of Kazakhstan, as well as during the period of geological exploration and field development;

2. submitting a request for the return of the amount of excess value added tax;

3. conducting a thematic tax audit to confirm the authenticity of excess value added tax amounts previously returned from the budget to the taxpayer, including under a simplified procedure.

2. A thematic tax audit on value added tax refunds is carried out simultaneously on the following issues:

1. fulfillment of the tax obligation for value added tax;

2. confirmation of the authenticity of the amounts of excess value added tax presented or previously confirmed for refund.

3. The period under review includes:

1. the tax period specified in the tax application - when submitting an application for a refund of excess value added tax generated in connection with the application of Article 129 of this Code;

2. the tax period for which the taxpayer submitted a request for the return of the amount of excess value added tax for the tax period for which a return on value added tax was submitted indicating the request for a return of the amount of excess value added tax - when submitting a request for the return of the amount of excess value added tax;

3. tax periods for which audits for this type of tax were not carried out and which do not exceed the statute of limitations - when filing a claim for the return of the excess value added tax.

4. tax periods for which the excess value added tax amounts were previously returned - in the case of a thematic tax audit to confirm the accuracy of the excess value added tax amounts previously returned from the budget to the taxpayer, or a comprehensive tax audit.

4. When conducting a thematic tax audit on a value added tax refund in order to confirm the authenticity of the amount of excess value added tax presented for refund in accordance with Article 129 of this Code, the audited period includes the period of time starting from the tax period in which:

1. construction of buildings and structures for production purposes has begun;

2. a subsoil use contract has been concluded in the manner prescribed by the legislation of the Republic of Kazakhstan.

5. When confirming the authenticity of the amount of excess value added tax:

1. presented for refund in accordance with Article 129 of this Code, the results of tax audits carried out on the tax application of the taxpayer to confirm the reliability of the amounts of excess value added tax are taken into account;

2. formed for tax periods before January 1, 2013, the results of previously conducted tax audits of the taxpayer, including counter tax audits, are taken into account.

6. When determining the amount of value added tax to be refunded in accordance with this Code, the following information is taken into account:

1. confirming the fact of export of goods from the customs territory of the EAEU in the customs export procedure, and information from documents confirming the export of goods - in the case of export of goods;

2. from documents confirming the fact of performance of work on processing of customer-supplied raw materials by the taxpayer of the Republic of Kazakhstan - in the case of performance of work on processing of customer-supplied raw materials imported into the territory of the Republic of Kazakhstan from the territory of another state - a member of the EAEU, with the subsequent export of processed products to the territory of another state;

3. the customs authority, confirming the fact of export of processed products from the customs territory of the EAEU - in the case of carrying out work on processing customer-supplied raw materials imported into the territory of the Republic of Kazakhstan from the territory of one EAEU member state, with the subsequent sale of processed products to the territory of a state that is not a member of the EAEU.

7. Receipt of foreign currency earnings to the taxpayer’s bank accounts in second-tier banks in the territory of the Republic of Kazakhstan, opened in the manner determined by the legislation of the Republic of Kazakhstan, is taken into account when determining the amount of value added tax to be refunded in the event of:

1. export of goods;

2. export of goods from the territory of the Republic of Kazakhstan to the territory of a member state of the EAEU under a leasing agreement (contract), providing for the transfer of ownership of it to the lessee - in terms of reimbursement of the original cost of the goods (the subject of the lease);

3. performing work on processing customer-supplied raw materials imported into the territory of the Republic of Kazakhstan from the territory of another state - a member of the EAEU, with the subsequent export of processed products to the territory of another state or to the territory of a state that is not a member of the EAEU.

The requirements of part one of this paragraph regarding the receipt of foreign currency earnings into taxpayer bank accounts in banking organizations on the territory of the Republic of Kazakhstan do not apply to taxpayers:

1. operating within the framework of a production sharing agreement concluded between the Government of the Republic of Kazakhstan and the subsoil user before January 1, 2009, selling produced unstable condensate from the territory of the Republic of Kazakhstan to the territory of other EAEU member states;

2. those carrying out exploration and (or) production of hydrocarbons at sea within the framework of a production sharing agreement (contract), providing for the transfer of minerals in order to fulfill the subsoil user's tax obligation to pay royalties and (or) the share of the Republic of Kazakhstan for production sharing in kind.

8. In the case of export of goods through foreign trade commodity exchange (barter) transactions, when determining the amount of value added tax to be refunded, the presence of:

1. agreement (contract) on foreign trade commodity exchange (barter) operations;

2. an import declaration for goods for goods supplied to the payer of value added tax by the buyer of exported goods under a foreign trade commodity exchange (barter) transaction.

9. In the case of export of goods from the territory of the Republic of Kazakhstan to the territory of a member state of the EAEU through foreign trade commodity exchange (barter) transactions, provision of a loan in the form of things, when determining the amount of value added tax to be refunded, the presence of:

1. agreement (contract) on foreign trade commodity exchange (barter) operations;

2. an agreement (contract) to provide a loan in the form of things;

3. statements on the import of goods and payment of indirect taxes on goods supplied to the payer of value added tax by the buyer of exported goods under the specified operations.

10. In order to determine the reliability of the amount of excess value added tax during the audit, a tax risk management system is used, within the framework of which an analytical report “Pyramid by Suppliers” is generated.

For the purposes of this article, the analytical report “Pyramid by Suppliers” is the results of comparative control on the issuance of electronic invoices, carried out by tax authorities based on the study and analysis of electronic invoices, tax reporting for value added tax and (or) information about the objects of informatization of the tax authority.

11. Based on the results of a thematic tax audit on the return of value added tax, the amount of excess value added tax to be refunded is determined.

No refund of value added tax is made based on the results of a thematic tax audit in the following cases:

1. responses to requests for counter audits to confirm the reliability of mutual settlements with the supplier and buyer have not been received or a counter tax audit has not been carried out, including due to:

absence of a supplier at the location;

loss of supplier records;

2. an underestimation of the amount of value added tax on goods sold, work performed and services provided was revealed when comparing between the information reflected in the tax reporting for value added tax from the direct supplier for the tax period and information from the electronic invoice information system for all issued invoices of the supplier;

3. a criminal case has been initiated under Articles 216 and 245 of the Criminal Code of the Republic of Kazakhstan, under which the taxpayer in respect of whom is being investigated tax audit, or its direct supplier;

4. the issuance of electronic invoices for the inspected taxpayer or its direct supplier has been suspended;

5. there is arrears in value added tax from the direct supplier;

6. foreign currency earnings are not received (not received in full);

7. the fact of export of goods during export is not confirmed (not fully confirmed).

12. The provisions of this article also apply if the tax authority includes the issue of confirming the authenticity of the amounts of excess value added tax presented for refund in a comprehensive audit.

Article 167. Features of conducting a thematic tax audit on the issue of income tax refund from the budget based on a tax application of a non-resident

1. A thematic tax audit on the issue of income tax refund from the budget on the basis of a tax application of a non-resident is carried out in relation to the tax agent with a view to fulfilling his tax obligations to calculate, withhold and transfer income tax at the source of payment from the income of a non-resident who filed such an application, within the limitation period.

2. The tax authority appoints a thematic tax audit within ten working days from the date of receipt of the non-resident’s tax application.

3. During a thematic tax audit, the tax authority checks documents for:

1. complete fulfillment by the tax agent of tax obligations for the calculation, withholding and transfer of income tax at the source of payment from the income of a non-resident;

2. the formation of a permanent establishment by a non-resident in accordance with this Code or an international treaty;

3. accounting registration of a non-resident applicant in accordance with the legislation of the Republic of Kazakhstan on state registration of legal entities and accounting registration of branches and representative offices, registration accounting;

4. the accuracy of the data specified in the tax application for income tax refund from the budget.

Article 168. Access to the territory and (or) premises for conducting a tax audit

1. The taxpayer (tax agent) being audited is obliged to provide access to officials of the tax authority and other persons involved in conducting a tax audit:

to the territory and (or) premises (except for residential premises) used for generating income;

to objects of taxation and (or) objects related to taxation for inspection;

to view software data in accordance with subparagraph 6) paragraph 1 of Article 160 of this Code.

The taxpayer (tax agent) being inspected is obliged to provide access to officials of the tax authority and other persons involved in conducting a tax audit upon presentation of:

instructions from the tax authority, as well as service certificates or identification cards;

special admissions, if in accordance with the legislation of the Republic of Kazakhstan they are necessary for access to the territory and (or) premises of the inspected taxpayer (tax agent).

2. The taxpayer (tax agent) being inspected has the right to refuse access to the territory and (or) premises in cases where:

1. the order, as well as service certificates or identification cards are not presented;

2. officials of the tax authority and (or) persons involved in conducting a tax audit are not indicated in the order;

3. officials of the tax authority and (or) persons involved in conducting a tax audit do not have special access to the territory and (or) premises of the taxpayer (tax agent), if such access is required in accordance with the legislation of the Republic of Kazakhstan.

3. In the event of an unjustified refusal and (or) obstruction of the audited taxpayer (tax agent) from access of tax officials conducting a tax audit and persons involved in conducting a tax audit, a non-admission act is drawn up.

4. The act of non-admission is signed:

1. officials of the tax authority conducting a tax audit;

2. specialists;

3. the audited taxpayer (tax agent);

4. attracted witnesses in the manner determined by Article 182 of this Code.

If the taxpayer (tax agent), in respect of whom a tax audit has been assigned, refuses to sign the act of non-admission, the tax authority official specified in the order to conduct the tax audit makes an appropriate entry about this in such act.

Article 169. Preliminary tax audit report

1. Preliminary tax audit report – a document on the preliminary results of a tax audit, drawn up by the inspector in accordance with the tax legislation of the Republic of Kazakhstan and handed over to the taxpayer (tax agent) before drawing up the tax audit report.

The audited taxpayer (tax agent) has the right to submit a written objection to the preliminary tax audit report.

2. The procedure and timing for delivering a preliminary tax audit report to a taxpayer (tax agent), submitting a written objection to the preliminary tax audit report, as well as considering such an objection are approved by the authorized body.

3. When appointing a tax audit, appointed on the basis of an order from the authorized body to appoint and conduct a thematic tax audit, sent when considering a complaint from a taxpayer (tax agent) about a notification of the results of a tax audit, a preliminary tax audit report is not drawn up and not served.

Article 170. Completion of tax audit

1. Upon completion of the tax audit, the official of the tax authority who conducted the tax audit draws up a tax audit report.

The tax audit report must contain:

1. place and date of compilation;

2. verification form, period to be checked;

3. positions, surnames, first names and patronymics of the officials of the tax authority who conducted the tax audit;

4. positions, surnames, first names and patronymics of representatives of associations of private business entities who took part in the tax audit;

5. name of the tax authority;

6. identification data of the verified taxpayer (tax agent);

7. bank details of the verified taxpayer (tax agent);

8. last names, first names and patronymics of the head and officials of the taxpayer (tax agent) responsible for maintaining tax and accounting records and paying taxes and payments to the budget;

9. information about the previous audit and measures taken to eliminate previously identified violations (during a comprehensive or thematic tax audit);

10. general information about the documents submitted by the verified taxpayer (tax agent);

11. a detailed description of the violations identified, indicating the relevant provisions of the legislation of the Republic of Kazakhstan, the requirements of which were violated;

12. test results.

The tax audit report is accompanied by the necessary copies of documents, calculations made by the official of the tax authority who conducted the tax audit, and other materials obtained during the tax audit, with the exception of information that is a tax secret.

2. The tax audit report is drawn up in at least two copies and:

1. signed by the officials of the tax authority who conducted such an audit - if it is delivered in person against signature;

2. is certified by means of an electronic digital signature of the officials of the tax authority who conducted such an audit, if it is delivered electronically.

3. The end of the tax audit period is considered to be the day the tax audit report is delivered to the verified taxpayer (tax agent).

The tax audit report is presented to the verified taxpayer (tax agent) in the manner prescribed by clause 7 of Article 163 of this Code.

4. If it is impossible to deliver a tax audit report in person against signature to the verified taxpayer (tax agent) due to his absence at his location, a tax examination is carried out with the involvement of witnesses and a corresponding entry is made in the tax audit report.

The date of delivery of the tax inspection report is the date of drawing up the tax inspection report.

5. If an audited taxpayer (tax agent) refuses to receive a tax audit report, a corresponding entry is made in the tax audit report and an act of refusal to receive a tax audit report is drawn up.

The date of delivery of the tax audit report is the date of drawing up the act of refusal to receive the tax audit report.

6. If during the period from the date of receipt of liquidation tax reporting to the date of completion of the liquidation tax audit, a tax obligation arises for the calculation, payment of taxes, payments to the budget and social obligations, such obligations are indicated in the appendix to the tax audit report without the accrual of penalties and the application of penalties.

Article 171. Decision based on the results of a tax audit

1. Upon completion of a tax audit, in the event of detection of violations leading to the accrual of taxes and payments to the budget, reduction of losses, failure to confirm the return of excess amounts of value added tax and (or) corporate (individual) income tax withheld at the source of payment from the income of non-residents, the tax authority issues a notice of the results of the tax audit.

2. Registration of a notice of the results of a tax audit and a tax audit report is carried out by the tax authority under one number.

3. The notification of the results of a tax audit must contain:

1. information specified in clause 4 of Article 49 of this Code;

2. date and registration number of the notification and tax audit report;

3. amount:

accrued taxes and payments to the budget, social payments and penalties;

reduced losses;

excess value added tax not confirmed for refund;

corporate (individual) income tax withheld at the source of payment from the income of non-residents, not confirmed for refund;

4. details of relevant taxes and payments to the budget and penalties;

5. terms and place of appeal.

4. A notice of the results of a tax audit is presented to the taxpayer (tax agent) by:

1. referrals electronically through a web portal - in the case where the taxpayer (tax agent) is registered on the web portal.

When sent electronically, a notice of the results of a tax audit is considered delivered to the taxpayer (tax agent) from the moment it is reviewed in the personal account of the user of the web portal;

2. delivery in person against signature or sending by post or other communication organization by registered mail with notification - in the event that such notice has not been read in the user’s account of the web portal after three working days following the day of sending electronically.

When sent by postal or other communication organization by registered mail with notification, the notification of the results of a tax audit is considered to be delivered to the taxpayer (tax agent) from the date of the taxpayer's (tax agent) mark in the notification of the postal or other communication organization.

When delivering a notice of the results of a tax audit in person, against signature, the taxpayer (tax agent) puts a signature on the tax authority’s copy indicating familiarization and receipt, as well as the date and time of receipt.

5. If a postal or other communications organization returns a notice of the results of a tax audit sent to a taxpayer (tax agent) by registered mail with notification, the date of delivery of such notice is the date:

1. conducting a tax survey;

2. return of such a letter by postal or other communication organization - if the tax audit report was delivered on the basis of a tax inspection report.

6. If the taxpayer (tax agent) agrees with the accrued amounts of taxes, payments to the budget and (or) penalties specified in the notification of the results of a tax audit, the deadlines for fulfilling the tax obligation to pay taxes, payments to the budget, as well as the obligation to pay penalties may be extended by sixty working days at the request of the taxpayer (tax agent) with a payment schedule attached.

In this case, the specified amount is subject to payment to the budget with the accrual of penalties for each day of extension of the payment deadline and is paid in equal installments every fifteen working days of the specified period.

The deadline for fulfilling the tax obligation in the manner determined by part one of this paragraph for payment of the amounts of excise duty and taxes withheld at the source of payment accrued based on the results of the audit is not subject to extension.

7. Amounts of tax liability for the calculation, payment of taxes, payments to the budget and social obligations that arose during the period from the date of receipt of liquidation tax reporting to the date of completion of the liquidation tax audit are reflected in the notice of amounts accrued during the liquidation period.

8. If, when conducting a tax audit for the same tax period on the same issue, the tax authority revealed the fact that the taxpayer (tax agent) committed a violation of the tax legislation of the Republic of Kazakhstan, which was not identified during any of the previous tax audits, in relation to the taxpayer for such a violation, proceedings on an administrative offense cannot be started, and what has been started is subject to termination.

The provisions of part one of this paragraph do not apply to thematic tax audits upon the request of a non-resident to reconsider a tax application for a refund of income tax from the budget in connection with the application of the provisions of an international treaty regulating the avoidance of double taxation and the prevention of tax evasion.

The provision of part one of this paragraph does not apply to violations of the tax legislation of the Republic of Kazakhstan identified:

1. in terms of reducing the amount of tax or payment to the budget payable by the taxpayer (tax agent) by submitting additional tax reporting for a previously audited tax period for this type of tax or payment to the budget;

2. based on the results of a response to a request from a tax authority sent during any of the previous tax audits of the same tax period, if the specified response was received after the completion of such an audit;

3. based on the results of consideration of documents affecting the amount of tax or payment to the budget payable and not submitted by the taxpayer (tax agent) to the request of the tax authority during any of the previous tax audits of the same tax period for a given type of tax or payment to the budget;

4. regarding the action of issuing an invoice committed by a private business entity without actually performing work, providing services, or shipping goods, after the entry into force of a judicial act, if the tax authority first received information about such an action after the completion of any of the previous tax audits of the tax period in which such an action was committed.

Paragraph 3. Determination of objects of taxation and (or) objects related to taxation, in some cases by an indirect method

Article 172. Tax audits in the absence of accounting and other documents

1. If during a tax audit the taxpayer (tax agent) does not submit all or part of the documents necessary to determine the objects of taxation and (or) objects related to taxation, the taxpayer (tax agent) is required to submit a requirement to submit or restore documents and (or) information necessary to determine the objects of taxation and (or) objects related to taxation (hereinafter referred to as the requirement to submit or restore documents and (or) information), and also a notice of suspension of the tax audit.

2. The requirement to submit or restore documents and (or) information is submitted to the taxpayer (tax agent) in the manner prescribed by clause 4 of Article 171 of this Code.

3. The deadline for fulfilling the requirement to submit or restore documents and (or) information is thirty working days from the day following the day of delivery.

4. A taxpayer (tax agent) who has not submitted the documents necessary to determine the objects of taxation and (or) objects related to taxation, upon request for the submission or restoration of documents and (or) information, is obliged to give a written explanation of the reasons for the failure to provide these documents.

Article 173. Determination of objects of taxation and (or) objects related to taxation by indirect method

1. In case of violation of the accounting procedure, in case of loss or destruction of accounting documentation, when determining the income of an individual, the tax authorities determine the objects of taxation and (or) objects related to taxation, based on indirect methods (assets, property, liabilities, turnover, income, costs, expenses).

Violation of the accounting procedure, loss or destruction of accounting documentation is understood as the absence or failure by the taxpayer (tax agent) of documents that are the basis for determining taxable objects and (or) tax-related objects for calculating tax obligations requested on the basis of the requirements of the tax authority for the presentation or restoration of these documents.

The indirect method of determining objects of taxation and (or) objects related to taxation is understood to be the determination of the amounts of taxes and payments to the budget based on the assessment of assets, property, liabilities, income, turnover, expenses, as well as the assessment of other objects of taxation and (or) objects related to taxation, taken to calculate the tax liability for a specific tax and payment to the budget in accordance with this Code.

2. To determine objects of taxation and (or) objects related to taxation, based on indirect methods, the tax authority may use information about the taxpayer, his suppliers and buyers available to the tax authorities, including those obtained as part of interaction on tax administration, as well as obtained as a result of other forms of control and customs control.

3. Tax authorities send requests to:

1. banking organizations;

2. relevant authorized state bodies, local executive bodies and other organizations operating in the territory of the Republic of Kazakhstan;

3. other tax authorities to conduct counter tax audits on the issue of mutual settlements with suppliers and buyers of the taxpayer being audited;

4. competent authorities of foreign states.

The necessary information can also be obtained from the following sources (documented):

1. from customers about the cost of services provided by the inspected taxpayer (tax agent) and from buyers about the cost and quantity of purchased products;

2. individuals and legal entities who provided services to the inspected taxpayer (tax agent), who supplied raw materials, energy resources and auxiliary materials in the production and turnover of certain types of excisable goods.

Sources of information may vary in each specific case depending on the circumstances, nature and type of activity of the taxpayer (tax agent) being audited.

4 Determining the income of an individual subject to taxation by an indirect method is used in the course of tax administration in relation to an individual according to the information specified by him in the tax returns of the individual, as well as according to data from authorized bodies (organizations) and third parties entailing the emergence of a tax liability for individual income tax.

5. If the income of an individual reflected in tax returns is less than the expenses incurred for the acquisition of property subject to state or other registration, as well as property for which rights and (or) transactions are subject to state or other registration in the Republic of Kazakhstan and abroad, the tax authorities, in the course of tax administration of income and property of individuals, have the right to apply an indirect method of determining the income of an individual.

Information reflected in the tax returns provided for by this Code, documents confirming the receipt of income, the occurrence of obligations, the existence of property on the right of ownership, data of authorized bodies (organizations) and third parties are taken into account to confirm income aimed at making expenses of an individual for the acquisition of property subject to state or other registration, as well as property for which rights and (or) transactions are subject to state or other registration in the Republic of Kazakhstan and abroad.

The procedure for determining objects of taxation and (or) objects related to taxation by the indirect method is determined by the authorized body.

Chapter 16. OTHER FORMS OF CONTROL

Article 174. General provisions on other forms of control

Other forms of control within tax administration include:

1. control over excisable goods produced in the Republic of Kazakhstan or imported into the Republic of Kazakhstan;

2. control during transfer pricing;

3. control over compliance with the procedure for accounting, storage, evaluation, further use and sale of property converted (received) into state ownership;

4. control over the activities of authorized state bodies, local executive bodies and the State Corporation;

5. control over compliance with the procedure for issuing accompanying invoices for goods;

6. traceability of the turnover of goods imported into the customs territory of the EAEU;

7. tax inspection.

Article 175. Control over excisable goods produced in the Republic of Kazakhstan or imported into the Republic of Kazakhstan

1. Control over excisable goods is carried out by the tax authority in terms of compliance with the procedure for labeling certain types of excisable goods, determined by this article, and the movement of excisable goods on the territory of the Republic of Kazakhstan:

1. producers, persons engaged in the circulation of excisable goods;

2. bankruptcy and rehabilitation managers during the sale of the debtor’s property.

Control over excisable goods can also be carried out by the tax authority by establishing excise posts.

2. Marking is carried out:

1. producers and importers of excisable goods;

2. bankruptcy and rehabilitation managers during the sale of property (assets) of the debtor.

3. Unless otherwise established by this article, the following are subject to mandatory marking:

1. alcoholic products, with the exception of bulk wine (wine material), beer and beer beverages – with accounting and control marks;

2. tobacco products – by means of identification.

4. The circulation of excisable goods subject to marking in the form of storage, sale and (or) transportation of excisable products without means of identification and (or) registration and control stamps, as well as with means of identification and (or) registration and control stamps of an unknown type and (or) not identifiable, is prohibited, except for the cases provided for in paragraph 5 of this article.

5. In the case of retail sales of goods subject to mandatory labeling, accounting of transactions through cash registers with the function of recording and (or) data transmission is carried out exclusively by reading the identification means applied to the goods.

6. Alcohol products and tobacco products are not subject to mandatory labeling:

1. exported outside the Republic of Kazakhstan;

2. imported into the territory of the Republic of Kazakhstan by owners of duty-free shops, intended for placement under the customs procedure of duty-free trade;

3. imported into the customs territory of the EAEU under the customs procedures of temporary import (admission) and temporary export, including those temporarily imported into the territory of the Republic of Kazakhstan from the territory of the EAEU member states for advertising and (or) demonstration purposes in single copies;

4. moved through the customs territory of the EAEU in the customs procedure of customs transit, including those moved in transit through the territory of the Republic of Kazakhstan from the EAEU member states;

5. imported (sent) into the territory of the Republic of Kazakhstan by an individual who has reached twenty-one years of age, up to no more than three liters of alcoholic products, as well as by an individual who has reached eighteen years of age, tobacco and tobacco products up to no more than two hundred cigarettes or fifty cigars (cigarillos) or two hundred and fifty grams of tobacco or the specified products in an assortment with a total weight of no more than two hundred and fifty grams.

7. A person engaged in the production of alcoholic products in the Republic of Kazakhstan, in the case of paying excise tax on the day of shipment (transfer) of alcoholic products, submits an obligation to pay excise tax on the day of shipment (transfer) of alcoholic products (hereinafter referred to as the obligation to pay excise tax).

A person importing alcoholic products into the Republic of Kazakhstan submits an obligation for the intended use of accounting and control marks when importing alcoholic products into the Republic of Kazakhstan (hereinafter referred to as the obligation for the intended use of accounting and control marks).

8. The importer’s obligation to use the registration and control stamps for the intended purpose and the obligation to pay excise duty are submitted to the territorial division of the authorized body for regions, cities of republican significance and the capital before receiving the registration and control stamps.

9. Registration and control stamps are not issued in case of failure to submit an obligation to pay excise duty or an obligation to use the registration and control stamps for the intended purpose.

10. The obligation to pay excise duty and the obligation to use registration and control stamps for the intended purpose are ensured in the following ways:

1. by depositing money into a temporary placement account;

2. bank guarantee;

3. guarantee;

4. pledge of property.

11. An account for the temporary placement of money is opened by the central authorized body for budget execution to the territorial divisions of the authorized body in regions, cities of republican significance and the capital.

12. The account for the temporary placement of money of the authorized body in regions, cities of republican significance and the capital is intended for depositing money by a person engaged in the production and (or) import of alcoholic products into the Republic of Kazakhstan.

Depositing money into the temporary placement account is made in the national currency of the Republic of Kazakhstan.

13. If the manufacturer and (or) importer fails to fulfill the obligation to pay the excise tax and the obligation to use the registration and control stamps for the intended purpose, secured by money, the territorial division of the authorized body in the regions, cities of republican significance and the capital, after five working days, transfers money from the temporary placement account to the budget revenue, with the exception of cases arising as a result of emergency situations and (or) during the period of a state of emergency.

14. The return (offset) of money deposited into the temporary placement account of the authorized body for regions, cities of republican significance and the capital is carried out within ten working days after the submission of a report on the fulfillment of obligations to pay excise duty and on the intended use of accounting and control stamps.

15. The authorized body establishes the following procedures:

1. labeling (re-labeling) of alcoholic products, with the exception of bulk wine (wine material), beer and beer beverages, with accounting and control marks, as well as the forms, content and security elements of accounting and control marks;

2. receipt, accounting, storage, issuance of registration and control stamps and submission of an obligation, a report from the manufacturer on the payment of excise duty and (or) an importer on the intended use of registration and control stamps, as well as accounting and the amount of security for such an obligation.

16. The list of certain types of excisable goods that are subject to the obligation to prepare accompanying invoices for goods, as well as the procedure for their execution and document flow are established in accordance with Article 179 of this Code.

17. Tax authorities establish excise posts on the territory of the taxpayer engaged in the production of ethyl alcohol and alcoholic products (except for beer and beer drinks), gasoline (except for aviation), diesel fuel, gasohol, benzanol, nefras, mixtures of light hydrocarbons, environmental fuel and tobacco products.

The excise post is formed from among the officials of the tax authority.

The procedure for organizing the activities of the excise post is determined by the authorized body.

The location and composition of the excise post, the rules of its work are determined by the tax authority.

18. The tax official located at the excise post exercises control over:

1. compliance by the taxpayer with the requirements of the legislation of the Republic of Kazakhstan regulating the production and turnover of certain excisable goods;

2. withdrawal and (or) release of excisable goods exclusively through measuring devices or sale (bottling) through metering devices, as well as the operation of such metering devices in a sealed form;

3. compliance by the taxpayer with the procedure for labeling certain types of excisable goods;

4. movement of finished products, accounting and control marks or means of identification.

19. A tax official located at an excise post has the right to:

1. inspect, in compliance with the requirements of the legislation of the Republic of Kazakhstan, the administrative, production, warehouse, trading, and utility premises of the taxpayer used for the production, storage and sale of excisable goods;

2. be present during the sale of excisable goods;

3. inspect cargo vehicles leaving (entering) the territory (to the territory) of the taxpayer.

A tax authority official located at an excise post has other rights provided for by the procedure for organizing the activities of the excise post.

Article 176. Control during transfer pricing

Tax authorities exercise control over transfer pricing of transactions in the manner and cases provided for by the legislation of the Republic of Kazakhstan on transfer pricing.

Article 177. Control over compliance with the procedure for accounting, storage, evaluation, further use and sale of property converted (received) into state ownership

1. The tax authority exercises control over compliance with the procedure for accounting, storage, evaluation, further use and sale of property converted (received) into state ownership (hereinafter referred to as control for the purposes of this article), on the following issues:

1. compliance with the procedure for accounting, storage, evaluation, further use and sale of property converted (received) into state ownership;

2. the completeness and timeliness of the receipt of money into the budget in the event of its implementation;

3. compliance with the procedure for transferring property converted (received) into state ownership;

4. timeliness and reliability of the information provided;

5. compliance with the procedure for destruction of property.

2. Control is carried out in relation to the following subjects of control:

1. territorial divisions of the authorized body for state property management;

2. local executive bodies authorized to manage communal property;

3. state institutions on the issue of the availability, completeness and timeliness of the transfer of property (including material evidence) that does not have an owner or the owner of which is unknown, or things for which the owner has renounced ownership, recognized in the prescribed manner as converted into state income;

4. business entities, as well as government bodies that have entered into an agreement for the storage and sale of property in accordance with the civil legislation of the Republic of Kazakhstan.

3. The basis for exercising control is the decision of the tax authority to appoint control (hereinafter, for the purposes of this article, the decision).

The decision must contain the following information:

1. date and number of registration of the decision with the tax authority;

2. name and identification number of the subject of control;

3. justification for the purpose of control;

4. positions, surnames, first names and patronymics of tax authority officials authorized to exercise control, as well as specialists involved in the implementation of control.

A specialist is involved in monitoring to study issues requiring special knowledge and skills, and to obtain advice.

A person, including officials of other government bodies of the Republic of Kazakhstan, who has special knowledge and skills is involved as a specialist.

On questions presented on paper and (or) in the form of an electronic document, posed by the official of the tax authority exercising control, the specialist draws up a conclusion, which is used during the control.

Copies of such questions and conclusions are attached to the control report, including the copy provided to the subject of control;

5. period of control;

6. control period;

7. a note from the subject of control about familiarization and receipt of the decision.

The decision is subject to state registration with a state body carrying out, within its competence, activities in the field of state legal statistics and special accounting, before the start of control.

4. The decision is presented to the subject of control in the manner prescribed by Article 51 of this Code within five days following the day of state registration of such a decision.

In the event of a refusal by the subject of control or the head (authorized official) of the subject of control, an act of refusal is drawn up in the signature on a copy of the decision by the official of the tax authority exercising control.

The subject of control or the manager (authorized official) of the subject of control in the case specified in part two of this paragraph is obliged to give a written explanation of the reasons for the refusal.

Refusal of the subject of control or the manager (authorized official) of the subject of control to receive a decision is not grounds for canceling control.

5. The date of control is considered to begin:

1. receipt of a copy of the decision by the subject of control or the head (authorized official) of the subject of control;

2. drawing up an act of refusal.

6. When exercising control, the subject of control and officials of the subject of control shall assist the officials of the tax authority exercising control:

1. in obtaining documents and information necessary to carry out control;

2. in access to control objects for inspection.

If officials of the tax authority exercising control are prevented from performing the actions specified in part one of this paragraph, an act of obstruction of control is drawn up.

The act of obstruction of control is signed by the officials of the tax authority exercising control and the subject of control or the head (authorized official) of the subject of control.

The refusal of the subject of control or the head (authorized official) of the subject of control to sign the act of obstructing the exercise of control is formalized in the manner determined by parts two and three clause 4 of this article.

7. Control over the subject of control is carried out no more than once a year.

8. The period for carrying out control should not exceed thirty working days from the date of commencement of control.

The period for carrying out control may be extended up to fifty working days by the tax authority that appointed the control.

The control period is suspended for the period from the date:

1. delivery to the subject of control or the head (authorized official) of the subject of control of the request of the tax authority to submit documents before the date of submission of documents on such a request;

2. sending to other tax authorities, authorized state bodies, banking organizations and other organizations operating in the territory of the Republic of Kazakhstan, a request for the provision of information and (or) documents on the activities of the subject of control before the date of receipt of information and documents on such a request.

9. When extending or suspending the period for carrying out control, as well as when changing the period and (or) the list of officials of the tax authority exercising control, an additional decision to the decision is drawn up.

In the cases specified in part one of this paragraph, the subject of control is provided with a notice in the manner prescribed by Article 48 of this Code.

10. Upon completion of the control, the tax authority official who carried out the control draws up a control report.

The control report must contain:

1. place of control, date of drawing up the control report;

2. the name of the tax authority that carried out the control;

3. positions, surnames, first names and patronymics of tax authority officials who exercised control;

4. last name, first name and patronymic or name of the subject of control, last name, first name and patronymic of the manager (authorized official), identification number, as well as address of the subject of control;

5. positions, surnames, first names and patronymics of officials of the subject of control, with the knowledge and presence of which control was carried out;

6. information about previous control and measures taken to eliminate previously identified violations;

7. results of the control performed.

The control act is presented to the subject of control in the manner specified in clause 4 of this article within three days following the day of completion of control.

11. If there are violations identified as a result of the control, a request is made to eliminate the violations identified as a result of the control.

The requirement specified in part one of this paragraph shall be submitted within five working days following the day of delivery of the control act to the subject of control.

12. The requirement to eliminate violations identified as a result of control is subject to execution by the subject of control within thirty working days following the day of receipt of such a request.

The subject of control, during the period of fulfillment of the requirement to eliminate violations identified as a result of control, notifies the tax authority that carried out control about the elimination of violations identified as a result of control and (or) recovery of amounts from the sale of property.

The notification by the subject of control is submitted to the tax authority that carried out the control in the manner prescribed by Article 50 of this Code.

Article 178. Control over the activities of authorized state bodies, local executive bodies and the State Corporation

1. The tax authority exercises control over the activities of authorized state bodies, local executive bodies and the State Corporation regarding the correctness of calculation, completeness of collection and timely transfer of payments to the budget (hereinafter for the purposes of this article - control).

2. Control in relation to the subjects of control:

1. authorized state bodies and the State Corporation are carried out on issues of correctness of calculation, completeness of collection and timely transfer of payments to the budget, as well as the accuracy and timeliness of submission of information to the tax authority;

2. local executive bodies are carried out on issues of correctness of calculation, completeness of collection and timely transfer of payments to the budget, reliability and timeliness of submission of information on property tax, vehicles and payments to the tax authorities.

3. The basis for exercising control over the activities of the subjects of control is the decision of the tax authority on the appointment of control (hereinafter, for the purposes of this article, the decision).

The decision must contain the information provided for in part two clause 3 of Article 177 of this Code.

The decision is subject to state registration with a state body carrying out, within its competence, activities in the field of state legal statistics and special accounting, before the start of control.

4. The decision is presented to the subject of control within five working days following the day of state registration of such a decision.

In the event of a refusal by the head (an authorized official of the subject of control) to sign a copy of the decision, the official of the tax authority exercising such control shall draw up an act of refusal.

The head (authorized official) of the subject of control in the case specified in part two of this paragraph is obliged to give a written explanation of the reasons for the refusal.

Refusal of the head (authorized official) of the subject of control to receive a decision is not grounds for canceling control.

5. The date of control is considered to begin:

1. receipt of a copy of the decision by the head (authorized official) of the subject of control;

2. drawing up an act of refusal.

6. When exercising control, officials of the subject of such control provide assistance to officials of the tax authority exercising control:

1. in obtaining documents and information necessary to carry out such control;

2. in access to control objects for inspection.

If officials of the tax authority exercising control are prevented from performing the actions specified in part one of this paragraph, an act of obstruction of such control is drawn up.

The act of obstructing the implementation of control is signed by officials of the tax authority carrying out such control and by the head (authorized official) of the subject of control.

The refusal of the head (authorized official) of the subject of control to sign the act of preventing the implementation of such control is formalized in the manner determined by parts two and three clause 4 of Article 177 of this Code.

7. Control over the subject of control is carried out no more than once a year.

8. The period for carrying out control should not exceed thirty working days from the date of commencement of such control.

The period for carrying out control may be extended to fifty working days by the tax authority that appointed such control.

The control period is suspended for the period from the date:

1. delivery to the head (authorized official) of the subject of control of the tax authority’s request for the submission of documents before the date of submission of documents on such a request;

2. sending to other tax authorities, authorized state bodies, banking organizations and other organizations operating in the territory of the Republic of Kazakhstan, a request for the provision of information and documents on the activities of the subject of control before the date of receipt of information and documents on such a request.

9. When extending or suspending the period for carrying out control, as well as when changing the period and (or) the list of officials of the tax authority exercising control, an additional decision to the decision is drawn up.

In the cases specified in part one of this paragraph, the subject of control is provided with a notice in the manner prescribed by Article 51 of this Code.

10. Upon completion of the control, the tax authority official who carried out the control draws up a control report.

The control report must contain the information specified in part two clause 10 of Article 177 of this Code.

The control act is presented to the subject of control in the manner specified in clause 4 of this article within three days following the day of completion of such control.

11. If there are violations identified as a result of the control, a requirement is drawn up to eliminate the violations identified as a result of the control.

The requirement specified in part one of this paragraph shall be submitted within five working days following the day of delivery of the act on such control to the subject of control.

The requirement to eliminate violations identified as a result of control is subject to execution by the subject of such control within thirty working days following the day of receipt of the specified requirement.

12. Collection of amounts of tax debt identified as a result of control is carried out by the subject of control, responsible for the correctness of calculation, completeness of collection and timely transfer of taxes and payments to the budget.

13. Subjects of control are responsible for the correctness of calculation, completeness of collection and timely transfer of taxes and payments to the budget, as well as the accuracy and timeliness of submission of information to the tax authorities, established by the laws of the Republic of Kazakhstan.

Article 179. Monitoring compliance with the procedure for issuing accompanying invoices for goods

1. Tax authorities exercise control over compliance with the procedure for issuing accompanying invoices for goods when:

1. movement, sale and (or) shipment of goods across the territory of the Republic of Kazakhstan, including during international road transport between member states of the EAEU;

2. import of goods into the territory of the Republic of Kazakhstan from the territory of states that are not members of the EAEU and member states of the EAEU;

3. when exporting goods from the territory of the Republic of Kazakhstan to the territory of states that are not members of the EAEU and member states of the EAEU.

2. The obligation to prepare accompanying invoices for goods arises within the following periods when:

1. movement, sale and (or) shipment of goods across the territory of the Republic of Kazakhstan - no later than the beginning of movement, sale and (or) shipment of goods;

2. import of goods into the territory of the Republic of Kazakhstan from the territory of the EAEU member states - before crossing the State border of the Republic of Kazakhstan;

3. export of goods from the territory of the Republic of Kazakhstan to the territory of states that are not members of the EAEU and member states of the EAEU - no later than the beginning of the movement, sale and (or) shipment of goods;

4. carrying out international road transport from the territory of one state - a member of the EAEU to the territory of another state - a member of the EAEU through the territory of the Republic of Kazakhstan - at a road checkpoint when crossing the State border of the Republic of Kazakhstan.

3. The list of goods that are subject to the obligation to prepare accompanying invoices for goods, as well as the forms, procedure for registration and their document flow are determined by the authorized body.

Article 180. Traceability of the turnover of goods imported into the customs territory of the EAEU

1. Traceability of the circulation of goods imported into the customs territory of the EAEU, in accordance with an international treaty ratified by the Republic of Kazakhstan, is carried out by organizing a system for recording goods subject to traceability and operations related to the circulation of such goods, using the national traceability system.

2. National traceability system – an information system of electronic invoices that ensures the collection, recording and storage of information about goods subject to traceability and operations related to the circulation of such goods, in the manner and within the time frames determined by the international treaty ratified by the Republic of Kazakhstan.

3. Taxpayers carrying out the turnover of goods subject to traceability are obliged to:

1. draw up accompanying documents in the form of electronic documents, except for the case when registration in the form of electronic documents is impossible due to a malfunction of information systems caused by:

technical failures;

disruptions in the operation of communications (telecommunication networks and the information and telecommunications network Internet);

power outage;

other cases determined in the manner established by an international treaty;

2. provide complete and reliable information to be included in the national traceability system.

The accompanying document of the national traceability system is an electronic invoice.

In this case, an electronic invoice for goods, the movement of which requires the issuance of an accompanying invoice for goods, is issued on the basis of an accompanying invoice for goods.

4. For failure to fulfill or improper fulfillment of obligations to trace the turnover of goods arising from an international treaty, taxpayers bear responsibility established by the laws of the Republic of Kazakhstan.

5. The tax authority provides:

1. functioning of the mechanism for traceability of the circulation of goods subject to traceability in accordance with an international agreement;

2. sending information contained in the national traceability system about goods subject to traceability and transactions related to the circulation of such goods to the relevant EAEU member state in accordance with an international treaty.

6. The rules for the functioning of the goods traceability mechanism are approved by the authorized body.

Article 181. Tax inspection

1. Tax inspection is an event carried out by a tax authority to confirm the actual location or absence of a taxpayer (tax agent) at the location indicated in the registration data.

The tax examination is carried out during business hours at the location indicated in the registration data of the taxpayer (tax agent).

Witnesses are invited to participate in the tax examination in the manner prescribed by this Code.

2. The grounds for conducting a tax survey are:

1. the impossibility of delivering to the taxpayer (tax agent) an order, a preliminary tax audit report, a tax audit report, a decision on restrictions on the disposal of property and (or) an inventory report of the restricted property;

2. the need to confirm the actual location or absence of the taxpayer (tax agent) in connection with the return of postal correspondence with a note indicating the impossibility of its delivery due to the absence of the addressee at the location specified in the registration data, as well as the lack of data on subscriber cellular numbers and email addresses or feedback on the submitted data.

3. The taxpayer (tax agent) is notified in advance of the tax survey through a web application or web portal, but no later than three working days before the tax survey.

4. Based on the results of a tax survey, when it is established that the taxpayer (tax agent) is absent from his location, a tax survey report is drawn up.

The tax inspection report is signed by the official of the tax authority who compiled it, as well as by attesting witnesses.

Photographs and negatives, video recordings or other materials taken during the commission of the action may be attached to the act.

A copy of the tax inspection report is provided to the taxpayer (tax agent) upon his request via a web application.

5. The tax authority no later than the day following the day of drawing up the tax inspection report:

1. publishes on the Internet resource of the authorized body information about the taxpayer (tax agent) indicating the identification number, surname, first name and patronymic or title, date of the tax survey;

2. sends a notification to the taxpayer (tax agent) confirming the location (absence) of the taxpayer (hereinafter referred to as the notification for the purposes of this article).

6. The notification is subject to execution by the taxpayer (tax agent) by submitting in person to the tax authority:

1. explanations of the reasons for absence at the time of the tax examination;

2. a document confirming the location of the taxpayer (tax agent), depending on the authority to real estate:

a copy of a document confirming the right of ownership or use of real estate (for a period of at least one year);

a copy of the document confirming the right of use (for a period of less than one year), with the original presented for verification or notarized no earlier than ten working days before the submission of a copy of the specified document;

notarized consent of the individual whose right of ownership is the real estate declared as the location.

7. If the notification is not executed within the time period established by this article, the tax authority suspends the issuance of electronic invoices on the next working day after the expiration of the notification deadline.

The method of security provided for in part one of this paragraph, unless otherwise established by this part, is applied in the manner and within the time limits established in paragraph 4 of Chapter 5 of this Code.

Article 182. Participation of a witness

1. Officials of tax authorities, at their request or at the request of a taxpayer (tax agent), carry out the following actions with the participation of at least two witnesses:

1. delivery of documents from tax authorities provided for by this Code (if the taxpayer (tax agent) refuses to accept them);

2. an inventory of the taxpayer’s (tax agent’s) property that is limited in its disposal;

3. inspection of property that is the object of taxation and (or) an object related to taxation, regardless of its location, carried out on the basis of an order;

4. carrying out, on the basis of an order, an inventory of the property (except for residential premises) of the taxpayer (tax agent), including with the use of special means (photo, audio, video equipment), in the manner determined by this Code;

5. tax inspection.

2. Adult, capable citizens who are not interested in the outcome of the actions of the tax authority official and the taxpayer (tax agent) are invited as witnesses.

Participation as an attesting witness by an official of the tax authority, authorized state bodies, employee and founder of the taxpayer (tax agent) in respect of whom the action provided for in paragraph 1 of this article is being carried out is not allowed.

3. The witness certifies the fact, content and results of the actions of officials of the tax authority and the taxpayer (tax agent), during which he was present, recorded in the act of committing the action with the participation of the witness, drawn up by the official of the tax authority.

The witness has the right to make comments regarding the actions taken. The comments of the witness must be included in the act on the commission of the action with the participation of the witness, drawn up by an official of the tax authority.

The act of committing an action with the participation of an attesting witness, drawn up by an official of the tax authority, must indicate the surname, first name and patronymic, individual identification number, place of residence, type and number of the identity document of the person participating as an attesting witness.

Chapter 17. FORCED EXECUTION OF TAX OBLIGATION TO PAY TAXES AND PAYMENTS TO THE BUDGET

Article 183. Compulsory execution of tax obligations to pay taxes and payments to the budget

1. The tax authority, in the manner and within the time limits provided for by this Code, upon formation:

1. tax debt in an amount exceeding the maximum amount of tax debt, submits to a legal entity, a structural unit of a legal entity, a non-resident operating in the Republic of Kazakhstan through a permanent establishment, an individual entrepreneur, a person engaged in private practice, a notice of repayment of tax debt;

2. tax debt provides an individual with a notice of repayment of the individual’s tax debt.

2. The taxpayer (tax agent) in case of disagreement with the amount of tax debt before the expiration of the deadline for execution of notifications specified in subparagraphs 1) and 2) paragraph 1 of this article, together with the tax authority, reconciles calculations for taxes and payments to the budget.

Based on the results of reconciliation of calculations for taxes and payments to the budget, a reconciliation report for calculations of taxes and payments to the budget is drawn up, which is signed by an official of the tax authority and the taxpayer (tax agent).

If there are discrepancies between the data of the taxpayer (tax agent) and the data of the tax authority, the tax authority takes measures to eliminate the discrepancies in accordance with the procedure for maintaining a personal account.

3. The taxpayer (tax agent), if it is impossible to independently pay off the tax debt, submits, within the execution period, a notice of repayment of the tax debt to the tax authority:

1. a list of debtors indicating the amount of receivables;

2. a copy of the judicial act that has entered into legal force on the collection of debt amounts from debtors in favor of the taxpayer (tax agent) (if any).

Accounts receivable amounts disputed in court are not subject to confirmation.

4. Upon expiration of the deadline for the execution of a notice of repayment of tax debt or a notice of repayment of tax debt of an individual, the tax authority applies to the taxpayer (tax agent) methods of security in accordance with the procedure provided for in paragraph 4 of Chapter 5 of this Code.

The method of provision in the form of suspension of expenditure transactions, established by subparagraph 2) of paragraph 3 of Article 84 of this Code, in case of forced execution of the tax obligation to pay taxes and payments to the budget is carried out within the limits of tax debt.

If a taxpayer (tax agent) fails to fulfill a secured tax obligation to pay taxes and payments to the budget, the tax authority applies measures for the forced collection of tax debts provided for in this chapter.

Forced collection of tax debt of an individual is carried out by a bailiff in accordance with the Law of the Republic of Kazakhstan “On enforcement proceedings and the status of bailiffs”.

Tax debt is collected from the taxpayer (tax agent) or, in the case provided for by this chapter, from other persons.

5. The procedure for forced collection by the tax authority of the tax debt of the taxpayer (tax agent) is determined by the authorized body.

The procedure for forced collection by the tax authority of the tax debt of the taxpayer (tax agent) must contain the procedures carried out by the tax authority in relation to the taxpayer (tax agent) from the date the tax debt arose.

Article 184. Measures for forced collection of tax debts

1. Measures of forced collection of tax debt (hereinafter referred to as measures of forced collection) are actions of the tax authority aimed at ensuring the fulfillment by the taxpayer (tax agent) of the tax obligation to pay taxes, payments to the budget, not fulfilled within the prescribed period on a voluntary basis.

2. Compulsory collection measures applied to a taxpayer (tax agent) are:

1. recovery from money in his bank accounts;

2. collection from debtors’ accounts;

3. recovery through the sale of his property, which is limited in his disposal;

4. forced issue of authorized shares;

5. temporary restriction on leaving the Republic of Kazakhstan;

6. issuing a tax order to collect the debt of an individual.

The enforcement measures provided for in subparagraphs 1) – 4) of part one of this paragraph are applied to a legal entity, a structural unit of a legal entity a person, a non-resident operating in the Republic of Kazakhstan through a permanent establishment, an individual entrepreneur, a person engaged in private practice.

The enforcement measures provided for in subparagraphs 5) – 6) of part one of this paragraph are applied to the entities defined in articles 189 and 190 of this Code.

3. The enforcement measures provided for in subparagraphs 1) - 5) of part one of paragraph 2 of this article are subject to cancellation:

1. from the date of the issuance of a judicial act on the initiation of bankruptcy proceedings;

2. from the date of issuance of the judicial act on the initiation of proceedings in the case of rehabilitation;

3. from the date of issuance of a judicial act on the application of a debt restructuring procedure against the debtor;

4. from the date of adoption by the authorized body for regulation, control and supervision of the financial market and financial organizations of the decision to revoke the license of a branch of a bank - a non-resident of the Republic of Kazakhstan, a branch of an insurance (reinsurance) organization - a non-resident of the Republic of Kazakhstan to conduct banking operations;

5. from the date of entry into force of the judicial act on the forced liquidation of a second-tier bank, insurance (reinsurance) organization.

The provisions of this paragraph do not apply to amounts of tax debt arising from the day following the day of initiation of bankruptcy and rehabilitation proceedings, as well as the issuance of a judicial act on the application of a debt restructuring procedure against the debtor.

4. Appealing the actions of officials to forcibly collect tax debts does not suspend the application or operation of measures for compulsory collection of tax debts.

Article 185. Collection of tax debts using money in the bank accounts of the taxpayer (tax agent)

1. Collection of tax debts at the expense of money in the bank accounts of the taxpayer (tax agent) is carried out by the tax authority forcibly if the taxpayer (tax agent) fails to pay tax debts in an amount exceeding the maximum amount of tax debts.

2. A collection order is issued by the tax authority to all bank accounts of the taxpayer (tax agent).

The provisions of part one of this paragraph do not apply to bank accounts for which, in accordance with the Civil Code of the Republic of Kazakhstan, foreclosure is not allowed.

Data on the amount of tax debt of the taxpayer (tax agent) are taken into account as of the date of drawing up the collection order.

3. Collection orders are revoked by the tax authority upon full repayment of the tax debt.

4. The forms of collection orders and revocation of collection orders are established by the National Bank.

Article 186. Collection of tax debts of a taxpayer (tax agent) from the accounts of his debtors

1. Collection of tax debt is applied to the money located in the bank accounts of its debtors, in the event of failure by the taxpayer (tax agent) to pay tax debt in an amount exceeding the maximum amount of tax debt, after taking a measure of compulsory collection from the money located in his bank accounts.

For the purposes of this article, a debtor is understood as an individual, a legal entity, a structural unit of a legal entity, a non-resident operating in the Republic of Kazakhstan through a permanent establishment, an individual entrepreneur, a person engaged in private practice who has a debt to the taxpayer (tax agent).

2. In order to identify the debtors of the taxpayer (tax agent), the tax authority has the right:

1. use data from the information system of the tax authority;

2. conduct a tax audit of the taxpayer (tax agent) on the issue of determining mutual settlements between him and his debtors and a counter tax audit of debtors.

3. The tax authority sends the debtor a notice of confirmation of receivables.

4. The debtor submits to the tax authority on paper or electronic media an act of reconciliation of mutual settlements, drawn up jointly with the taxpayer (tax agent), and (or) if it is impossible to draw up an act of reconciliation of mutual settlements on the date of receipt of the notification, documents confirming mutual settlements with the taxpayer.

5. If the tax authority fails to comply with the notice of confirmation of the amount of receivables:

1. a tax audit of debtors is carried out;

2. an order is issued to suspend debit transactions on bank accounts within one business day following the day of expiration of such notice.

6. The tax authority issues collection orders to the debtor’s bank accounts for the amount of tax debt of the taxpayer (tax agent) within the limits of the receivable, confirmed by one of the following documents:

1. act of reconciliation of mutual settlements;

2. a tax audit report confirming the amount of receivables;

3. a court decision that has entered into legal force.

7. Collection orders issued to the debtor’s bank accounts are subject to revocation when the tax debt is repaid by the taxpayer (tax agent) or debtor.

8. An amount in excess of which is written off from the debtor’s bank accounts opened in several banks in an amount exceeding the amount specified in the collection order shall be returned to the same bank account of the debtor without an application from the taxpayer (tax agent).

Article 187. Collection of tax debt of a taxpayer (tax agent) through the sale of his limited-disposal property

1. Collection of tax debt by the tax authority applies to the property of the taxpayer (tax agent) that is limited in its disposal if the taxpayer (tax agent) fails to pay the tax debt after taking the following enforcement measures:

1. at the expense of money in his bank accounts;

2. from the accounts of its debtors.

2. A resolution to foreclose on the property of a taxpayer (tax agent) that is limited in its disposal shall be issued by the tax authority without the consent of the taxpayer (tax agent).

3. The sale of the taxpayer’s (tax agent’s) limited-disposal property against tax debt is carried out in accordance with the procedure for the sale of property pledged by the taxpayer and (or) a third party, as well as the limited-disposal property of the taxpayer (tax agent), determined by the authorized body.

Article 188. Forced release of declared shares of a taxpayer (tax agent)

The forced release of declared shares of a taxpayer (tax agent) is applied by filing a claim with the tax authority in court for the forced release of declared shares in the manner determined by the legislation of the Republic of Kazakhstan, in the event of failure to repay amounts of tax debt by the taxpayer (tax agent) - a joint-stock company with state participation in the authorized capital after taking the following enforcement measures:

1. at the expense of money in the bank accounts of such a person;

2. from the accounts of such person’s debtors;

3. through the sale of the property of such a person that is limited in disposal.

Note FROM! Article 189 comes into force on 07/01/2026 in accordance with clauses 1) clause 1 of Article 848 of this Code.

Article 189. Temporary restriction on the departure from the Republic of Kazakhstan of the first director (person replacing him) of a legal entity, a structural unit of a legal entity, as well as an individual entrepreneur and a person engaged in private practice

1. A temporary restriction on the departure from the Republic of Kazakhstan of the first director (the person replacing him) of a legal entity, a structural unit of a legal entity, an individual entrepreneur and a person engaged in private practice (hereinafter referred to as the temporary restriction on departure), is applied by the tax authority by issuing a resolution on a temporary restriction on departure.

A decision on a temporary restriction on travel is issued in the event that a taxpayer (tax agent) does not pay off a tax debt in an amount exceeding the maximum amount of tax debt for more than three months from the date such debt arose and subject to the application of the prescribed enforcement measures to such a taxpayer (tax agent).

The resolution on a temporary restriction on travel is signed by the head of the tax authority or his deputy and is subject to sanction by the court in the manner established by the Civil Procedure Code of the Republic of Kazakhstan.

2. The person whose departure is subject to temporary restrictions is determined depending on who performs the duties of the head of a legal entity or a structural unit of a legal entity (hereinafter for the purposes of this article - the first head) on the date the tax authority issues a decision on a temporary restriction on departure.

3. In cases where the person replacing the first manager, in respect of whom a decision on a temporary restriction on travel has been issued and sent to the court, has ceased to carry out the duties of the first manager, until such a resolution is sanctioned, the tax authority in relation to the specified person submits to the court a resolution to cancel the temporary restriction on travel within one day following the day when the first manager assumed his duties.

The resolution to lift the temporary restriction on travel is signed by the head of the tax authority or his deputy and is subject to sanction by the court in the manner established by the Civil Procedure Code of the Republic of Kazakhstan.

In this case, the submission to the court of a resolution on the abolition of the temporary restriction on departure in the case specified in part one of this paragraph is carried out by the tax authority simultaneously with the submission of the resolution on the temporary restriction on the departure of the first manager.

4. A temporary restriction on travel if it is necessary to carry out treatment outside the Republic of Kazakhstan for a person whose travel is temporarily restricted may be suspended for a certain period by a resolution suspending the temporary restriction on travel, provided that such need is documented.

The resolution to suspend the temporary restriction on travel is signed by the head of the tax authority or his deputy and is subject to sanction by the court in the manner established by the Civil Procedure Code of the Republic of Kazakhstan.

5. Unless otherwise established by clause 3 of this article, the cancellation of the temporary restriction on departure is carried out by the tax authority by issuing a resolution to cancel the temporary restriction on departure within one working day, in which:

1. the tax debt has been repaid and (or) the absence of tax debt has been established;

2. tax liability has been terminated.

The resolution to lift the temporary restriction on travel is signed by the head of the tax authority or his deputy and is subject to sanction by the court in the manner established by the Civil Procedure Code of the Republic of Kazakhstan.

6. Resolutions on temporary restrictions on travel, on the suspension of temporary restrictions on travel and (or) on the abolition of temporary restrictions on travel are sent through the information system of the tax authority to the information system of the National Security Committee of the Republic of Kazakhstan.

Resolutions on temporary restrictions on exit, on the suspension of temporary restrictions on exit and (or) on the abolition of temporary restrictions on exit are subject to immediate execution.

Article 190. Collection of tax debts of an individual

1. Collection of tax debts of an individual is carried out by the tax authority in case of non-payment of tax debts in the amount of more than 1-fold monthly calculation index valid as of January 1 of the corresponding financial year.

The tax debt of an individual also refers to the tax debt of an individual who is registered as an individual entrepreneur, or a person engaged in private practice, for tax obligations not related to the implementation of entrepreneurial activities and private practice.

2. The tax authority issues a tax order to collect the debt of an individual (hereinafter for the purposes of this article - a tax order) after the expiration of the deadline for execution of the notice of repayment of the tax debt of an individual.

The deadline for execution of a tax order is five working days following the day of its delivery.

3. If an individual fails to comply with a tax order, the tax authority sends the tax order to the relevant judicial authorities by territoriality or to the regional chamber of private bailiffs for forced execution in the manner determined by the legislation of the Republic of Kazakhstan on enforcement proceedings and the status of bailiffs.

4. The tax order is canceled in the following cases:

1. repayment of tax debt by an individual;

2. violation of the procedure for issuing a tax order;

3. application of judicial bankruptcy procedures to an individual in accordance with the Law of the Republic of Kazakhstan “On restoration of solvency and bankruptcy of citizens of the Republic of Kazakhstan”;

4. application in relation to an individual of the procedure for restoring solvency in accordance with the Law of the Republic of Kazakhstan “On restoring solvency and bankruptcy of citizens of the Republic of Kazakhstan”.

Chapter 18. PROCEDURE FOR APPEALING NOTICES OF THE RESULTS OF A TAX INSPECTION AND ACTIONS (INACTIONS) OF TAX OFFICIALS

Article 191. General provisions for appealing a notification of the results of a tax audit and actions (inaction) of tax officials

1. An appeal of a notice of the results of a tax audit and actions (inaction) of tax authority officials in court is carried out in the manner prescribed by the Administrative Procedural Code of the Republic of Kazakhstan.

2. An appeal of a notification of the results of a tax audit to the authorized body is carried out in the manner prescribed by paragraph 1 of this chapter.

Filing and consideration of a complaint against a notification of the results of a tax audit are carried out in the manner prescribed by Articles 192 - 198 of this Code.

3. Filing a complaint (application) by a taxpayer (tax agent) with an authorized body or court suspends the execution of a notice of the results of a tax audit in the complained part.

If submitted by a taxpayer (tax agent):

1. complaints to the authorized body, execution of the notice of the results of the tax audit in the complained part is suspended until a decision on the complaint is made;

2. a claim in court, the execution of the notice of the results of a tax audit in the appealed part is suspended from the day the court accepts the administrative case for proceedings until the judicial act enters into legal force.

Paragraph 1. Procedure for appealing notification of tax audit results

Article 192. Procedure for filing a complaint by a taxpayer (tax agent)

1. A complaint from a taxpayer (tax agent) about a notification of the results of a tax audit is submitted to the authorized body within thirty working days following the day the notification of the results of a tax audit is delivered to the taxpayer (tax agent).

In this case, a copy of the complaint must be submitted by the taxpayer (tax agent) to the tax authorities that conducted the tax audit and considered the taxpayer’s (tax agent’s) objections to the preliminary tax audit report.

The date of filing a complaint with the authorized body, depending on the method of filing it, is:

1. in person – the date of registration of the complaint by the authorized body;

2. by postal or other communication organization - the date of the mark on acceptance by the postal or other communication organization.

3. electronically – date of sending via the web portal.

2. If, for good reason, the deadline established by clause 1 of this article is missed, this deadline, at the request of the taxpayer (tax agent) filing the complaint, may be restored by the authorized body considering the complaint.

3. In order to restore the missed deadline for filing a complaint, the authorized body recognizes as a valid reason the temporary disability of an individual in respect of whom a tax audit was carried out, as well as the manager and (or) chief accountant (if any) of the taxpayer (tax agent).

The provisions of this paragraph apply to individuals in respect of whom a tax audit was carried out, as well as to taxpayers (tax agents), whose organizational structure does not provide for the presence of persons replacing the above-mentioned persons during their absence.

In this case, the taxpayer (tax agent) must attach to the application for restoration of the missed deadline for filing a complaint a document confirming the period of temporary disability of the persons specified in part one of this paragraph and a document establishing the organizational structure of such a taxpayer (tax agent).

4. The request of the taxpayer (tax agent) to restore the missed deadline for filing a complaint is satisfied by the authorized body, provided that the taxpayer (tax agent) filed the complaint and petition no later than ten working days from the date of the end of the period of temporary disability of the persons specified in part one clause 3 of this article.

5. A taxpayer (tax agent) who filed a complaint with the authorized body, before a decision is made on this complaint, has the right to withdraw it on the basis of his application on paper or in the form of an electronic document, except for the case established by part three of this paragraph.

Withdrawal of a complaint by a taxpayer (tax agent) does not deprive him of the right to file a second complaint, subject to the deadlines established by clause 1 of this article.

A taxpayer (tax agent) does not have the right to withdraw a complaint during the period from the date of appointment by the authorized body when considering a complaint of a thematic tax audit until the date of its completion.

Article 193. Form and content of a complaint from a taxpayer (tax agent)

1. A taxpayer’s (tax agent’s) complaint is submitted on paper and (or) electronic media.

2. The complaint must indicate:

1. the name of the authorized body to which the complaint is filed;

2. last name, first name and patronymic or full name of the taxpayer (tax agent) filing the complaint, his location;

3. identification number of the taxpayer (tax agent) filing the complaint;

4. the name of the tax authority that conducted the tax audit;

5. the circumstances on which the person filing the complaint bases his claims and evidence confirming these circumstances;

6. signature and date of filing the complaint by the taxpayer (tax agent);

7. list of attached documents.

3. The complaint may also contain other information relevant to the resolution of the dispute.

4. The complaint is signed by the taxpayer (tax agent) or a person who is his representative.

5. Attached to the complaint:

1. documents confirming the circumstances on which the taxpayer (tax agent) bases his claims;

2. power of attorney in case of filing a complaint by an authorized representative of the taxpayer (tax agent);

3. other documents related to the case.

Article 194. Refusal to consider a complaint

1. The authorized body refuses to consider a complaint from a taxpayer (tax agent) in the following cases:

1. filing a complaint by a taxpayer (tax agent) missing the appeal period established by part one clause 1 of Article 192 of this Code;

2. non-compliance of the taxpayer’s (tax agent’s) complaint with the requirements established by Article 193 of this Code;

3. filing a complaint on behalf of a taxpayer (tax agent) by a person who is not his representative;

4. the taxpayer (tax agent) files a claim in court on the issues set out in the complaint.

2. The authorized body notifies the taxpayer (tax agent) of the refusal to consider the complaint, indicating the reason for such refusal, within ten working days following the day:

1. registration of a complaint - in cases provided for in subparagraphs 1), 2) and 3) paragraph 1 of this article;

2. establishing the fact of the taxpayer (tax agent) going to court - in the case provided for in subparagraph 4) of paragraph 1 of this article.

3. The refusal of the authorized body to consider a complaint in the cases provided for in subparagraphs 2) and 3) paragraph 1 of this article does not exclude the right the taxpayer (tax agent) within the period established by clause 1 of Article 192 of this Code, re-file the complaint when the violations committed by him are eliminated.

Article 195. Procedure and terms for consideration of a complaint by the authorized body

1. The authorized body makes a reasoned decision on the complaint:

1. taxpayers undergoing tax monitoring - within no more than forty-five working days following the day of registration of the complaint;

2. other taxpayers (tax agents) - within a period of no more than thirty working days following the day of registration of the complaint.

The specified period does not include the periods for extension and suspension of consideration of the complaint provided for in Article 196 of this Code.

2. When considering a complaint from a taxpayer (tax agent), the authorized body has the right to order a thematic tax audit, as well as a repeat thematic tax audit in the manner prescribed by Article 198 of this Code.

3. The complaint is considered within the limits of the issues being appealed by the taxpayer (tax agent).

4. If a taxpayer (tax agent) submits documents for consideration of a complaint that he did not submit during a tax audit, the authorized body has the right to establish the accuracy of such documents during thematic and (or) repeated thematic tax audits appointed in the manner prescribed by Article 198 of this Code.

5. When considering a complaint from a taxpayer (tax agent), the authorized body has the right to:

1. send requests to the taxpayer (tax agent) and (or) to the tax authorities that conducted the tax audit and considered the taxpayer’s (tax agent’s) objections to the preliminary tax audit report to provide additional information or explanations in writing on the issues set forth in the complaint;

2. send requests to government bodies, relevant bodies of foreign states and other organizations on issues within the competence of such bodies and organizations;

3. hold meetings with the taxpayer (tax agent) on the issues set out in the complaint;

4. request additional information and (or) explanations on the issues that have arisen from the tax authority officials who took part in the tax audit and consideration of the taxpayer’s (tax agent’s) objection to the preliminary tax audit report.

6. When exercising powers to consider a complaint, the following are prohibited:

1. interference in the activities of the authorized body;

2. exerting any influence on officials involved in the consideration of the complaint.

Article 196. Suspension and (or) extension of the period for consideration of a complaint

1. The period for consideration of a complaint established by clause 1 of Article 195 of this Code is suspended in the following cases:

1. conducting thematic and repeated thematic tax audits - for a period of time from the date of appointment of such audits in the manner determined by Article 198 of this Code, until the expiration date of fifteen working days after receipt by the authorized body of the tax audit report.

In this case, the authorized body has the right to make a decision provided for in clause 1 of Article 197 of this Code, during the specified period of suspension of the period for consideration of the complaint from the date of receipt of the tax audit report;

2. sending a request to government bodies, relevant bodies of foreign states and other organizations on issues within the competence of such bodies and organizations - for the period of time from the date of sending such a request until the date of receipt of the response.

2. The authorized body shall notify the taxpayer (tax agent) of the suspension of the period for consideration of the complaint, indicating the reasons for the suspension, within three working days following the day the inspection was scheduled and (or) the request was sent.

3. The period for consideration of a complaint established by clause 1 of Article 195 of this Code is extended in the following cases:

1. submission by the taxpayer (tax agent) of an addition(s) to the complaint - for fifteen working days.

In this case, the period established by paragraph 1 of Article 195 of this Code is extended for the period specified by this subparagraph in each case of subsequent filing of additions to the complaint;

2. by the authorized body, if additional study of the appealed issue is necessary - up to ninety working days.

In the case provided for in part one of this subclause, the authorized body notifies the taxpayer (tax agent) within three working days following the day of extension of the period for consideration of the complaint.

Article 197. Decision based on the results of consideration of the complaint

1. To consider a complaint about a notification of the results of a tax audit, the authorized body creates an appeal commission.

The composition and regulations of the appeal commission are determined by the authorized body.

Upon completion of consideration of the complaint, the authorized body makes a reasoned decision, taking into account the decision of the appeal commission.

2. Based on the results of consideration of the taxpayer’s (tax agent’s) complaint against the notification of the results of a tax audit, the authorized body makes one of the following decisions:

1. leave the appealed notice of the results of the tax audit unchanged, and the complaint without satisfaction;

2. cancel the appealed notification of the results of the tax audit in whole or in part.

3. The decision of the authorized body based on the results of consideration of the complaint shall indicate:

1. date of decision;

2. the name of the authorized body that considered the complaint;

3. last name, first name and patronymic or full name of the taxpayer (tax agent) who filed the complaint;

4. identification number of the taxpayer (tax agent) who filed the complaint;

5. a summary of the appealed notice of the results of the tax audit;

6. the essence of the complaint;

7. justification with reference to the norms of international treaties ratified by the Republic of Kazakhstan and (or) the legislation of the Republic of Kazakhstan, which the authorized body was guided by when making a decision on the complaint;

8. the decision made.

At the same time, taking into account the specifics of the procedure for considering a complaint by a taxpayer (tax agent) against a notification of the results of a tax audit by an authorized body, established by this Code, a preliminary decision on the complaint is not required.

4. The decision of the authorized body based on the results of consideration of the complaint is sent or handed to the person who filed the complaint, and a copy is sent to the tax authority that conducted the tax audit.

5. If, based on the results of consideration of the complaint, the appealed notice in part, the tax authority that conducted the tax audit, issues a notice of the results of consideration of the complaint of the taxpayer (tax agent) against the notification of the results of the tax audit and sends it to the taxpayer (tax agent) within the period established by subparagraph 2) paragraph 1 of Article 83 of this Code.

6. The decision of the authorized body based on the results of consideration of the complaint of the taxpayer (tax agent) against the notification of the results of a tax audit is mandatory for execution by the tax authorities.

Article 198. Procedure for appointing a thematic tax audit when considering a complaint from a taxpayer (tax agent)

1. When considering a complaint from a taxpayer (tax agent), the authorized body has the right to send an order to appoint and conduct a thematic tax audit.

At the same time, upon instructions to appoint and conduct a thematic tax audit and a tax audit report drawn up based on the results of such an audit, a preliminary decision is not required.

An order to appoint and conduct a thematic tax audit is drawn up indicating the issues to be audited.

2. When executing an order to appoint and conduct a thematic tax audit, the conduct of such an audit cannot be entrusted to the tax authority that conducted the tax audit, the results of which are being appealed, except for the case where the appealed tax audit was carried out by an authorized tax authority.

3. A thematic tax audit is carried out by the tax authority in the manner and within the time limits established by this Code, and must begin no later than ten working days from the date of receipt of the order to appoint and conduct such an audit.

4. If the data is insufficiently clear or complete, as well as new questions arise regarding circumstances and documents previously verified during a thematic tax audit, the authorized body has the right to re-appoint it.

5. The decision of the authorized body based on the results of consideration of the complaint is made taking into account the results of thematic and (or) repeated thematic tax audits. Moreover, if the authorized body disagrees with the results of such inspections, it has the right not to take them into account when making a decision on the complaint, however, such disagreement must be motivated.

Paragraph 2. The procedure for appealing actions (inaction) of tax authorities

Article 199. Right to appeal

1. The taxpayer and the tax agent have the right to appeal the actions (inaction) of tax authorities to a higher tax authority or to court.

2. Appealing against the actions of officials to ensure the fulfillment of a tax obligation, the forced collection of tax debts does not suspend the application or operation of methods of enforcement and measures of forced collection.

Article 200. Procedure for appealing actions (inaction) of tax authorities officials

Actions (inaction) of officials of tax authorities are appealed in the manner prescribed by the Administrative Procedural Code of the Republic of Kazakhstan.

SPECIAL PART

Chapter 19. GENERAL PROVISIONS

Article 201. Types of taxes and payments to the budget

1. The following are in force in the Republic of Kazakhstan:

1. taxes:

corporate income tax;

individual income tax;

value added tax;

excise tax;

rent tax on exports;

special payments and taxes for subsoil users;

social tax;

vehicle tax;

land tax;

property tax;

gambling tax;

2. payments to the budget:

state duty;

fees;

fee for:

use of land plots;

use of natural resources;

for placement of outdoor (visual) advertising;

negative impact on the environment;

use of radio frequency spectrum;

provision of long-distance and (or) international telephone communications, as well as cellular communications;

digital mining.

2. For the purposes of applying international treaties, indirect taxes include value added tax and excise taxes.

3. Amounts of taxes and payments to the budget shall be transferred to the revenues of the relevant budgets in the manner determined by the Budget Code of the Republic of Kazakhstan and the law on the republican budget.

Chapter 20. TAX ACCOUNTING

Article 202. Tax accounting and accounting documentation

1. Tax accounting is the process of maintaining accounting documentation by a taxpayer (tax agent) in accordance with the requirements of this Code for the purpose of summarizing and systematizing information about objects of taxation and (or) objects related to taxation, as well as calculating taxes and payments to the budget and drawing up tax reporting.

Consolidated tax accounting is tax accounting carried out by an authorized representative of the participants in a joint activity agreement in the form of a simple partnership, both for such activities as a whole and for the share of participation of each participant in the joint activity agreement in accordance with Article 216 of this Code.

2. Accounting documentation includes:

1. accounting documentation - for persons who, in accordance with the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting" are responsible for its maintenance;

2. standard verification file - for persons who voluntarily submit this file;

3. primary accounting documents - for the persons specified in clause 4 of this article;

4. invoice;

5. tax registers;

6. tax forms;

7. tax accounting policy;

8. other documents that are the basis for determining objects of taxation and (or) objects related to taxation, as well as for calculating tax liability.

3. Unless otherwise established by clause 4 of this article, tax accounting is based on accounting data. The procedure for maintaining accounting documentation is established by the legislation of the Republic of Kazakhstan on accounting and financial reporting.

4. Individual entrepreneurs applying special tax regimes on the basis of a simplified declaration, who, in accordance with the Law of the Republic of Kazakhstan “On Accounting and Financial Reporting” are not charged with the obligation to maintain accounting records and prepare financial statements, organize and maintain tax accounting in accordance with this chapter, Chapter 21 of this Code and the rules for organizing and maintaining tax accounting, approved by the authorized body (hereinafter referred to as the rules for organizing and maintaining tax accounting).

5. The taxpayer (tax agent), independently and (or) through an authorized representative of the parties to the joint activity agreement responsible for maintaining consolidated tax accounting, organizes tax accounting and determines the forms of generalization and systematization of information in the form of tax registers in such a way as to ensure:

1. generation of complete and reliable information on the accounting procedure for taxation purposes of transactions carried out by the taxpayer (tax agent) during the tax period;

2. decoding of each line of tax reporting forms;

3. reliable preparation of tax reporting;

4. provision of information to tax authorities for tax control.

6. The procedure for maintaining tax accounting is established by the tax accounting policy - a document approved by the taxpayer (tax agent) independently, taking into account the requirements of this Code.

Tax accounting policy, with the exception of the tax accounting policy of the taxpayer, who, in accordance with the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting" is not charged with the responsibility for maintaining accounting records and preparing financial statements, may be included as a separate section in the accounting policy developed in accordance with international financial standards reporting and (or) requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

7. Individual entrepreneurs applying special tax regimes on the basis of a simplified declaration shall approve tax accounting policies in the form established by the authorized body.

The tax accounting policy provided for in part one of this paragraph is approved in the form established in the rules for organizing and maintaining tax accounting.

Article 203. Requirements for tax accounting policy

1. The tax accounting policy must provide for the following provisions:

1. forms and procedures for compiling tax registers developed by the taxpayer (tax agent) independently;

2. names of positions of persons responsible for compliance with tax accounting policies;

3. the procedure for maintaining separate tax records in cases where the obligation to maintain such records is provided for by this Code;

4. the procedure for maintaining separate tax accounting in the case of subsoil use operations;

5. methods chosen by the taxpayer for deducting expenses for the purpose of calculating corporate income tax, as well as for crediting value added tax;

6. policy for determining hedged risks, hedged items and hedging instruments used in relation to them, methodology for assessing the degree of effectiveness of hedging in the event of hedging transactions;

7. the policy for accounting for income on Islamic securities in the event of transactions with Islamic securities;

8. depreciation rates for each subgroup, group of fixed assets, taking into account the provisions of clause 2 of Article 280 of this Code;

9. in the case of issuing invoices in accordance with this Code by structural units of a resident legal entity that is a payer of value added tax, the code of each of such structural units used in the numbering of invoices to identify such structural units;

10. the maximum number of digits used in the numbering of invoices when issuing them.

Provisions of subparagraphs 4), 8), 9) and 10) parts one of this paragraph do not apply to persons who, in accordance with the legislation of the Republic of Kazakhstan, are not charged with the responsibility for maintaining accounting records and drawing up financial reporting.

2. The tax accounting policy for joint activities is approved by the parties to the joint activity agreement in the manner and on the grounds established by this Code.

3. When carrying out subsoil use activities as part of a simple partnership (consortium) within the framework of a production sharing agreement (contract), the tax accounting policy, along with the requirements of clause 1 of this article must contain the one selected in accordance with clause 3 of Article 755 of this Code, the method of fulfillment by the participants of a simple partnership and (or) the operator of the tax obligation for each type of taxes and payments to the budget provided for by the tax legislation of the Republic of Kazakhstan.

4. The following provisions of the tax accounting policy apply for a period of at least one calendar year:

procedure for maintaining separate tax accounting;

methods chosen by the taxpayer for deducting expenses for the purpose of calculating corporate income tax.

The validity of the methods chosen by the taxpayer for crediting value added tax extends to the following period:

at least one tax period established for the purposes of calculating value added tax - in the case provided for by subparagraph 5) paragraph 2 of Article 487 of this Code;

at least one calendar year – in other cases.

5. Changes and (or) additions to tax accounting policies are carried out by the taxpayer (tax agent) in one of the following ways:

1. approval of a new tax accounting policy or its new section, developed in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

2. introducing changes and (or) additions to the current tax accounting policy or section of the current accounting policy, developed in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

6. A taxpayer (tax agent) is not allowed to make changes and (or) additions to the tax accounting policy:

1. the tax period being audited - during the period of complex and thematic audits;

2. the tax period being appealed - during the period for filing and considering a complaint about the notification of the results of the audit, taking into account the restored deadline for filing a complaint;

3. by tax periods for which a tax audit was carried out.

7. The subsoil user is obliged to reflect in its tax accounting policy the decision to apply the provisions of Article 312 of this Code.

Article 204. Tax accounting rules

1. Unless otherwise established by this Code, a taxpayer (tax agent) maintains tax accounting in tenge on an accrual basis in the manner and on the terms established by this Code.

2. The accrual method is an accounting method according to which the results of transactions and other events are recognized upon their completion, including from the date of completion of work, provision of services, shipment and transfer of goods to the buyer or his authorized representative for the purpose of sale or capitalization of property, and not from the date of receipt or payment of money or its equivalent.

3. The taxpayer (tax agent), on the basis of tax accounting based on the results of the tax period, determines the objects of taxation and (or) objects related to taxation, and calculates taxes and payments to the budget.

4. Accounting for exchange rate differences, including determining the amount of exchange rate differences, for tax purposes is carried out in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

5. Inventory accounting is carried out in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting. At the same time, for tax purposes, the value of inventories is determined without taking into account changes in the value of inventories by writing them off to the net realizable price and restoring them in relation to a previously written-off of inventories caused by an increase in the net realizable price.

If the inventory valuation method changes, such a transition is made from the beginning of the tax period.

6. The amount of adjustment (indexation) of an obligation (claim) subject to payment (receipt) in tenge due to changes in the exchange rate is taken into account for tax purposes in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, except for the cases provided for by clause 4 Article 237, Article 256, clause 7 Article 257 and Article 288 of this Code.

Article 205. Tax registers

1. Tax register is a document of a taxpayer (tax agent) containing information about objects of taxation and (or) objects related to taxation, as well as about money and (or) property received from foreign states, international and foreign organizations, foreigners, stateless persons, as well as about the expenditure of said money and (or) other property in accordance with clause 8 Article 56 of this Code.

Tax registers are intended to summarize and systematize information to ensure the purposes of tax accounting specified in clause 5 of Article 202 of this Code.

The formation of tax accounting data is carried out by reflecting information used for tax purposes in chronological order and ensuring continuity of tax accounting data between tax periods (including for transactions whose results are taken into account in several tax periods, affect the size of the taxable object in subsequent tax periods or are postponed for a number of years).

The taxpayer (tax agent) compiles tax registers in the form of special forms. The forms of tax registers and the procedure for reflecting tax accounting data in them are developed by the taxpayer (tax agent) independently, taking into account the provisions of this article, with the exception of the forms of tax registers established by the authorized body, and are approved in the tax accounting policy.

The correct reflection of business transactions in tax registers is ensured by the persons who signed them.

2. Tax registers include:

1. tax registers compiled by the taxpayer (tax agent) independently according to the forms established by the taxpayer (tax agent) in the tax accounting policy, taking into account the provisions of Article 202 of this Code;

2. tax registers compiled by the taxpayer (tax agent), the forms and rules for compiling which are approved by the authorized body.

3. Tax registers must contain the following mandatory details:

1. name of the register;

2. taxpayer identification number (tax agent);

3. the period for which the register was compiled;

4. last name, first name and patronymic of the person responsible for compiling the register.

4. The authorized body has the right to establish forms of tax registers to reflect information on:

1. investment tax preferences;

2. fixed assets and subsequent expenses on fixed assets;

3. derivative financial instruments;

4. the amounts of management and general administrative expenses of a non-resident legal entity, attributed to deductions by its permanent establishment in the Republic of Kazakhstan;

5. property transferred under a leasing agreement;

6. taking into account the reductions in the amount of claims against debtors provided for by subparagraphs 8) - 10) of paragraph 2 of Article 320 of this Code;

7. accounting for the purchase of agricultural products from a person engaged in personal subsidiary farming by a procurement organization in the field of the agro-industrial complex, an agricultural cooperative and (or) a legal entity processing agricultural raw materials, agricultural products from personal subsidiary farming;

8. services of a tour operator - in the context of outbound, domestic and inbound tourism;

9. receiving money and (or) other property from foreign states, international and foreign organizations, foreigners, stateless persons, as well as spending said money and (or) other property;

10. turnover in the form of residual goods for the purposes of calculating value added tax;

11. value added tax, offset against the balance of goods;

12. sales by an agricultural cooperative of goods to members of such a cooperative for the purpose of production and processing of agricultural products of its own production;

13. performance of work and provision of services by an agricultural cooperative for members of such a cooperative for the purpose of production and processing of agricultural products of its own production.

The provisions of this paragraph do not apply to individual entrepreneurs who, in accordance with the Law of the Republic of Kazakhstan “On Accounting and Financial Reporting” do not maintain accounting records and prepare financial statements.

5. For individual entrepreneurs who, in accordance with the Law of the Republic of Kazakhstan “On Accounting and Financial Reporting” do not maintain accounting records and prepare financial statements, the authorized body has the right to establish forms of tax registers to reflect accounting information:

1. income, including those received through non-cash payments;

2. purchased goods, works and services;

3. objects of taxation with individual income tax on the income of individuals subject to taxation at the source of payment, as well as social tax and social payments;

4. tax obligations for payment for:

negative impact on the environment;

use of water resources of surface water bodies.

6. To disclose information about carriers and (or) suppliers of work, services provided under a transport expedition agreement, as well as the cost of such work and services, the forwarder maintains a tax register, which must reflect the following data:

1. serial number and date of issue of the invoice of the carrier and (or) supplier of works and services who are payers of value added tax;

2. taxpayer identification number of the carrier and (or) supplier of works and services;

3. last name, first name and patronymic or name of the carrier and (or) supplier of works and services;

4. the cost of work, services performed by the carrier and (or) supplier of work, services who are payers of value added tax, included in the amount of taxable (non-taxable) turnover indicated in the invoice;

5. the cost of work, services performed by a carrier and (or) supplier who are not payers of value added tax, indicating “Without value added tax”;

6. the cost of work, services, which is the turnover of the forwarder for the acquisition of work, services from a non-resident.

7. In cases of damage or loss of goods as a result of emergency situations or during a state of emergency, the payer of the value added tax draws up a tax register, which reflects the information provided for in clause 3 of this article, as well as the following data:

1. name of the product;

2. the amount of value added tax offset;

3. book value of the goods;

4. details of the document on the basis of which the value added tax on such goods was previously credited (name, number, date), as well as the cost of the goods without value added tax (amount of taxable turnover).

8. If tax registers are maintained on paper, correction of errors in such tax registers must be justified and confirmed by the signature of the responsible person who made the correction, indicating the date and justification for the corrections made.

9. Tax registers are presented to officials of tax authorities during tax audits on paper and (or) electronic media - at the request of officials of tax authorities carrying out the audit.

Taxpayers participating in tax monitoring submit tax registers at the request of tax authorities or their officials.

When compiling tax registers in the form of an electronic document, the taxpayer (tax agent) is obliged, during a tax audit and within the framework of tax monitoring, at the request of tax authorities or their officials, to submit tax registers on electronic media and copies of such tax registers on paper media, certified by the signatures of the head and the person(s) responsible for compiling data from the tax registers of the taxpayer (tax agent), as well as the seal taxpayer (tax agent), except for cases when the taxpayer (tax agent) does not have a seal on the grounds provided for by the legislation of the Republic of Kazakhstan.

10. Payers of the special tax regime for peasant or farm enterprises are required to maintain tax registers provided for in clause 5 of this article, with the exception of the tax register for recording tax obligations for payment for negative environmental impact.

Article 206. Requirements for the preparation and storage of accounting documentation

1. Accounting documentation is compiled by the taxpayer (tax agent) on paper and (or) electronic media in the Kazakh and (or) Russian languages.

If there are certain documents drawn up in foreign languages, the tax authority has the right to require the taxpayer (tax agent) to translate them into Kazakh or Russian.

2. When compiling accounting documentation in electronic form, the taxpayer (tax agent) is obliged, during a tax audit, at the request of tax authorities, to provide copies of such documentation on paper, with the exception of invoices, accounting documentation and primary accounting documents registered in the electronic invoice information system.

3. Accounting documentation relating to objects of taxation or objects related to taxation is stored by the taxpayer (tax agent) until the expiration of the limitation period established by Article 65 of this Code for each type of tax or payment to the budget, but not less than five years.

The storage period for accounting documentation begins with the tax period following the period in which the tax liability was calculated on the basis of such accounting documentation, except for the cases provided for in clauses 4 and 5 of this article, if the storage period established by them exceeds the period established by this paragraph.

4. Accounting documentation confirming the value of a fixed asset of group I, separate groups of depreciable assets formed in accordance with Articles 303 – 313 of this Code, including for a fixed asset transferred (received) under a property lease (lease) agreement, is stored by the taxpayer until the expiration of five years, starting from the tax period following the last tax period in which the assessments for such asset were calculated depreciation charges.

Accounting documentation confirming the value of a fixed asset of groups II, III and IV, including a fixed asset transferred (received) under a property lease (lease) agreement, is stored by the taxpayer during the limitation period established by Article 65 of this Code, but not less than five years, starting from the tax period following the tax period in which such an asset is included in the cost balance of a group of fixed assets.

Accounting documentation confirming the value of assets not subject to depreciation for tax purposes is kept by the taxpayer for five years, starting from the tax period following the tax period in which the taxpayer disposed of the asset not subject to depreciation.

5. Accounting documentation related to objects of taxation or objects related to taxation, taxes and other obligatory payments to the budget, for which the taxpayer (tax agent) provides for the use of tax preferences and benefits in accordance with section 17 of this Code, is stored during the limitation period established by Article 65 of this Code.

6. When a taxpayer is reorganized, the obligation to store the accounting documentation of the reorganized entity rests with its legal successor(s).

Paragraph 1. Invoice

Article 207. Categories of persons obligated to issue an invoice

1. The following taxpayers are required to issue an invoice:

registered as a payer of value added tax - in accordance with Chapter 50 of this Code;

who are not payers of value added tax (hereinafter referred to as value added tax defaulters), - in accordance with Article 208 and 209 of this Code.

2. An invoice is issued in the manner and form determined by the authorized body taking into account the provisions of this Code.

Article 208. Issuance of invoices by value added tax evaders

1. In the cases established by this paragraph, the following non-payers of value added tax are required to issue an invoice:

1. commission agent in cases established by Article 495 of this Code;

2. a forwarder in cases established by Article 494 of this Code;

3. the department of the authorized body in the field of state material reserve when it releases goods from the state material reserve;

4. taxpayer – for international cargo transportation services;

5. a legal entity accredited in the prescribed manner to carry out activities to confirm conformity, as determined by the legislation of the Republic of Kazakhstan on technical regulation;

6. a taxpayer who is a customs representative, customs carrier, owner of temporary storage warehouses, owner of customs warehouses and an authorized economic operator in accordance with the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan;

7. a taxpayer applying a special tax regime based on a simplified declaration;

8. a taxpayer in cases provided for by regulatory legal acts of the Republic of Kazakhstan adopted for the purpose of implementing international treaties ratified by the Republic of Kazakhstan;

9. the taxpayer in case of sale of imported goods;

10. a taxpayer selling goods that were received by such a taxpayer and taken into account upon receipt in the “Virtual Warehouse” module of the electronic invoice information system.

The list of goods for which electronic invoices are issued through the “Virtual Warehouse” module of the electronic invoice information system is approved by the authorized body and posted on its Internet resource;

11. taxpayer - for medical services, for the sale of medicines, medical devices, components of medical products, as well as technical auxiliary (compensatory) means in accordance with the legislation of the Republic of Kazakhstan on social protection;

12. a law office for legal assistance provided by a lawyer who has established a law office independently or jointly with other lawyers, under contracts concluded by such a law office.

The provisions of this paragraph do not apply when selling personal property by an individual, including an individual who is an individual entrepreneur or a person engaged in private practice.

2. In the cases provided for in subparagraphs 1) – 7) and 11) paragraph 1 of this article, an invoice is not required in the following cases:

1. sales of goods, works, services, payments for which are made:

with the presentation to the buyer of a receipt from a cash register and (or) through payment terminals for services;

with the presentation to the buyer of goods, works, services of a receipt from a special mobile application. In this case, at the request of the buyer, the check must contain the identification number of such buyer of goods, works, services;

2. sales of goods, works, services to individuals, payments for which are made by electronic money or using electronic payment means;

3. making payments through second-tier banks, postal operators for utilities and communication services provided to an individual;

4. registration of passenger transportation by rail or air transport with a travel ticket on paper, an electronic ticket or an electronic travel document;

5. gratuitous transfer of goods, gratuitous performance of work, provision of services to an individual who is not an individual entrepreneur or a person engaged in private practice;

6. implementation of financial transactions provided for by Article 477 of this Code.

The provisions of subparagraphs 1) and 2) part one of this paragraph do not apply in cases of sale of goods, performance of work, provision of services to persons specified in paragraph 1 Article 131 of this Code.

3. In the cases provided for in subparagraphs 8) – 10) paragraph 1 of this article, issuing an invoice is not required when selling goods:

1. individuals who use the purchased product for personal, family, household or other use not related to business activity (final consumption);

2. individuals or legal entities who are micro-business entities in accordance with the Enterprise Code of the Republic of Kazakhstan.

4. The recipient of goods, works, services has the right, within fifteen calendar days from the date the supplier completes sales turnover, to contact the supplier of these goods, works, services with a request to issue an invoice in the following cases provided for:

subparagraphs 1) and 2) paragraph 2 of this article;

clause 3 of this article.

The supplier is obliged to fulfill such a requirement, taking into account the provisions of this article, including in terms of indicating in the information about the recipient of goods, works, services the details of the legal entity through whose authorized representative the acquisition of goods, works, services is carried out, or of the individual entrepreneur purchasing the goods, works, services.

5. The recipient of services has the right, within fifteen calendar days from the date of the supplier’s sales turnover, to request a document confirming the fact of travel of an individual, or an invoice to the supplier of such services in the case provided for in subparagraph 4) of paragraph 2 of this article. The supplier is obliged to fulfill such a requirement, taking into account the provisions of this article, including in terms of indicating in the information about the recipient of the work, services, the details of the individual to whom the transportation service was provided.

Article 209. Requirements for issuing invoices by value added tax defaulters

1. An invoice is issued in electronic form in the electronic invoice information system, with the exception of the following cases when the taxpayer has the right to issue an invoice on paper:

1. the absence of a public telecommunications network at the taxpayer’s location within the boundaries of the administrative-territorial units of the Republic of Kazakhstan;

2. confirmation of information on the Internet resource of the authorized body about the impossibility of issuing invoices in the electronic invoice information system due to technical errors.

An invoice issued on paper must be entered into the electronic invoice information system within fifteen calendar days from the date of elimination of technical errors;

3. upon suspension of the issuance of invoices in the electronic invoice information system in accordance with Article 88 of this Code.

In this case, an invoice issued on paper must be entered into the electronic invoice information system within fifteen calendar days from the date of lifting the suspension of issuing invoices in electronic form in accordance with Article 88 of this Code;

4. during a period of emergency or state of emergency.

In this case, an invoice issued on paper must be entered into the electronic invoice information system within thirty calendar days from the date of completion of the emergency period or state of emergency.

2. A paper invoice is issued in the form of an electronic invoice in two copies, one of which is transferred to the recipient of goods, works, services.

Taxpayers have the right to indicate additional information in an invoice issued on paper that is not provided in the electronic form of an invoice.

3. Cost and amount values ​​in the invoice are indicated in the national currency of the Republic of Kazakhstan.

4. If on behalf of a legal entity its structural unit acts as a supplier of goods, works, services and, by decision of the legal entity, invoices are issued by such a structural unit, and also if on behalf of a legal entity the structural unit acts as a recipient of goods, works, services, then the details of such a structural unit may be indicated in the invoice.

5. For the purposes of issuing an invoice:

the date of the turnover is determined in accordance with the provisions of Article 460 of this Code;

the amount of turnover is determined in accordance with the provisions of Article 461 and 462 of this Code.

6. Unless otherwise established by this paragraph, an invoice issued in electronic form is certified by means of an electronic digital signature.

The invoice is additionally certified by the biometric data of the individual issuing the invoice in the manner prescribed by the authorized body, when a risk is identified in relation to the taxpayer based on the risk management system in accordance with Article 93 of this Code.

An invoice issued on paper is certified by:

for legal entities - signatures of the manager and chief accountant, as well as a seal containing the name and indication of the organizational and legal form, if this person, in accordance with the legislation of the Republic of Kazakhstan, must have a seal;

for individual entrepreneurs - a seal (if any) containing the last name, first name and patronymic and (or) name, as well as the signature of the individual entrepreneur.

An invoice may be certified by the signature of an employee authorized to do so by order of the taxpayer. In this case, a copy of the order must be available for visual inspection by recipients of goods, works, and services.

The recipient of goods, works, services has the right to contact the supplier of these goods, works, services with a request to submit a copy of the order certified by an authorized person to appoint a person authorized to sign invoices, and the supplier is obliged to fulfill this requirement on the day the recipient of the goods, works, services applies.

A structural unit of a legal entity that is a supplier of goods, works, services, by decision of the taxpayer, has the right to certify invoices issued by it with the seal of such a structural unit, containing the name and indication of the legal form of the legal entity, if this person, in accordance with the legislation of the Republic of Kazakhstan, must have a seal.

An invoice issued by an authorized representative of the participants of a simple partnership (consortium), in the cases provided for in clause 2 of Article 216 of this Code, is certified by the seal of the authorized representative, containing the name and indication of the organizational and legal form, as well as the signatures of the head and chief accountant of such authorized representative representative

If, in accordance with the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting and accounting policies, the manager or individual entrepreneur maintains accounting records personally, instead of the signature of the chief accountant, “not provided” is indicated.

7. An invoice is issued by value added tax defaulters within the time limits established by Article 493 of this Code.

8. Peculiarities of issuing invoices in certain cases are established by Articles 494 – 498 of this Code.

Article 210. Rules for maintaining separate tax records

1. Separate tax accounting is tax accounting of objects of taxation and (or) objects related to taxation, for the purpose of calculating tax obligations for certain types of taxes separately in the following distinguished categories, for which this Code provides for taxation conditions other than those generally established:

type or set of activities;

subsoil use contract;

a deposit (group of deposits, part of a deposit) classified (assigned) to the category of low-profit, high-viscosity, water-flooded, low-yield, depleted;

trust management agreement or other case of trust management;

agreement on joint activities;

turnover on sales of goods, works, services;

type of income;

construction site;

tax rate.

Taxation conditions other than the generally established taxation conditions also include a reduction in the amount of tax, exemption from taxation, and the use of a special tax regime.

A taxpayer (tax agent) does not have the right to combine objects of taxation and (or) objects related to taxation for the purpose of calculating tax liabilities for distinguished categories for which this Code establishes requirements for maintaining separate tax records.

2. The taxpayer (tax agent) is obliged to maintain separate tax records in cases provided for by this Code.

Separate tax accounting of taxable objects and (or) tax-related objects must be maintained by:

an authorized representative of the parties to the joint activity agreement under the joint activity agreement;

trust founder or trustee.

3. A taxpayer applying a special tax regime on the basis of a simplified declaration, when income arises that is subject to taxation in the generally established manner, is obliged to maintain separate tax records of taxable items and (or) objects related to taxation in order to calculate tax obligations in the generally established manner separately from tax obligations in the special tax regime on the basis of a simplified declaration.

4. The taxpayer (tax agent) independently establishes in the tax accounting policy the procedure for maintaining separate tax accounting, including a list of types of general income and expenses, methods for distributing such income and expenses between distinguished categories and other activities for which different tax conditions are established by this Code.

5. The subsoil user is obliged to maintain separate tax records of taxable objects and (or) tax-related objects in order to calculate tax obligations for contractual activities separately from non-contractual activities in the manner prescribed by Article 757 of this Code.

6. Transactions with derivative financial instruments do not relate to subsoil use operations (contract activities).

7. Separate tax accounting is maintained by taxpayers (tax agents) on the basis of accounting documentation data in accordance with the approved tax accounting policy and taking into account the provisions established by this article.

8. When maintaining separate tax accounting for calculating the tax liability, the taxpayer (tax agent) is obliged to ensure:

1. reflection in tax accounting of objects of taxation and (or) objects related to taxation for the calculation of taxes for which this Code establishes a requirement for maintaining separate tax accounting - for each distinguished category separately from other activities;

2. calculation of taxes and payments to the budget for which this Code does not establish a requirement for maintaining separate tax records - in general for all activities;

3. submission of tax reporting on taxes and payments to the budget - in general for all activities, with the exception of:

corporate income tax returns;

personal income tax returns for business activities;

value added tax declarations in the case provided for in subparagraph 6) of this paragraph;

4. presentation separately:

declarations under a special tax regime based on a simplified declaration - by type of income for which a special tax regime is applied based on a simplified declaration;

declarations under a special tax regime for peasant or farm enterprises - on income from activities that are subject to a special tax regime for peasant or farm enterprises;

corporate or individual income tax returns – for other types of income;

5. submission of a single declaration for corporate or individual income tax on business activities as a whole for all activities and the corresponding appendices to it for each distinguished category in cases not specified in subparagraph 4) of this paragraph;

6. submission of a separate value added tax declaration:

for activities provided for by Article 490 of this Code;

for other activities.

Article 211. General principles of maintaining separate tax accounting for corporate income tax

1. For the purposes of this article, the following concepts apply:

1. general income and expenses - income and expenses of the reporting tax period, including income and expenses on general fixed assets, which are simultaneously related to the implementation of activities in the allocated category and other activities and are subject to distribution between them;

2. general fixed assets - fixed assets that are simultaneously related to the implementation of activities in the allocated category and other activities and, due to the specifics of their use, do not have a direct cause-and-effect relationship with the specific allocated category or other activities;

3. indirect income and expenses - income and expenses of the reporting tax period, including income and expenses on fixed assets that have a direct cause-and-effect relationship with several distinguished categories and are subject to distribution only between such categories;

4. indirect fixed assets – fixed assets, which, due to the specifics of their use, have a direct cause-and-effect relationship with several distinguished categories;

5. direct income and expenses - income and expenses of the reporting tax period, including income and expenses on fixed assets that have a direct cause-and-effect relationship with a specific allocated category or other activity.

2. For the purpose of maintaining separate tax accounting, all income and expenses of the taxpayer are divided into direct, indirect and general.

The classification of income and expenses into direct, indirect and general is carried out by the taxpayer (tax agent) independently based on the specifics of the activity.

Direct income and expenses should be attributed in full only to that allocated category or other activity with which they have a direct cause-and-effect relationship.

Total income and expenses are subject to distribution between the allocated category and other activities and, in the appropriate proportion, relate to the income and expenses of the allocated category and other activities with which they have a cause-and-effect relationship.

Indirect income and expenses are subject to distribution only between distinguished categories and, in the appropriate proportion, relate to the income and expenses of the category with which they have a causal relationship.

The distribution of general and indirect income and expenses is carried out in accordance with the methods established by clause 4 of this article, and taking into account the provisions of clause 3 of this article.

3. For general and indirect fixed assets, expenses incurred by the taxpayer on these fixed assets, including depreciation expenses and subsequent expenses, are subject to distribution between the allocated category and other activities.

For general and indirect expenses on remuneration, the total amount of deduction for such remuneration, determined in accordance with Article 263 of this Code, is subject to distribution.

If the exchange rate difference cannot be attributed by direct cause-and-effect relationship to the allocated category and other activities of the taxpayer, the final (balanced) result obtained for the tax period in the form of an excess of the amount of a positive exchange rate difference over the amount of a negative exchange rate difference or an excess of the amount of a negative exchange rate difference over the amount of a positive exchange rate difference is subject to distribution according to the exchange rate difference.

Taxes subject to deductions as general or indirect expenses are subject to distribution in accordance with the methods established by clause 4 of this article, without the distribution of the corresponding taxation objects and (or) tax-related objects.

4. The distribution of general and indirect income and expenses for each distinguished category and other activities is carried out by the taxpayer (tax agent) independently, taking into account the specifics of the activity on the basis of one or more methods of maintaining separate tax accounting adopted in the tax accounting policy, including:

1. by the share of direct income attributable to each distinguished category and other activity in the total amount of direct income received by the taxpayer (tax agent) for the tax period;

2. by the share of direct expenses attributable to each distinguished category and other activities in the total amount of direct expenses incurred by the taxpayer (tax agent) for the tax period;

3. by the share of expenses incurred under one of the following items - direct production costs, wages fund or the cost of fixed assets attributable to each distinguished category and other activities, in the total amount of expenses under this item made by the taxpayer (tax agent) for the tax period;

4. by the share of the average number of employees participating in activities in the allocated category and other activities to the total average number of employees of the taxpayer (tax agent);

5. other methods.

In relation to different types of general and indirect income and expenses, various methods of their distribution may be applied, determined by the taxpayer (tax agent).

For a more accurate distribution of general and (or) indirect income and expenses, the value of the specific weight obtained as a result of applying one of the above methods is determined by the taxpayer (tax agent) as a percentage of up to one hundredth of a share (0.01%).

If the tax accounting policy does not establish a method for distributing total income and expenses, then the tax authorities, during a tax audit, distribute such income and expenses on the basis of the method established by subparagraph 1) of part one of this paragraph.

5. When calculating corporate income tax in general for the activities of the taxpayer, losses incurred in any allocated category are not taken into account, which the taxpayer has the right to compensate only from income received from activities in such an allocated category in subsequent tax periods, taking into account the provisions of Article 307 of this Code.

Article 212. Financial leasing

1. Financial leasing is the transfer of property under a leasing agreement concluded in accordance with the legislation of the Republic of Kazakhstan on financial leasing, as well as the provision of the leased asset for secondary leasing or subleasing.

2. If the leasing agreement determines the right of the lessee to extend the financial leasing term, then the financial leasing term is determined taking into account the period for which the extension was actually carried out.

3. Property transferred under financial leasing are leased items to be received by the lessee on the basis of a leasing agreement.

For tax accounting purposes, the lessee is considered as the buyer of the leased asset.

The cost at which the leased asset is transferred (received) is the value of the leased asset, determined on the basis of the leasing agreement. If in the leasing agreement the value at which the leased asset is transferred (receivable) is not highlighted separately, then the specified value is determined as the sum of all leasing payments payable for the entire leasing period, with the exception of value added tax.

For tax accounting purposes, the transfer of property under a property lease (lease) agreement that does not correspond to a leasing agreement in accordance with the legislation of the Republic of Kazakhstan is considered as the provision of services, and rental payments payable, with the exception of value added tax, respectively, as payment for services rendered.

Article 213. Conditions for transferring property into financial leasing for the purposes of applying taxation features

1. For the purposes of applying subparagraph 1) paragraph 2 of Article 337 and Article 478 of this Code, the transfer of property into financial leasing must comply with the conditions provided for in this article.

2. Unless otherwise established by this paragraph and paragraph 3 of this article, financial leasing is the transfer of property under a leasing agreement concluded in accordance with the legislation of the Republic of Kazakhstan for a period of three years or more, if it meets one of the following conditions:

1. transfer of property into the ownership of the lessee and (or) granting the right to the lessee to purchase property at a fixed price are determined by the leasing agreement;

2. the term of financial leasing from the date of transfer of property exceeds three years and exceeds 75 percent of the useful life of the property transferred under financial leasing;

3. the current (discounted) cost of lease payments for the entire term of the financial lease exceeds 90 percent of the value of the property transferred under the financial lease.

Secondary leasing is the provision of leasing to another lessee(s) of leased items remaining in the ownership of the lessor in the event of termination, termination of the leasing agreement or its modification due to a change in the number of leased items (hereinafter for the purposes of this article - the primary leasing agreement), with simultaneous compliance with the following conditions:

the date of termination, termination or modification of the primary leasing agreement and the date of concluding the secondary leasing agreement (agreements) fall within the same tax period established by Article 504 of this Code;

in the secondary leasing agreement (agreements), the conditions stipulated by the primary leasing agreement are preserved, with the exception of the conditions for the number of leased items, leasing payments and leasing period;

leased items are provided for secondary leasing in quantities not exceeding their total quantity under the primary leasing agreement;

the cost of the leased asset transferred for secondary leasing does not exceed the value of the leased asset under the primary leasing agreement, reduced by the amount of lease payments, with the exception of leasing remuneration paid on the date of termination of the leasing agreement, the rate of remuneration under the secondary leasing agreement (agreements) does not exceed the rate of remuneration under the primary leasing agreement;

leased items are provided for secondary leasing for a period of at least three years.

3. They are not financial leasing for the purposes of applying subparagraph 1) paragraph 2 of Article 337 and Article 478 of this Code:

1. leasing transactions in the event of termination of leasing agreements (termination of obligations under a leasing agreement) before the expiration of three years from the date of conclusion of such agreements, except for the following cases:

declaring the lessee bankrupt in accordance with the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy and excluding it from the National Register of Business Identification Numbers;

recognition of an individual lessee on the basis of a court decision that has entered into legal force as missing or declaring him dead, incapacitated or partially capable, establishing disability of the first, second groups, as well as in the event of the death of an individual lessee;

the entry into force of the resolution of the bailiff on the return of the writ of execution to the lessor due to the lack of property of the lessee, including money, securities or income that can be levied, and (or) if the bailiff takes measures provided for by the legislation of the Republic of Kazakhstan on enforcement proceedings and the status of bailiffs to identify his property, including money, securities or income, which were unsuccessful;

the entry into force of a court decision refusing the lessor to foreclose on the lessee’s property, including money, securities or income;

provision of leased items for secondary leasing;

damage, loss of property as a result of emergency situations or during a state of emergency;

2. leasing transactions for which the amount of leasing payments (under the contract and (or) actual) excluding remuneration for the first year of the leasing agreement is more than 50 percent of the cost of the leased asset;

3. leasing transactions for which, before the expiration of three years from the date of conclusion of the leasing agreement, the lessee has changed as a result of a change of persons in the obligation, except in the case of its reorganization;

4. leasing transactions in which the lessor has changed as a result of a change of persons in the obligation, except in the case of its reorganization through transformation;

5. transactions for the transfer of property for subleasing by the sublessor to the sublessee under a subleasing agreement.

Article 214. Peculiarities of fulfillment of tax obligations in joint ventures

1. Unless otherwise established by this paragraph, in the case of joint entrepreneurship, objects of taxation and (or) objects related to taxation are taken into account and taxed in the manner prescribed by this article.

In the case of a joint venture based on a joint activity agreement (in the form of a simple partnership), taxable objects and (or) tax-related objects are taken into account and taxed in the manner prescribed by Article 215 of this Code.

A special part of this Code may establish special tax regimes in relation to peasant or farm enterprises, providing for a different procedure for accounting and taxation of taxable objects and (or) objects related to taxation.

2. Fulfillment of tax obligations for activities within the framework of joint individual entrepreneurship, as well as in relation to common joint property used in joint individual entrepreneurship, is carried out:

1. the head of a peasant farm - when implementing joint individual entrepreneurship in the form of a peasant farm;

2. an authorized person of a joint individual entrepreneurship - in other cases.

Advertisement individual entrepreneurship.

In this case, the person specified in subparagraph 2) paragraph 2 of this article is obliged to notify all members of the joint individual entrepreneurship about the presence of tax debt on the joint individual entrepreneurship and the amount of such debt within three working days from the date of the start of application of measures for the forced collection of tax debt.

Article 215. Carrying out joint activities

1. Unless otherwise established by this Code, in the case of an agreement to conduct joint activities or another agreement providing for two or more participants in an agreement on joint activities without forming a legal entity (hereinafter referred to as the agreement on joint activities), taxable items and (or) objects related to taxation are taken into account and taxed, respectively, for each participant in the agreement on joint activities in the manner prescribed by this Code.

2. Each participant in an agreement on joint activity, in relation to its share of participation, independently keeps records of assets, liabilities, income and expenses for joint activity to determine objects of taxation and (or) objects related to taxation, unless otherwise established by this Code.

3. If there is no procedure in the joint activity agreement for the distribution of assets, liabilities, income and expenses for the joint activity to determine taxable objects and (or) tax-related objects, the parties to the joint activity agreement develop and approve a tax accounting policy for the joint activity before submitting the first tax reporting, which reflects such a procedure and the tax liability arising as a result of the joint activity.

4. An agreement on joint activity may determine an authorized representative of the parties to the agreement on joint activity, responsible for maintaining tax records for such activity or part thereof, unless otherwise established by this Code.

5. For tax purposes, assets, liabilities, income and expenses for a joint activity or part thereof are taken into account by the authorized representative of the parties to the joint activity agreement separately from the assets, liabilities, income and expenses for other activities of this authorized representative.

6. The distribution of assets, liabilities, income and expenses for joint activities to determine taxable objects and (or) tax-related objects between the participants in the joint activity agreement is carried out by the participants in the joint activity agreement and (or) their authorized representative, if any, at the end of each tax period in the manner determined by the joint activity agreement.

If the terms of the agreement on joint activity and (or) the tax accounting policy for joint activity do not establish the procedure for the distribution of assets, liabilities, income and expenses for determining objects of taxation and (or) objects related to taxation, the participants in the agreement on joint activity and (or) an authorized representative of such participants, if any, carry out the specified distribution in proportion to the shares of participation in accordance with the agreement on joint activity.

The results of the distribution of assets, liabilities, income and expenses for determining the objects of taxation and (or) objects related to taxation between the participants in the joint activity agreement must be drawn up in writing, signed by all participants in the joint activity agreement and (or) their authorized representative, if any, and also sealed (if any, in cases established by the legislation of the Republic of Kazakhstan). A document on the results of the distribution of assets, liabilities, income and expenses is presented by each participant in the joint activity agreement to the tax authorities when conducting a tax audit.

An authorized representative of the participants in a joint activity agreement must have copies of all documents on the basis of which the distribution of assets, liabilities, income and expenses was made, unless otherwise established by this Code.

Article 216. Features of joint activities by subsoil users

1. If the right to subsoil use under one subsoil use contract belongs to several individuals and (or) legal entities as part of a simple partnership (consortium), each participant in the simple partnership (consortium) is the taxpayer for taxes and payments to the budget established by the tax legislation of the Republic of Kazakhstan.

2. If the right to subsoil use under one subsoil use contract belongs to several individuals and (or) legal entities as part of a simple partnership (consortium), then for the activities carried out under such a subsoil use contract, the participants of the simple partnership (consortium) are obliged to determine an authorized representative of the participants of the simple partnership (consortium), responsible for maintaining consolidated tax records for such activities.

An authorized representative of participants in a simple partnership (consortium) is obliged to maintain consolidated tax records for activities carried out under a subsoil use contract in accordance with the requirements of this Code.

In cases where subsoil use operations are carried out within the framework of a production sharing agreement (contract), the operator acts as such an authorized representative.

The powers of the authorized representative of the participants of a simple partnership (consortium), including the operator, must be confirmed in accordance with the requirements of Article 38 – 41 of this Code.

3. Fulfillment of tax obligations under a subsoil use contract is carried out in the manner determined by this Code, by the participant (participants) of a simple partnership (consortium) and (or) an authorized representative of the participants of a simple partnership (consortium), responsible for maintaining consolidated tax records for such activities, based on the data of the consolidated tax records. In this case, the fulfillment of tax obligations for the submission of tax reporting forms is carried out by the participants of a simple partnership (consortium) independently, with the exception of the cases provided for in subparagraph 2) of paragraph 3 of Article 755 of this Code.

Article 217. Carrying out legal activities in a law office

1. When providing legal assistance by a lawyer in a law office, taxable items and (or) objects related to taxation are taken into account and taxed accordingly for each lawyer of the law office, in the manner prescribed by this Code.

2. Each lawyer independently keeps records of his property, income and his share of objects of taxation and (or) objects related to taxation for legal activities carried out under contracts concluded by the law office on its own behalf, on behalf of, at the expense and in the interests of the lawyers included in it.

3. The procedure for distributing property, claims, obligations, income and expenses arising in connection with the implementation of advocacy activities under contracts concluded by a law firm, as well as determining the shares of taxable objects and (or) tax-related objects of each lawyer included in such a law firm, is determined in a partnership agreement concluded by lawyers in accordance with the legislation of the Republic of Kazakhstan.

This distribution of property, claims, obligations, income and expenses, as well as the determination of shares of taxable objects and (or) tax-related objects, is carried out by lawyers based on the results of each tax period. The results of such distribution must be documented in writing and signed by all lawyers working in the law office. A document on the results of the distribution of property, claims, obligations, income and expenses, as well as the determination of shares of taxable objects and (or) tax-related objects, is submitted by each lawyer to the tax authorities in the event of a tax audit.

Chapter 21. FEATURES OF TAX ACCOUNTING BY INDIVIDUAL ENTREPRENEURS WHO DO NOT KEEP ACCOUNTING AND COMPLETE FINANCIAL REPORTING IN ACCORDANCE WITH THE LAW OF THE REPUBLIC OF KAZAKHSTAN "ON ACCOUNTING AND FINANCIAL REPORTING"

Article 218. General provisions

In order to apply the norms of this Code in terms of maintaining tax accounting and the procedure for determining and fulfilling tax obligations by individual entrepreneurs who do not maintain accounting records and prepare financial statements in accordance with the Law of the Republic of Kazakhstan “On Accounting and Financial Reporting”, the following concepts are used:

1. assets - property controlled by an individual entrepreneur from whom future economic benefits are expected to be received;

2. primary accounting documents - documentary evidence, both on paper and electronic media, of the fact of a transaction or event and the right to carry it out, on the basis of which tax accounting is maintained;

3. biological asset – an animal or plant intended for use in agricultural activities;

4. inventories - assets intended for sale, as well as use in the production process, for administrative purposes or in the performance of work, provision of services;

5. capital - the share in the assets of an individual entrepreneur remaining after deducting all liabilities;

6. income - an increase in economic benefits during the reporting period in the form of an inflow or increase in assets or a decrease in liabilities, which lead to an increase in capital other than an increase associated with contributions from a person participating in the capital;

7. intangible asset - an identifiable non-monetary asset that does not have a physical form, intended for use in production or for administrative purposes, including for renting out property to other persons;

8. obligation – an existing obligation of an individual entrepreneur, the settlement of which will lead to the disposal of resources containing economic benefits;

9. fixed assets – tangible assets that:

intended for use in production or administrative purposes when selling goods, performing work, providing services, including for renting out property to other persons;

intended to be used for more than one year.

Article 219. Forms of primary accounting documents and requirements for their preparation

1. The authorized body has the right, in the rules for organizing and maintaining tax accounting, to establish the forms of primary accounting documents used by individual entrepreneurs who do not maintain accounting and financial reporting in accordance with the Law of the Republic of Kazakhstan “On accounting and financial reporting”, and (or) requirements for their preparation.

These individual entrepreneurs also have the right to prepare primary accounting documents in the information system of electronic invoices using an electronic digital signature.

2. Entries in tax registers are made on the basis of primary documents.

Article 220. Features of tax accounting

1. By individual entrepreneurs, transactions made in foreign currency are recalculated in tenge using the official exchange rate established on the date of the transaction. Exchange rate differences are not taken into account for tax purposes.

2. In tax accounting, inventories are recognized at cost upon their receipt by an individual entrepreneur or his authorized person, including after their production by an individual entrepreneur, as a result of dismantling fixed assets by transferring them from other assets.

The cost of inventories includes the costs of acquisition, processing, and other costs incurred to bring inventories to their current condition and delivery to their current location.

Acquisition costs include import duties, taxes (other than refundable), transportation, handling and other expenses directly attributable to the acquisition. Supplier trade discounts, supplier chargebacks and other similar discounts and refunds are deducted in determining costs.

Inventory conversion costs include costs directly associated with converting raw materials into finished products, including direct labor costs as well as manufacturing overhead.

For tax accounting purposes, the cost of a unit of inventory is determined by the actual costs provided for in part two of this paragraph for such a unit of inventory.

An individual entrepreneur has the right to determine the cost of a unit of inventory for tax accounting purposes using the weighted average cost method. According to the weighted average cost method, the cost of inventories is determined as the average of the cost of inventories at the beginning of the period and similar inventories acquired (produced) during the period. The choice of this method is carried out by an individual entrepreneur by reflecting it in the tax accounting policy.

Individual entrepreneurs engaged in the production of goods, as well as individual entrepreneurs who have chosen the weighted average cost method, take into account inventories upon their receipt and disposal in tax registers, the form of which is developed by individual entrepreneurs independently.

The income of an individual entrepreneur does not come from the receipt of inventories through internal movement. Internal movement of inventories means their movement from one financially responsible person, appointed by an individual entrepreneur, to another financially responsible person, appointed by the same individual entrepreneur.

The transfer of inventories for storage or as customer-supplied raw materials for tax accounting purposes of an individual entrepreneur is not a disposal of inventories.

Receipt of inventories for storage is carried out by an individual entrepreneur on the basis of a storage agreement or a statement of refusal of acceptance if the individual entrepreneur received the inventories and legally refused to accept the invoices of payment requests from suppliers of these inventories and their payment. The cost of such inventories is not income of an individual entrepreneur.

The disposal of inventories is:

1. termination of recognition as an asset, including when selling inventories to a third party, transferring them free of charge, using them in the production process, when performing work, providing services and for other purposes, when transferring as a contribution to the authorized capital, during exchange, identifying shortages during inventory, theft, damage to property, expiration of storage periods, obsolescence and other cases of loss of consumer properties;

2. reclassification of the asset, including transfer to fixed assets and other assets.

SECTION 4. GENERAL PROVISIONS FOR TAXATION OF INCOME OF RESIDENTS AND NON-RESIDENTS

Chapter 22. GENERAL PROVISIONS

Article 221. General provisions on taxation of residents and non-residents

1. A resident of the Republic of Kazakhstan pays taxes in the Republic of Kazakhstan in accordance with the provisions of this Code on income from sources in the Republic of Kazakhstan and abroad.

2. A non-resident shall pay taxes in the Republic of Kazakhstan on income from sources in the Republic of Kazakhstan in accordance with the provisions of this Code.

A non-resident carrying out business activities in the Republic of Kazakhstan through a permanent establishment shall also pay taxes in the Republic of Kazakhstan in accordance with the provisions of this Code on income from sources outside the Republic of Kazakhstan related to the activities of such a permanent establishment.

3. Residents and non-residents also pay other taxes and payments to the budget in the Republic of Kazakhstan, as well as social payments when such obligations arise.

Article 222. Resident individual

1. An individual is recognized as a resident in the following cases:

1. permanent residence in the Republic of Kazakhstan;

2. the presence of a center of vital interests in the Republic of Kazakhstan.

2. Permanent residence in the Republic of Kazakhstan for a tax period is the presence of an individual in the Republic of Kazakhstan in any consecutive twelve-month period ending in a given tax period:

1. at least one hundred eighty-three calendar days (including days of arrival and departure);

2. at least ninety calendar days (including days of arrival and departure) for an investment resident of the AIFC in accordance with the conditions established by the Constitutional Law of the Republic of Kazakhstan "On the Astana International Financial Center".

3. The center of vital interests is located in the Republic of Kazakhstan if the following conditions are simultaneously met:

1. an individual has citizenship of the Republic of Kazakhstan or a residence permit in the Republic of Kazakhstan, or a residence permit;

2. the spouse and (or) close relatives of the individual reside in the Republic of Kazakhstan (if any);

3. the presence in the Republic of Kazakhstan of real estate owned by right of ownership or on other grounds to an individual and (or) a spouse and (or) his (her) close relatives, available at any time for his residence and (or) for the residence of a spouse and (or) his (her) close relatives.

4. Regardless of the time of residence in the Republic of Kazakhstan and any other criteria provided for in this article, an individual is recognized as a resident:

1. sent abroad by public authorities, including employees of diplomatic, consular institutions, international organizations, as well as family members of the specified individual;

2. a crew member of a vehicle owned by a legal entity or citizen of the Republic of Kazakhstan, carrying out regular international transportation;

3. military personnel and civilian personnel of formations and military units of the Armed Forces of the Republic of Kazakhstan stationed outside the Republic of Kazakhstan;

4. working at a facility located outside the Republic of Kazakhstan and which is the property of the Republic of Kazakhstan or constituent entities of the Republic of Kazakhstan (including on the basis of concession agreements);

5. located outside the Republic of Kazakhstan for the purpose of training, including internship or internship, treatment or undergoing health-improving, preventive procedures, during the period of study, including internship or internship, treatment or undergoing health-improving, preventive procedures;

6. a teacher and (or) researcher located outside the Republic of Kazakhstan for the purpose of teaching, consulting or carrying out scientific work, during the period of provision (performance) of the specified services (work).

The provisions of this paragraph apply to an individual who is a citizen of the Republic of Kazakhstan (or who has submitted an application for admission to citizenship of the Republic of Kazakhstan or for permission to permanently reside in the Republic of Kazakhstan without being granted citizenship of the Republic of Kazakhstan).

Article 223. Resident legal entity

1. A legal entity is recognized as a resident in the following cases:

1. creation of a legal entity in accordance with the legislation of the Republic of Kazakhstan;

2. creation of a legal entity in accordance with the legislation of a foreign state, the place of effective management (location of the actual management body) of which is in the Republic of Kazakhstan.

2. The place of effective management (location of the actual management body) is recognized as the place where the meeting of the actual management body (board of directors or similar body) is held, where management and (or) control are carried out, and decisions necessary for carrying out the business activities of a legal entity are made.

Article 224. Procedure for confirming residence

1. Residence is confirmed for the purpose of application by the resident of an international treaty regulating the avoidance of double taxation and prevention of tax evasion, and for other purposes for application outside the Republic of Kazakhstan.

The tax authority issues a document confirming residence based on the resident's tax application.

The procedure and terms for confirmation of residence are established by the authorized body.

2. Confirmation of a taxpayer’s residence is carried out by a tax authority that is superior to the tax authority with which such a taxpayer is registered at his location.

3. Residence is confirmed:

1. for the period from the date of occurrence of the event leading to the recognition of the residence of an individual until the end of the calendar year in which the specified event occurred;

2. for a calendar year in case of confirmation of the residence of an individual for the previous calendar year, subject to his permanent stay in the Republic of Kazakhstan;

3. for the calendar year specified in the application for confirmation of residence of an individual permanently residing in the Republic of Kazakhstan or whose center of vital interests is located in the Republic of Kazakhstan;

4. for the period from the date of registration to the end of the calendar year of a legal entity, both created in accordance with the legislation of the Republic of Kazakhstan, and created in accordance with the legislation of a foreign state, the place of effective management (location of the actual management body) of which is in the Republic of Kazakhstan. In subsequent years, the residence of a legal entity is confirmed from the beginning of the calendar year to the end of the given calendar year.

4. Residence is confirmed for the past and (or) current calendar years.

Article 225. Non-residents

1. Non-resident - a person who is not a resident of the Republic of Kazakhstan in accordance with the provisions of this Code or an international treaty regulating the issues of avoiding double taxation and preventing tax evasion.

A non-resident legal entity operates in the Republic of Kazakhstan:

1. without establishing a permanent establishment;

2. with the formation of a permanent institution.

At the same time, the implementation of activities by a non-resident legal entity without the formation of a permanent establishment may lead to the formation of a permanent establishment.

Article 226. Permanent establishment of a non-resident

1. A permanent establishment of a non-resident is formed if a non-resident carries out activities on the territory of the Republic of Kazakhstan when:

1. the presence of a permanent place of business;

2. provision of services, performance of work through employees or other personnel hired by a non-resident;

3. carrying out activities by a non-resident through a dependent agent;

4. implementation of joint activities by a non-resident.

The permanent establishment of a non-resident is determined in accordance with this Code.

If there is an international treaty, the permanent establishment is determined in accordance with the provisions of such international treaty.

2. The following does not lead to the formation of a permanent establishment in the Republic of Kazakhstan:

1. activities that are exclusively preparatory or auxiliary in nature for the subsequent activities of a non-resident:

use of any place solely for the purpose of storing and (or) displaying goods owned by a non-resident, without selling them;

maintaining a permanent place of business solely for the collection, processing and (or) dissemination of information, advertising or market research for goods, works, services.

At the same time, activities of a preparatory and auxiliary nature must be carried out for the non-resident himself and cannot be part of the main activities of the non-resident;

2. provision of services for the provision of foreign personnel to work on the territory of the Republic of Kazakhstan while simultaneously meeting the following conditions:

if such personnel act on behalf and in the interests of the person to whom they are provided;

a non-resident providing a service for the provision of foreign personnel is not responsible for the results of the work of the provided personnel;

the income of a non-resident from the provision of services for the provision of foreign personnel for the tax period does not exceed 10 percent of the total amount of the non-resident’s costs for the provision of such personnel for the specified period.

In this case, the amount of such income is determined in the form of a positive difference between the cost of services provided by a non-resident for the provision of foreign personnel for the tax period and the cost of the total costs of the non-resident for the provision of personnel for the specified period.

To confirm the amount of costs for the provision of such services, including the income of foreign personnel, a non-resident is obliged to provide the recipient of services with copies of primary documents drawn up in accordance with the legislation of the Republic of Kazakhstan and (or) a foreign state.

For the purposes of calculating corporate income tax on the income of a non-resident providing services for the provision of foreign personnel, if the conditions established by this paragraph are met, such services of a non-resident are recognized as services provided outside the Republic of Kazakhstan;

3. registration with the tax authorities as a taxpayer solely for the purpose of opening a bank account in banks of the Republic of Kazakhstan;

4. registration as a taxpayer solely to fulfill the obligations of a tax agent purchasing property in the Republic of Kazakhstan.

Article 227. Permanent establishment of a non-resident in the presence of a permanent place of business

1. The following are recognized as a permanent place of activity of a non-resident on the territory of the Republic of Kazakhstan:

1. any place of production, processing, assembly, packaging, packaging and (or) sale of goods;

2. any place of management, office, office, factory, department, workshop, mine, oil or gas well, quarry or other place of extraction of natural resources;

3. any place for geological study of subsoil, exploration, preparatory work for exploration and production of minerals and (or) extraction of minerals, and (or) performance of work, provision of services for control, monitoring and (or) supervision of exploration and (or) production of minerals;

4. any place of activity (including control or observation) related to the pipeline;

5. any place of activity related to the installation, adjustment and operation of slot machines (including consoles), computer networks and communication channels, attractions, as well as related to transport or other infrastructure;

6. any place where construction activities and (or) construction and installation works are carried out, as well as the provision of services for control, monitoring and (or) supervision of the implementation of these works;

7. location of the structural unit of a non-resident legal entity, with the exception of a representative office carrying out activities specified in subparagraph 1) paragraph 2 of Article 226 of this Code;

8. the location of the person carrying out intermediary activities in the Republic of Kazakhstan on behalf of a non-resident in accordance with the Law of the Republic of Kazakhstan “On Insurance Activities”;

9. location of the resident - party to the agreement on joint activity concluded with a non-resident, if such joint activity is carried out on the territory of the Republic of Kazakhstan.

The provisions of this paragraph apply provided that a non-resident carries out activities through the specified permanent place of business on the territory of the Republic of Kazakhstan, regardless of the timing of implementation, with the exception of the sale of goods at exhibitions and fairs.

2. The sale of goods by a non-resident at exhibitions and fairs held on the territory of the Republic of Kazakhstan forms a permanent establishment in the Republic of Kazakhstan if such sale lasts more than ten calendar days.

Article 228. Permanent establishment of a non-resident when a non-resident provides services, performs work through hired workers or other personnel

1. A permanent place of activity of a non-resident when a non-resident provides services, performs work through hired workers or other personnel leads to the formation of a permanent establishment if such activity simultaneously meets the following conditions:

1. continues on the territory of the Republic of Kazakhstan for more than one hundred eighty-three calendar days within any consecutive twelve-month period;

2. is carried out within the framework of one project or related projects from the date of commencement of the activity.

2. The following contracts (agreements) are recognized as related projects:

1. interconnected;

2. interdependent;

3. similar.

3. Interrelated contracts (agreements) are contracts (agreements) that simultaneously meet the following conditions:

1. under such contracts (agreements), a non-resident or his related party provides (performs) identical or similar services (work) to the same tax agent or his related party;

2. the period of time between the date of completion of the provision of services (performance of work) under one contract (agreement) and the date of conclusion of another contract (agreement) does not exceed twelve consecutive months.

Identical work, services - work, services that have the same basic characteristics characteristic of them, including those implemented using the same methods, technology, approaches, performed by contractors, performers with comparable qualifications and business reputation.

Similar works, services – works, services that, while not identical, have similar characteristics and consist of similar components, which allows them to perform the same functions and be interchangeable.

4. Interdependent contracts (agreements) are contracts (agreements) under which services and work are carried out within the framework of contracts (agreements) concluded between a non-resident or his related party with a tax agent or his related party, provided that failure to fulfill obligations under one contract (agreement) by a non-resident or his related party affects the fulfillment of obligations by such a non-resident or his related party under another contract (agreement).

5. Similar contracts (agreements) are contracts (agreements) under which a non-resident or his related party provides services and (or) performs work:

having similar character and purpose;

having similar content;

carried out using the same technology;

connected to the same infrastructure;

in the implementation of which the same resources were used (equipment, employees, infrastructure);

identical or similar.

Article 229. Permanent establishment of a non-resident when a non-resident carries out activities through a dependent agent

1. If a non-resident carries out activities on the territory of the Republic of Kazakhstan through a dependent agent, such activities lead to the formation of a permanent establishment, regardless of the timing of such activities.

2. Dependent agent is a person who is authorized, on the basis of contractual relations with a non-resident:

1. represent the interests of a non-resident in the Republic of Kazakhstan;

2. act and (or) perform certain legal actions on behalf and at the expense of a non-resident, including entering into contracts.

The activities of a dependent agent are not limited to activities of a preparatory or auxiliary nature.

The provisions of this paragraph do not apply to the activities of a customs representative, a professional participant in the securities market and other brokerage activities (except for the activities of an insurance broker).

3. A dependent agent is also recognized as a person who ensures the safety of stocks of goods in the Republic of Kazakhstan and (or) regularly delivers such goods on his own behalf or on behalf of a non-resident.

4. The activities of a non-resident carried out on the territory of the Republic of Kazakhstan through a subsidiary organization created in accordance with the legislation of the Republic of Kazakhstan leads to the formation of a permanent establishment of a non-resident if the subsidiary organization is recognized as a dependent agent in accordance with clause 1 of this article.

Participation of a non-resident in the capital of a resident legal entity is not a basis for recognizing such a resident legal entity as a dependent agent of a non-resident participant.

Article 230. Permanent establishment of a non-resident when a non-resident carries out joint activities

1. Carrying out activities by a non-resident on the basis of an agreement on joint activities leads to the formation of a permanent establishment of a non-resident in the case of carrying out such activities on the territory of the Republic of Kazakhstan.

Carrying out activities on the basis of an agreement on joint activities on the territory of the Republic of Kazakhstan is recognized in the following cases:

1. direct implementation of activities on the territory of the Republic of Kazakhstan;

2. location of the customer of goods, works, services on the territory of the Republic of Kazakhstan.

2. The fulfillment of the tax obligation under a joint activity agreement is carried out by each participant in such an agreement independently in the manner prescribed by this Code.

Article 231. Features of registration of a permanent establishment of a non-resident

1. Upon formation of a permanent establishment, a non-resident operating in the Republic of Kazakhstan is subject to registration with the tax authority in accordance with Article 95 of this Code.

2. The activities of a non-resident leading to the formation of a permanent establishment are considered as the activities of a permanent establishment, regardless of registration with the tax authorities or registration with the registration authority from the date of commencement of the activity.

The date of commencement of the activities of such a permanent institution is the date of conclusion of the contract (agreement).

3. If a non-resident carries out activities leading to the formation of two or more permanent establishments that are subject to registration with one tax authority, then one permanent establishment in total for the group of such permanent establishments of the non-resident is subject to registration.

4. If a non-resident has a registered permanent establishment and carries out similar or the same activities in a place other than the place of registration of such permanent establishment, then the implementation of similar or the same activities leads to the formation of a permanent establishment and is subject to registration at the place of implementation of similar or the same activities from the date of commencement of the activity.

5. If, after the date of exclusion of the permanent establishment of a non-resident from the taxpayer base, such non-resident resumes the activities specified in Article 228 and clause 2 Article 227 of this Code, during a consecutive twelve-month period, it is recognized as having formed a permanent establishment and is subject to registration as a taxpayer from the date of commencement of such activities.

6. If a non-resident carries out activities through a structural unit that does not lead to the formation of a permanent establishment in accordance with an international treaty regulating the avoidance of double taxation and the prevention of tax evasion, or clause 2 of Article 226 of this Code, then the provisions of this Code will apply to such a structural unit of a non-resident, provided for the permanent establishment of a non-resident.

Moreover, such a structural unit has the right to apply the provisions of an international treaty regulating the avoidance of double taxation and the prevention of tax evasion, in accordance with Article 699, 700 and 701 of this Code.

Article 232. Mutual agreement procedure

1. A person has the right to apply to the authorized body with an application to carry out a procedure for mutual agreement with the competent authority of a foreign state with which the Republic of Kazakhstan has concluded an international agreement:

1. to consider the application of the provisions of an international treaty, if it considers that the actions of one or both contracting states lead or will lead to taxation that is not in accordance with the provisions of such an international treaty;

2. to determine residence status.

2. The application shall indicate the circumstances on which the person’s claims are based.

To the application submitted in accordance with subparagraph 1) paragraph 1 of this article, the person must attach copies of accounting documents confirming the amounts of income received (receivable) and (or) taxes withheld (if withheld), as well as notarized copies of:

1. contracts (agreements, agreements) for the performance of work, provision of services or for other purposes;

2. the following documents

for legal entities:

constituent documents or extracts from the trade register indicating the founders (participants) and majority shareholders of the legal entity;

a document confirming the existence in the Republic of Kazakhstan of a place of effective management (location of the actual management body) of a legal entity (minutes of a general meeting of the board of directors or a similar body indicating the place of its holding, or other documents confirming the place of management and (or) control, as well as making commercial decisions necessary for conducting business activities of a legal entity;

for individuals:

ID cards or passports of the Republic of Kazakhstan;

foreign passport or identity card of a stateless person;

residence permit in the Republic of Kazakhstan (if available);

a document confirming the period of stay in the Republic of Kazakhstan (visa or other documents);

3. a decision of the court of the Republic of Kazakhstan and (or) a foreign state (if any) that has entered into legal force.

A person has the right to submit other documents not specified in this paragraph that are necessary to carry out the mutual agreement procedure.

To the application submitted in accordance with subparagraph 2) paragraph 1 of this article, the person must attach the documents specified in subparagraph 2) and 3) part two of this paragraph.

3. The authorized body has the right to require the person to submit additional documents necessary to carry out the mutual agreement procedure.

4. The authorized body, within five working days from the date of submission of the application, sends the person a decision to refuse to accept the application in the following cases:

1. submitting an application for a mutual agreement procedure with the competent authority of a state with which the Republic of Kazakhstan has not concluded an international treaty;

2. failure to submit documents provided for in clause 3 of this article.

If the authorized body refuses to accept the application on the grounds provided for in subparagraph 2) of part one of this paragraph, the person has the right to re-submit the application if he eliminates the violations committed.

5. The authorized body considers the application within forty-five calendar days from the date of its receipt, except for the cases specified in part one clause 4 of this article.

6. Based on the results of consideration of the application, the authorized body makes one of the following decisions:

1. on refusal to carry out the mutual agreement procedure;

2. on carrying out the mutual agreement procedure.

7. The decision to refuse to carry out the mutual agreement procedure is made by the authorized body in the following cases:

1. inconsistency of the grounds specified in the application with the provisions of the international treaty of the Republic of Kazakhstan;

2. the person provides false information;

3. the person’s failure to provide additional documents during consideration of the application at the request of the authorized body in accordance with clause 3 of this article.

The decision to refuse to carry out the mutual agreement procedure is presented to the person within two working days from the date of its adoption.

When making a decision to refuse to carry out the mutual agreement procedure due to dual residence, the refusal on the grounds established in subparagraph 1) of part one of this paragraph does not apply.

8. If a decision is made to conduct a mutual agreement procedure, the authorized body submits a request to the competent authority of a foreign state to conduct such a procedure.

9. The authorized body terminates the ongoing procedure for mutual agreement with the competent authority of a foreign state in the following cases:

1. the person submits an application to terminate the mutual agreement procedure;

2. during the mutual agreement procedure, it is revealed that a person has provided false information;

3. failure by a person to provide additional documents during the mutual agreement procedure at the request of the authorized body in accordance with clause 3 of this article.

10. The authorized body sends the person information about the decision made based on the results of the mutual agreement procedure within seven working days from the date of such decision.

11. The decision made following the results of the mutual agreement procedure carried out in the manner prescribed by this article, as well as the decision made following the results of the mutual agreement procedure carried out on the basis of a request from the competent authority of a foreign state, are binding on the tax authorities.

SECTION 5. CORPORATE INCOME TAX

Chapter 23. GENERAL PROVISIONS

Article 233. Payers

1. Payers of corporate income tax are legal entities - residents of the Republic of Kazakhstan, as well as non-resident legal entities operating in the Republic of Kazakhstan through a permanent establishment or receiving income from sources in the Republic of Kazakhstan.

2. State institutions are not payers of corporate income tax.

Article 234. Peculiarities of calculation and payment of corporate income tax by certain categories of taxpayers

Taxpayers applying a special tax regime calculate and pay corporate income tax on income taxed under the specified regimes in accordance with section 16 of this Code.

Article 235. Objects of taxation

The objects of corporate income tax are:

1. taxable income;

2. income taxed at the source of payment;

3. the net income of a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment;

4. taxable income of controlled foreign companies and permanent establishments of controlled foreign companies.

Chapter 24. TAXABLE INCOME OR LOSS

Article 236. Taxable income or loss

1. Taxable income and loss are determined using the following formula:

GCD/Ub = SHD – Um +(–) Kd – V +(–) Kv, where:

GCD – taxable income, if positive;

Ул – loss from business activity, if negative;

SRS – total annual income determined in accordance with this section;

Mind – reduction of total annual income in accordance with Article 255 of this Code;

Kd – adjustment of income in accordance with Article 256 of this Code;

B – deductions determined in accordance with this section;

Kv – adjustment of deductions in accordance with Article 288 of this Code.

2. The positive value obtained when applying the formula in accordance with clause 1 of this article is recognized as taxable income.

3. The negative value obtained when applying the formula in accordance with clause 1 of this article is recognized as a loss from business activity.

The procedure for further tax accounting of losses from business activities for the tax period is established by Articles 339 and 344 of this Code.

Chapter 25. TOTAL ANNUAL INCOME

Paragraph 1. General provisions

Article 237. Total annual income

1. The total annual income of a legal entity - a resident of the Republic of Kazakhstan consists of income to be received (received) during the tax period by this person:

1. from sources in the Republic of Kazakhstan;

2. from sources outside the Republic of Kazakhstan.

For the purposes of this section, income from sources outside the Republic of Kazakhstan, regardless of the place of payment, is recognized as all types of income that are not income from sources in the Republic of Kazakhstan.

The total annual income of a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment consists of the income specified in Article 688 of this Code.

2. The total annual income includes all types of income without including the amount of value added tax and excise tax, including:

1. income from sales;

2. income from the increase in value;

3. income from doubtful liabilities;

4. income from writing off liabilities;

5. income from the assignment of the right of claim;

6. income from the disposal of fixed assets;

7. income from joint activities;

8. penalties awarded or recognized by the debtor (fines, penalties);

9. compensation received;

10. net income from trust management of property received (receivable) by the founder of trust management;

11. income in the form of property received free of charge;

12. dividends;

13. remuneration on a deposit, debt security, bill of exchange, Islamic rental certificate;

14. income from an investment deposit placed in an Islamic bank;

15. the excess of the amount of positive exchange rate difference over the amount of negative exchange rate difference;

16. winnings;

17. income from the sale of an enterprise as a property complex;

18. income from the misuse of funds from the liquidation fund of waste disposal sites;

19. income of a state enterprise arising in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting in connection with the depreciation of fixed assets assigned to the right of economic management or operational management of such an enterprise;

20. income from derivative financial instruments;

21. income from insurance and reinsurance contracts;

22. income from the transfer of hydrocarbons in the event of fulfillment of a tax obligation in kind;

23. income from adjusting expenses for geological exploration and preparatory work for mining, as well as other expenses of subsoil users;

24. income from the excess of the amount of contributions to the fund for liquidation of the consequences of field development over the amount of actual expenses for liquidation of the consequences of field development;

25. income from reducing the amount of provisions (reserves) created by a taxpayer entitled to deduct provisions (reserves) in accordance with Article 323 of this Code;

26. income of the person carrying out digital mining;

27. income of the digital mining pool;

28. income of the digital asset exchange;

29. positive difference when applying a new method for estimating reserves;

30. income received upon full or partial return of the amount of the pledge of a bank deposit formed by the subsoil user to ensure the fulfillment of obligations to eliminate the consequences of subsoil use of hydrocarbons;

31. other income not specified in subparagraphs 1) – 30) of this paragraph.

The total annual income of the trustee and the founder of trust management for the activities of trust management of property is determined taking into account the provisions of Article 66, 68, 69, 70 and 71 of this Code.

3. If the same income can be reflected in several items of income, these incomes are included in the total annual income once.

For the purposes of this section, income recognition, including the date of its recognition, is carried out in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

If the procedure for determining and recognizing income in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting differs from the procedure for determining and recognizing income in accordance with this Code, such income is taken into account for tax purposes in the manner determined by this Code.

4. Received by the subsoil user in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, partially or in full, the amount of the pledge of a bank deposit formed by the subsoil user to ensure the fulfillment of obligations to eliminate the consequences of subsoil use of hydrocarbons, shall be included in the total annual income of the tax period in which such a return was made.

5. This section establishes the specifics of determining income in the following cases:

1. on derivative financial instruments - Chapter 27 of this section;

2. for long-term contracts - Chapter 28 of this section;

3. subsoil users - Chapter 29 of this section;

4. persons engaged in financial activities - Chapter 30 of this section;

5. persons carrying out transactions with digital assets - Chapter 31 of this section.

6. The taxpayer adjusts income in accordance with Article 256 of this Code. In this case, the total annual income, taking into account adjustments in accordance with Article 256 of this Code may have a negative value.

Paragraph 2. Economic benefits not recognized as income

Article 238. Economic benefits not recognized as income for corporate income tax purposes

1. For tax purposes the following are not considered as income:

1. the value of the property received as a contribution to the authorized capital, as well as the additional contribution of a participant of a legal entity to the property of such a legal entity;

2. the value of property received (received) by a shareholder or participant, founder, including when receiving in exchange for something previously contributed, when distributing property:

upon liquidation of a legal entity or reduction of the authorized capital;

when a legal entity – issuer buys shares issued by this issuer from a shareholder;

when a legal entity purchases from a founder, participant a share or part thereof in this legal entity.

The provisions of this subparagraph apply within the limits of:

the amount of paid-up authorized capital per number of shares into which property is distributed, taking into account additional paid-up capital in the form of the excess of the value of property received by the issuer from the placement of shares issued by it over the par value of such shares;

the amount of the paid authorized capital attributable to the share of participation to which the property is distributed, taking into account additional contributions of a participant of a legal entity to the property of such a legal entity and an increase in the size of the authorized capital at the expense of the own capital of the legal entity, but not more than the initial value of such a share of participation, determined in the manner prescribed by clause 3 of Article 251 of this Code, such participant, founder;

3. for the issuer of shares - the value of the property received by the issuer from the placement of shares issued by it;

4. for the taxpayer transferring property - the value of the property transferred free of charge;

5. the amount of tax debt written off in accordance with the legislation of the Republic of Kazakhstan;

6. the cost of a product received free of charge for advertising purposes (including as a gift), if the cost of a unit of such product does not exceed 5 times the monthly calculation index valid on the date of such receipt of the product;

7. the amount of reduction in the amount of tax liability in cases provided for by this Code;

8. income recognized in accounting in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, arising:

when the value of assets and (or) liabilities changes, except for those to be received (received) from another person, unless otherwise provided by this Code;

in connection with the recognition of a liability in accounting in the form of a positive difference between the amount of the obligation actually subject to fulfillment and the value of this liability recognized in accounting;

in the amount of the remuneration received (receivable), which reduces the value of an unfinished construction project within the limits of the remuneration payable (paid), increasing the value of such an object;

9. increasing retained earnings by reducing reserves for revaluation of assets in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

10. the insurance payment received within the amount by which the value balance of the group was reduced in accordance with clause 12 of Article 279 of this Code, taking into account the positive result from the disposal of fixed assets provided for by clause 1 of Article 244 of this Code, and income from the disposal of fixed assets provided for by clause 2 of Article 244 of this Code, if any;

11. the cost of goods received, work performed, services provided to eliminate deficiencies during the warranty period established by the transaction if the terms of the transaction provide for the provision of a guarantee of the quality of goods, work, services;

12. cost of electrical networks (parts and (or) parts of electrical networks):

recognized as ownerless in accordance with the civil legislation of the Republic of Kazakhstan, accepted by the energy transmission organization into ownership free of charge;

accepted free of charge by the energy transmission organization on the balance sheet from state or local executive bodies, other energy transmission organizations or owners of electrical networks that do not carry out activities in the transmission of electrical energy;

13. obtained man-made mineral formations, transferred free of charge from state property;

14. an increase in the cost balances of objects of group I and (or) cost balances of groups of depreciable assets, resulting from the application of a conditional coefficient by the subsoil user under a contract for exploration and production or production of hydrocarbons for complex projects (except for onshore gas projects) in accordance with clause 5 Article 277 and (or) clause 5 Article 305 of this Code;

15. the cost of property, the cost of major repairs, reconstruction of state-owned objects received free of charge as part of charitable assistance by a legal entity with one hundred percent state participation in the authorized capital from a non-profit organization created in the form of a foundation in accordance with the civil legislation of the Republic of Kazakhstan;

16. the cost of gratuitously received property in the form of a quota for greenhouse gas emissions received in accordance with the National Carbon Quota Plan, in the manner determined by the authorized body in the field of environmental protection;

17. income of a law office under an agreement on the provision of legal assistance, concluded by a law office at the expense and in the interests of lawyers operating in a law office, subject to the requirements established by Article 497 of this Code;

Note FROM! Subclause 18) is valid until 01/01/2030 in accordance with clause 4) clause 2 of Article 848 of this Code.

18. penalties (fines, penalties) awarded to a legal entity that was previously a bank for credits (loans) and (or) debt associated with a credit (loan), the debt for which is subject to forgiveness, according to the list approved by the management body before July 1, 2019, which is submitted to the authorized body no later than August 1, 2019;

Note FROM! Subclause 19) is valid until 01/01/2029 in accordance with clause 3) clause 2 of Article 848 of this Code.

19).

2. For tax purposes, individual economic benefits are not recognized as income by taxpayers provided for in this paragraph:

1. income of the organization providing mandatory guarantee of deposits, forming its special reserve in accordance with the Law of the Republic of Kazakhstan “On mandatory guarantee of deposits placed in second-tier banks of the Republic of Kazakhstan”, with the exception of income received from the placement of own assets;

2. received by the Unified Housing Construction Operator in accordance with the Law of the Republic of Kazakhstan “On shared participation in housing construction”:

the amount of guarantee contributions – within the limits of funds aimed at increasing the reserve for the settlement of guarantee cases,

the amount of money in order to satisfy the requirements for payments upon completion of the construction of multi-apartment residential buildings,

investment income - within the limits of funds aimed at increasing the reserve for settling warranty cases;

3. received by the Insurance Payments Guarantee Fund in accordance with the Law of the Republic of Kazakhstan “On the Insurance Payments Guarantee Fund”:

the amount of mandatory, additional and emergency contributions of insurance organizations - participants,

investment income - within the limits of funds aimed at increasing the reserve for compensation of harm and the reserve for guaranteeing insurance payments;

the amount of money received in order to satisfy claims for refunded deposits and guarantee and compensation payments made;

4. investment income from pension assets received by the unified accumulative pension fund and (or) voluntary accumulative pension funds as a result of investing pension assets in accordance with the legislation of the Republic of Kazakhstan on social protection;

5. investment income received in accordance with the legislation of the Republic of Kazakhstan on social protection in an amount aimed at increasing the assets of the SFSS;

6. investment income received in accordance with the legislation of the Republic of Kazakhstan on compulsory social health insurance and aimed at increasing the assets of the social health insurance fund;

7. investment income received:

joint-stock investment funds from investment activities in accordance with the legislation of the Republic of Kazakhstan on investment and venture funds and accounted for by the custodian of the joint-stock investment fund;

investment funds from investment activities registered in accordance with the current law of the AIFC and accounted for by the custodian or management company of the investment fund.

The provisions of this subparagraph do not apply to the income of real estate funds operating in accordance with the legislation of the Republic of Kazakhstan on investment and venture funds or the current law of the AIFC;

8. investment income received by mutual investment funds in accordance with the legislation of the Republic of Kazakhstan on investment and venture funds and recognized as such by the custodian of the mutual investment fund, with the exception of remuneration of the management company that carries out trust management of the assets of the mutual investment fund on the basis of a license to manage the investment portfolio - for such a management company;

9. the amount of compensation to be received (received) in fulfillment of the tax obligation to pay excise duty on gasoline (except for aviation) and diesel fuel by the person who produced such gasoline, diesel fuel from customer-supplied raw materials;

10. guarantees received by the fund for the fulfillment of obligations under grain receipts:

the amount of annual mandatory contributions from grain receiving enterprises,

the amount of money - in order to satisfy the requirements for the guarantee payments made;

11. the value (monetary value) of minerals received from a subsoil user to fulfill the tax obligation to pay taxes in kind - for the recipient on behalf of the state;

12. income from write-off prior to commercial discovery during the exploration period by a strategic partner of the obligation of a national subsoil use company or a legal entity whose shares (shares in the authorized capital) directly or indirectly belong to such a national subsoil use company, and from remuneration for investment financing in accordance with the Code of the Republic of Kazakhstan “On subsoil and subsoil use” - in the amount of remuneration that is accrued but not paid and is subject to accounting for the purposes of forming a separate group of depreciable assets in accordance with Article 305 of this Code;

13. income received by an Islamic bank in the process of managing money in the form of investment deposits, directed to the accounts of depositors of these investment deposits and located on them. Such income does not include Islamic bank fees;

14. income from the sale of mineral resources received from a subsoil user to fulfill a tax obligation in kind, by the recipient on behalf of the state or by a person authorized by the recipient on behalf of the state to carry out such sales;

15. commission fee of the recipient on behalf of the state or a person authorized by the recipient on behalf of the state, expressed in reimbursement of expenses associated with the sale of minerals received from the subsoil user to satisfy a tax obligation in kind;

Note FROM! Subclause 16) is valid until 01/01/2029 in accordance with clause 3) clause 2 of Article 848 of this Code.

16. the value of property received free of charge by a venture fund created in accordance with the legislation of the Republic of Kazakhstan and intended for free transfer to Astana Hub participants;

17. financing from budgetary funds, voluntary donations and deductions from individuals and legal entities, as well as income from the operator’s activities in the field of official development assistance, determined by Article 12 of the Law of the Republic of Kazakhstan “On Official Development Assistance”;

18. income of a railway carrier carrying out activities for the transportation of passengers, luggage, cargo luggage, postal items, arising in connection with the receipt of services of the main railway network when transporting passengers by rail on a free basis, from the National Infrastructure Operator, including with the application of a temporary reduction factor of 0 to the tariff for regulated services of the main railway network when transporting passengers by rail in accordance with the legislation of the Republic of Kazakhstan;

19. received by a special fund for the development of entrepreneurship, created by decision of the Government of the Republic of Kazakhstan, the controlling stake of which belongs to the national management holding company in accordance with the Enterprise Code of the Republic of Kazakhstan, and intended for making payments on the obligations of private business entities arising within the framework of the system of guaranteeing the obligations of private business entities:

the amount of mandatory and voluntary contributions as part of participation in the system of guaranteeing the obligations of private business entities;

income arising in connection with the allocation of funds from the republican and local budgets;

income received as a result of the placement of assets of the guarantee fund, subject to the use of said income to increase the guarantee fund.

Paragraph 3. Certain types of income

Article 239. Income from sales

1. Sales income is recognized as the amount of income arising from the sale of goods, works, services, except for income included in the total annual income in accordance with subparagraphs 2) – 31) paragraph 2 of Article 237 of this Code.

The income specified in clause 1 of Article 310 of this Code is not recognized as income from sales in the part not exceeding the amount of expenses specified in clause 1 Article 305 of this Code.

2. Income from sales is determined in the amount of the cost of goods, works, and services sold without including the amount of value added tax and excise tax.

3. The date of recognition of income from sales is determined in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

4. For the purposes of this section, income from the provision of services also includes:

1. income in the form of remuneration on a loan (loan, microcredit), on repo transactions;

2. income in the form of remuneration for the transfer of property under a leasing agreement;

3. royalties;

4. income from the rental of property (rent), except for leasing.

5. In cases and in the manner established by the legislation of the Republic of Kazakhstan on transfer pricing, sales income is subject to adjustment.

Article 240. Penalties (fines, penalties) awarded or recognized by the debtor

Income in the form of awarded or recognized penalties (fines, penalties) is recognized as an amount of money awarded or recognized by the debtor, which the debtor, in cases provided for by the legislation of the Republic of Kazakhstan or a foreign state or agreement, is obliged to pay to the creditor in the event of non-fulfillment or improper fulfillment of the obligation.

At the same time, unreasonably withheld fines returned from the budget are not recognized as income if these amounts were not previously included as deductions.

Article 241. Income from doubtful obligations

1. Liabilities arising for purchased goods, works, services, as well as accrued income of employees, not satisfied within a three-year period, are considered doubtful.

Income on doubtful liabilities for received loans (loans, microcredits) does not include the amount of the received loan (loan, microcredit).

Doubtful liabilities are subject to inclusion in the taxpayer's total annual income, except for value added tax, which is subject to exclusion from offset.

For the purpose of applying this article, the employee’s income is determined in accordance with Article 426 of this Code.

2. Income from doubtful liabilities is recognized in the tax period in which the three-year period has expired, calculated:

1. for doubtful obligations arising under credit (loan, microcredit) agreements - from the day following the day the remuneration becomes due in accordance with the terms of the credit (loan, microcredit) agreement;

2. for doubtful obligations arising under leasing agreements - from the day following the day the lease payment becomes due in accordance with the terms of the leasing agreement;

3. for doubtful obligations arising from accrued employee income - from the date of accrual of employee income;

4. for doubtful obligations not specified in subparagraphs 1) – 3) of this paragraph:

from the day following the expiration date of the obligation for purchased goods, works, services, the fulfillment period of which is determined;

from the date of transfer of goods, performance of work, provision of services under the obligation for purchased goods, work, services, the fulfillment period of which is not defined.

3. The provisions of this article do not apply to remuneration on credits (loans) that are not deductible taking into account the provisions of clause 3 of Article 263 of this Code.

Article 242. Income from writing off obligations

1. Income from writing off liabilities includes:

1. the amount of the obligation for which the creditor terminated the claim to the taxpayer for its fulfillment;

2. the amount of the obligation not claimed by the creditor as of the date of submission of liquidation tax reporting upon liquidation of the taxpayer, unless otherwise provided by this subparagraph.

In the event that, during the liquidation of a taxpayer in accordance with this Code, a liquidation tax audit or the issuance of a conclusion based on the results of desk control are provided for, the amount of such obligation is determined as:

the amount of liabilities (except for the amount of value added tax) subject to payment in accordance with the primary documents of the taxpayer and subject to reflection (reflected) in the interim liquidation balance sheet, on the day of approval of such balance

minus

the amount of obligations that will be satisfied in the period from the date of approval of the interim liquidation balance sheet and until the day of completion of the liquidation tax audit or desk control.

Based on the results of the liquidation tax audit, the amount of the liability is determined by the tax authority based on the actual amount of satisfied liabilities for the specified period. The amount of such liability is reflected in the tax audit report.

Based on the results of the desk audit, the amount of the obligation is determined by the tax authority based on the actual amount of satisfied obligations for the specified period and is reflected in the notice of elimination of violations identified as a result of the desk audit;

3. the amount of the obligation for which the limitation period established by the laws of the Republic of Kazakhstan has expired in the tax period;

4. the amount of the obligation, the fulfillment of which the creditor has no right to demand on the basis of a judicial act that has entered into legal force.

2. The amount of income from writing off liabilities is equal to the amount of liabilities (except for the amount of value added tax) subject to payment in accordance with the taxpayer’s primary documents:

1. on the day of termination of the claim - in case of termination of the claim;

2. on the day of expiration of the limitation period established by the laws of the Republic of Kazakhstan - in case of expiration of the limitation period;

3. on the day the judicial act comes into force - in the case when the creditor, on the basis of the judicial act, does not have the right to demand fulfillment of the obligation.

3. The provisions of paragraphs 1 and 2 of this article do not apply to obligations recognized as doubtful in accordance with this Code.

4. Income from writing off obligations does not include a decrease in the amount of obligations in connection with their transfer under a purchase and sale agreement for an enterprise as a property complex.

Article 243. Income from assignment of claims

Unless otherwise established by Article 321 of this Code, income from the assignment of the right of claim is:

1. for a taxpayer acquiring the right of claim - the positive difference between the amount to be received from the debtor upon the demand of the principal debt, including the amount in excess of the principal debt on the date of assignment of the right of claim, and the cost of acquiring the right of claim;

2. for the taxpayer who has assigned the right of claim - a positive difference between the value of the right of claim for which the assignment was made and the value of the claim to be received from the debtor on the date of assignment of the right of claim, according to the primary documents of the taxpayer.

Income from the assignment of the right of claim is recognized in the tax period in which the assignment of the right of claim was made.

Article 244. Income from disposal of fixed assets

1. The result from the disposal of fixed assets of group I is determined by the following formula:

value of the disposed fixed asset item

minus

the amount of the cost balance of such an object at the beginning of the tax period

minus

the total amount of subsequent expenses incurred during the tax period and attributed to the increase in the cost balance of such an object.

The result obtained can be positive or negative.

If the total amount of results from the disposal of all retired fixed assets of group I for the tax period has a positive value, then this value is recognized as income from the disposal of fixed assets of group I.

If the total amount of results from the disposal of all retired fixed assets of group I has a negative value, then this value is recognized as a loss from the disposal of fixed assets of group I.

2. Income from the disposal of fixed assets of the group (for groups II, III and IV) is recognized as a positive value obtained using the following formula:

the total amount of the values ​​of all fixed assets of the group disposed of during the tax period

minus

the amount of the value balance of such a group at the beginning of the tax period

minus

the total value of all fixed assets received in such a group during the tax period,

minus

the total amount of subsequent expenses incurred during the tax period and attributed to the increase in the cost balance of such a group.

3. For the purpose of applying this article, the value of a retired fixed asset is the value by which the cost balance of objects of group I and (or) groups (for groups II, III and IV) is reduced in accordance with Article 279 of this Code.

4. Income from the disposal of fixed assets is recognized in the tax period in which the disposal of such assets occurred.

Article 245. Compensations received

1. Income in the form of compensation includes:

1. the amount of compensation for claims, including through the assignment of rights previously recognized as doubtful and included in deductions;

2. amounts received from the state budget to cover costs (expenses);

3. the amount of damage compensation paid to the policyholder, the insured, the beneficiary under the insurance (reinsurance) agreement or the person who caused the damage, with the exception of insurance payments for loss or damage to insured fixed assets;

4. the amount of insurance premiums subject to return or returned to the policyholder under an insurance (reinsurance) agreement in accordance with the civil legislation of the Republic of Kazakhstan under non-cumulative insurance contracts and previously deducted by the policyholder;

5. the amount of reimbursement by an individual of expenses for his training to a taxpayer who, in previous tax periods, reduced taxable income by the amount of such expenses;

6. other compensation received to reimburse expenses that were previously deducted.

2. Income in the form of compensation is recognized in the tax period in which such compensation is received.

Article 246. Property received free of charge

1. Unless otherwise established by Article 242 of this Code, the cost of any property, including work and services received by a taxpayer free of charge, is his income.

Income in the form of property received free of charge from a participant in a legal entity also includes an increase in the contribution to the authorized capital of such a legal entity by increasing the authorized capital of the legal entity due to the increase in value from revaluation as part of the equity capital of such a legal entity.

2. Income in the form of property received free of charge, including work and services, is recognized in the tax period in which such property is received, work is performed, and services are provided.

3. The amount of income in the form of gratuitously received property, including works and services, is determined according to accounting data in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, but not lower than the value specified in the document drawn up in connection with the transfer of such property, taking into account the value added tax specified in the documents of the transferring party.

Article 247. Income from the sale of an enterprise as a property complex

Income from the sale of an enterprise as a property complex is recognized as a positive result from the sale of an enterprise as a property complex. This result is determined on the basis of accounting data as of the date of sale of the enterprise using the following formula:

cost of sales under a purchase and sale agreement of an enterprise (part of an enterprise) as a property complex

minus

book value of transferred assets

plus

book value of transferred liabilities.

If the result obtained is negative, then it is subject to deduction in accordance with clause 11 of Article 258 of this Code.

Article 248. Positive difference when applying a new method for valuing reserves

If a taxpayer switches to a different method of inventory valuation in accounting than the one used in the previous tax period, the amount of the positive difference resulting from such a transition is recognized as income.

Article 249. Income from misuse of funds from the liquidation fund of waste disposal sites

The amount of misuse of funds from the liquidation fund of waste disposal sites established by the authorized body in the field of environmental protection by the taxpayer is recognized as income from the misuse of funds from the liquidation fund of waste disposal sites and is subject to inclusion in the total annual income of the taxpayer for the tax period in which such use was made.

The authorized body in the field of environmental protection establishes the amount of misuse of funds from the liquidation fund of waste disposal sites and sends information to taxpayers and the tax authority.

Paragraph 4. Income from capital gains

Article 250. General provisions

1. Income from the increase in value is generated when:

1. sale of assets not subject to depreciation;

2. transfer of assets not subject to depreciation as a contribution to the authorized capital;

3. disposal of assets not subject to depreciation as a result of reorganization through merger, accession, division or separation.

2. For the purposes of this paragraph, assets not subject to depreciation include the following types of assets:

1. land plots;

2. objects of unfinished construction;

3. unidentified machinery and equipment;

4. assets with a service life of more than one year that are not classified as fixed assets, inventories or digital assets. The assets provided for in this subparagraph include, among other things, long-term assets intended for sale;

5. investment gold;

6. securities;

7. share of participation;

8. assets, the cost of which is fully deductible.

3. The procedure for determining income from the increase in the value of assets not subject to depreciation is established:

by share of participation - Article 251 of this Code;

for securities - Article 252 of this Code;

for assets, the cost of which is fully deductible - Article 253 of this Code;

for other assets not subject to depreciation - Article 254 of this Code.

4. Income from the increase in value is recognized in the tax period:

1. in which the sale of an asset not subject to depreciation was carried out;

2. in which an asset not subject to depreciation is transferred as a contribution to the authorized capital;

3. for which liquidation tax reporting is submitted upon disposal of an asset not subject to depreciation as a result of reorganization through merger, accession, division;

4. in which the separation balance sheet is approved upon disposal of an asset not subject to depreciation as a result of reorganization through spin-off.

5. The cost at which an asset not subject to depreciation is transferred as a contribution to the authorized capital is determined on the basis of a document confirming the acceptance and transfer of such an asset, but not more than the amount for which this asset was transferred.

6. For the purposes of this Code, a contribution to the authorized capital includes an additional contribution to the authorized capital.

7. Income from the increase in the value of digital assets is determined in accordance with Article 326 of this Code.

8. If the value of the asset provided for in clause 2 of this article is expressed in foreign currency and (or) the transaction was carried out in foreign currency, the increase in value is determined in the currency in which the value of the asset is expressed and (or) the operation was performed, and then such increase in value is recalculated into tenge at the official exchange rate established on the corresponding day specified in clause 4 of this article.

Article 251. Income from the increase in value of a participation interest

1. The result of disposal of a participation interest can have a positive or negative value and is determined for each disposal operation in the following order:

1. upon sale - the difference between the sale price and the initial cost of the participation interest;

2. when transferring a participation share as a contribution to the authorized capital - the difference between the value of the participation share for which it was transferred as a contribution to the authorized capital and the initial value of this participation share;

3. upon disposal as a result of reorganization of a legal entity through merger, accession, division or separation - the difference between the value of the participation interest reflected in the transfer deed or separation balance sheet and its original value.

The total amount of results from all disposal transactions of participation interests, except for preferential participation interests, for the tax period is recognized:

income from the increase in value, if such an amount has a positive value;

loss from disposal of participation interests, if such amount is negative, and is taken into account in the manner established by Articles 338, 341 and 344 of this Code.

2. If the total amount of results from all disposal operations for each type of preferential participation interest for the tax period is positive, then such an amount is recognized as income from the increase in the value of preferential participation interest, which is included in the total annual income and taken into account in the manner established by clause 2 of Article 337 of this Code.

If the total amount of results from all disposal transactions for each type of preferential participation interest for a tax period has a negative value, then this value is not taken into account when calculating corporate income tax.

Preferential participation shares are the participation shares specified in subparagraphs 7) and 10) paragraph 2 of Article 337 of this Code.

3. The initial cost of the participation share is proportional to the size of the retiring participation share:

1. the totality of actual costs for its acquisition, costs associated with the acquisition and increasing the value of the participation interest in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting,

and/or

2. the value of the asset transferred as a contribution to the authorized capital, an additional contribution of a participant of a legal entity to the property of such a legal entity, but not more than the amount for which the asset was transferred. In this case, such value is determined on the basis of documents (transfer and acceptance certificate and (or) other documents) confirming the contribution and the cost at which the asset was transferred,

and/or

3. the amount of money contributed as a contribution to the authorized capital, an additional contribution of a participant in a legal entity, but not more than the amount for payment of which the money was transferred,

and/or

4. the value of the participation share for which it was received as a contribution to the authorized capital, an additional contribution of a participant in a legal entity, but not more than the amount for which it was received, if the participation share was received as a contribution to the authorized capital. In this case, such value is determined on the basis of documents (transfer and acceptance certificate and (or) other documents) confirming receipt of the contribution and the cost at which the participation share was received,

and/or

5. the value indicated in the transfer deed or separation balance sheet - if the participation interest was received as a result of reorganization,

and/or

6. the book value of the participation share received (received) by the shareholder, participant, founder during the distribution of property, including received (received) in exchange for previously contributed property, subject to reflection (reflected) in the accounting records of the transferor on the date of transfer, without taking into account revaluation and depreciation, reflected in the document confirming the transfer of the participation share and certified by the signatures of the parties - if the participation share was received by the shareholder (participant, founder) as a result distribution of property upon liquidation of a legal entity or reduction of the authorized capital, as well as the repurchase by a legal entity from the founder, participant of a share or part thereof in this legal entity, the repurchase by a legal entity - issuer from a shareholder of shares issued by this issuer,

and/or

7. the cost included in the total annual income in the form of the value of property received free of charge in accordance with this Code - if the participation share was received free of charge,

and/or

the increase in the contribution to the authorized capital of a legal entity was made by increasing the authorized capital of the legal entity due to the increase in value from revaluation as part of the equity capital of such a legal entity.

Article 252. Income from increase in value of securities

1. The result of the disposal of securities, except for debt securities, can have a positive or negative value and is determined for each disposal operation for the tax period in the following order when:

1. sales – the difference between the sale price of a security and its original cost;

2. transfer as a contribution to the authorized capital - the difference between the value of the security for which it was transferred as a contribution to the authorized capital and its original value;

3. disposal as a result of reorganization of a legal entity through merger, accession, division or separation - the difference between the value of the security reflected in the transfer deed or separation balance sheet and its original value.

2. The result of the disposal of debt securities can have a positive or negative value and is determined for each disposal operation for the tax period in the following order when:

1. sale, including redemption - the difference without coupon between the cost of sale, redemption of a debt security and its original cost, taking into account the amortization of the discount and (or) premium on debt securities on the date of sale;

2. transfer as a contribution to the authorized capital - the difference, without taking into account the coupon, between the value of the debt security at which it was transferred as a contribution to the authorized capital, and its original value, taking into account the amortization of the discount and (or) premium on debt securities on the date of transfer;

3. disposal as a result of reorganization of a legal entity through merger, accession, division or spin-off - a positive difference without coupon between the value of a debt security reflected in the transfer act or separation balance sheet and its original cost, taking into account the amortization of the discount and (or) premium on debt securities on the date of disposal.

3. The total amount of results from all transactions of disposal of securities, except for preferential securities, for the tax period is recognized:

income from the increase in value, if such an amount has a positive value;

loss from disposal, if such amount is negative, and is taken into account in the manner established by Articles 338, 341 and 344 of this Code.

4. If the total amount of results from all disposal transactions for each type of preferential securities for the tax period has a positive value, then such an amount is recognized as income from the increase in the value of preferential securities, which is included in the total annual income and taken into account in the manner established by clause 2 of Article 337 of this Code.

If the total amount of results from all disposal transactions for each type of preferential securities for a tax period has a negative value, then this value is not taken into account when calculating corporate income tax.

Preferential securities are the securities specified in subparagraphs 5), 6), 7), 8), 9), 10) and part three of paragraph 2 of Article 337 of this Code.

5. The initial cost of securities is determined as the sum of the following indicators:

1. the totality of acquisition costs included in the price of securities in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting,

or

if the securities were received as a contribution to the authorized capital, - the value of the securities at which they were received as a contribution to the authorized capital, but not more than the amount for which they were received. In this case, such value is determined on the basis of documents confirming receipt of the deposit and the price at which the securities were received (transfer and acceptance certificate and (or) other documents),

or

if the securities were received as a result of reorganization - the value indicated in the transfer act or separation balance sheet,

or

in the event that the securities were received by a shareholder (participant, founder) as a result of the distribution of property during the liquidation of a legal entity or reduction of the authorized capital, as well as the redemption by a legal entity from the founder, participant of a share or part thereof in this legal entity, the redemption by a legal entity - issuer from a shareholder of shares issued by this issuer - the book value of the securities received (received) by the shareholder, participant, founder during the distribution of property, including those received (received) in exchange for previously contributed property, subject to reflection (reflected) in the accounting records of the transferor on the date of transfer, without taking into account revaluation and depreciation, reflected in the document confirming the transfer of such securities and certified by the signatures of the parties,

or

if the securities were received free of charge - the cost included in the total annual income in the form of the value of property received free of charge in accordance with this Code;

2. other costs that increase the cost of securities, including after their acquisition, in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, except for the costs (expenses) specified in subparagraphs 2), 13) and 16) Article 286 and Article 287 of this Code.

The initial cost of a unit of securities upon their disposal is determined by the initial cost of the first securities received in time.

Article 253. Income from the increase in value of assets, the cost of which is fully deductible

1. For the purposes of this article, assets the cost of which is fully deductible are:

1. fixed assets, the cost of which is fully deductible in accordance with the tax legislation of the Republic of Kazakhstan, in force before January 1, 2000;

2. assets put into operation as part of an investment project under contracts concluded before January 1, 2009, in accordance with the legislation of the Republic of Kazakhstan on investments, the cost of which is fully deductible.

2. Income from the increase in value of assets, the cost of which is fully deducted, is recognized for each asset in the following amount:

1. upon sale – the cost of selling the asset;

2. when transferred as a contribution to the authorized capital - the cost at which the asset was transferred as a contribution to the authorized capital;

3. upon disposal as a result of reorganization of a legal entity through merger, accession, division or separation - the value of the asset reflected in the transfer act or separation balance sheet.

Article 254. Income from the increase in value of other assets not subject to depreciation

1. The provisions of this article apply to the following assets not subject to depreciation:

1. land plots;

2. objects of unfinished construction;

3. unidentified machinery and equipment;

4. assets with a service life of more than one year, not classified as fixed assets or inventories. The assets provided for in this subparagraph include, among other things, long-term assets intended for sale;

5. investment gold.

2. The result of disposal of an asset can have a positive or negative value and is determined for each disposal operation for each type of asset in the following order when:

1. sales – the difference between the sale price of an asset and its original cost;

2. transfer as a contribution to the authorized capital - the difference between the value of the asset at which it was transferred as a contribution to the authorized capital and its original cost;

3. disposal as a result of reorganization of a legal entity through merger, accession, division or separation - the difference between the value of the asset reflected in the transfer deed or separation balance sheet and its original cost.

Note FROM! Clause 3 is valid until 01/01/2029 in accordance with clause 3) clause 2 of Article 848 of this Code.

3. For the purposes of calculating corporate income tax, the negative value of the result from the disposal of an intellectual property object when carrying out priority activities by Astana Hub participants is not taken into account.

4. The total amount of results for the tax period from all disposal transactions for each type of asset, with the exception of those specified in clause 3 of this article, is recognized:

income from the increase in value, if such an amount has a positive value;

loss from disposal, if such amount has a negative value and is taken into account in the manner established by Articles 338, 340, 341, 343 and 344 of this Code.

5. Unless otherwise provided by clause 6 of this article, the initial cost of assets is determined as the sum of the following indicators:

1. the totality of costs for the acquisition, production, construction of assets included in the cost in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting

or

if the assets were received as a contribution to the authorized capital, - the value of the asset at which it was received as a contribution to the authorized capital, but not more than the amount for which it was received. Such value is determined on the basis of documents confirming receipt of the deposit and the cost at which the asset was received (transfer and acceptance certificate and (or) other documents),

or

in case the assets were received as a result of reorganization - the value of the asset indicated in the transfer deed or separation balance sheet,

or

in the event that the assets were received by a shareholder (participant, founder) as a result of the distribution of property during the liquidation of a legal entity or reduction of the authorized capital, as well as the repurchase by a legal entity from the founder, participant of a share or part thereof in this legal entity, the repurchase by a legal entity - issuer from a shareholder of shares issued by this issuer - the book value of the asset received (received) by the shareholder, participant, founder during the distribution of property, including received (received) in replacement of what was previously contributed, subject to reflection (reflected) in the accounting records of the transferor on the date of transfer, without taking into account revaluation and impairment, reflected in the document confirming the acceptance and transfer of such an asset and certified by the signatures of the parties,

or

if the assets were received free of charge - the cost included in the total annual income in the form of the value of property received free of charge in accordance with this Code,

2. other costs that increase the value of assets, including after their recognition, in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, except for:

costs (expenses) specified in subparagraphs 2), 13) and 16) Article 286 and Article 287 of this Code;

depreciation charges.

6. If the asset specified in subparagraph 4) paragraph 1 of this article was previously accounted for as part of fixed assets, then its initial cost is determined in the following order:

the book value of such an asset, determined in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, as of the date of disposal from fixed assets without taking into account revaluation and impairment

plus

other costs that increase the value of this asset in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting after its exclusion from fixed assets, except for:

costs (expenses) specified in subparagraphs 2), 13) and 16) Article 286 and Article 287 of this Code;

depreciation charges.

Paragraph 5. Reductions and adjustments of income

Article 255. Decrease in total annual income

1. In order to determine taxable income, the total annual income of the taxpayer is subject to reduction by the following income:

1. dividends, except those received by a permanent establishment of a non-resident legal entity in the Republic of Kazakhstan, that do not meet the conditions defined by subparagraph 7) of Article 681 of this Code;

2. income of a person carrying out digital mining from the sale of digital assets for which income from digital mining activities is determined in accordance with clause 1 of Article 325 of this Code;

3. net income from trust management of property received (receivable) by the founder of trust management;

4. income of a non-profit organization provided for by clause 1 of Article 329 of this Code;

5. the cost of services received from budgetary funds in the form of state non-financial support for business entities in accordance with the state program in the field of development of the agro-industrial complex of the Republic of Kazakhstan, programs approved by the Government of the Republic of Kazakhstan, the operator of which is the NPP.

2. For the purpose of determining taxable income, the total annual income is reduced by taxpayers provided for in this paragraph by the following income:

Note FROM! Subclause 1) is valid until 01/01/2029 in accordance with clause 3) clause 2 of Article 848 of this Code.

1. income of an organization specializing in improving the quality of loan portfolios of second-tier banks, the sole shareholder of which is the Government of the Republic of Kazakhstan, specified in Article 5-1 of the Law of the Republic of Kazakhstan “On Banks and Banking Activities in the Republic of Kazakhstan”;

Note FROM! Subclause 2) is valid until 01/01/2029 in accordance with clause 3) clause 2 of Article 848 of this Code.

2. income from the assignment of the right of claim received by a second-tier bank in connection with the repurchase from an organization specializing in improving the quality of loan portfolios of second-tier banks, the sole shareholder of which is the Government of the Republic of Kazakhstan, of the rights of claim on credits (loans) previously assigned to such an organization.

Article 256. Adjustment of income

1. An adjustment is an increase or decrease in the amount of income of the reporting tax period within the amount of previously recognized income in the cases established by this article.

2. Income is subject to adjustment in the following cases:

1. full or partial return of goods;

2. changes in the terms of the transaction;

3. changes in price, compensation for goods, works, services sold. The provision of this subparagraph also applies when changing the amount payable in national currency for goods sold, work performed, services provided based on the terms of the contract;

4. price discounts, sales discounts.

3. Income adjustment is made in the tax period in which the cases specified in paragraph 2 of this article occurred.

Chapter 26. DEDUCTIONS

Paragraph 1. General provisions

Article 257. General provisions

1. Expenses of a taxpayer in connection with activities aimed at generating income are subject to deduction when determining taxable income, taking into account the provisions established by this article, Article 258 – 273, chapters 27 – 31 of this Code, with the exception of costs (expenses) that are not deductible in accordance with this Code.

The provisions of this paragraph apply to taxpayer expenses incurred both in the Republic of Kazakhstan and abroad.

2. Taxpayer expenses for construction, acquisition of fixed assets and other capital costs are deductible in accordance with Article 273 –285 of this Code.

3. Deferred expenses determined in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting are subject to deduction in the tax period to which they relate.

4. Deductions are made by the taxpayer for actual expenses incurred if there are documents confirming such expenses related to his activities aimed at generating income.

5. Unless otherwise established by this article, Articles 258 – 273 and Chapters 27 – 31 of this Code, for the purposes of this section, recognition of expenses, including the date of their recognition, is carried out in accordance with international financial reporting standards and (or) legal requirements of the Republic of Kazakhstan on accounting and financial reporting.

In the event that the procedure for recognizing expenses in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting differs from the procedure for determining deductions in accordance with this Code, these expenses are taken into account for tax purposes in the manner determined by this Code.

6. Unless otherwise provided by clause 4 of Article 204 of this Code, expenses for tax purposes are not considered expenses arising in accounting in connection with changes in the value of assets and (or) liabilities when applying international financial reporting standards and the legislation of the Republic of Kazakhstan on accounting and financial reporting, except those subject to payment (paid).

7. Adjustment (indexation) of an obligation payable in tenge due to a change in the exchange rate is recognized as costs (expenses) for tax purposes if such an adjustment is subject to payment and is recognized as costs (expenses) in accounting in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

In this case, the amount of costs (expenses) from the adjustment (indexation) of an obligation payable in tenge due to changes in the exchange rate is taken into account as part of the type of costs (expenses) to which it is classified in accounting, except for the cases provided for by Article 288 of this Code.

Such costs (expenses) are deductible subject to the provisions of this section.

8. If the same types of expenses are provided for in several expense items, then when calculating taxable income, these expenses are deducted only once.

9. Expenses of a taxpayer in connection with carrying out activities in a foreign state through a permanent establishment are subject to deduction in accordance with this Code.

When determining the taxable income of a permanent establishment of a legal entity resident in a foreign state, deductions are allowed for management and general administrative expenses incurred both in the Republic of Kazakhstan and abroad in order to obtain such taxable income, in accordance with the provisions of the tax legislation of such foreign state or international treaty.

The amount of management and general administrative expenses is deducted in the foreign state from the sources of which the resident legal entity received income, in the manner prescribed by the tax legislation of such foreign state.

If the tax legislation of a foreign state, from the sources of which income is received by a resident legal entity, or an international treaty allows for the deduction of management and general administrative expenses, but the tax legislation of the foreign state does not provide for the procedure for deducting such expenses, the resident taxpayer deducts management and general administrative expenses in the specified foreign state in the manner prescribed by Articles 708 – 711 of this Code.

10. The taxpayer adjusts deductions in accordance with Article 288 of this Code. In this case, the amount of deductions taking into account these adjustments may have a negative value.

11. The amount of the negative difference created in accounting when switching to a different method of valuing inventories than the one used by the taxpayer in the previous tax period is subject to deduction.

12. This section establishes the specifics of determining deductions in the following cases:

1. on derivative financial instruments - Chapter 27 of this section;

2. for long-term contracts - Chapter 28 of this section;

3. subsoil users - Chapter 29 of this section;

4. persons engaged in financial activities - Chapter 30 of this section;

5. persons carrying out transactions with digital assets - Chapter 31 of this section.

Paragraph 2. Certain types of deductions

Article 258. Deductions for certain types of expenses

1. Losses in the form of:

1. losses incurred by a natural monopoly entity in order to provide regulated goods, works, services, within the limits of regulatory technical losses and (or) taking into account the restrictions established in accordance with the legislation of the Republic of Kazakhstan;

2. losses incurred by the taxpayer (except for the subject of a natural monopoly), within the limits of the norms of natural loss established by the legislation of the Republic of Kazakhstan;

3. expenses for the production and (or) acquisition of goods that were not previously deducted, in connection with the loss or damage of which compensation for damage was received from the person who caused the damage - in the amount of the book value of the goods within the amount of compensation received;

4. expenses for the production and (or) acquisition of goods not previously included in deductions, for which, in connection with the occurrence of an insured event, insurance payments were received from the insurance organization - in the amount of the book value of the goods within the amount of the insurance payment received.

For the purposes of this section:

Damage to a product means deterioration of all or individual qualities (properties) of a product, as a result of which the product cannot be used in activities aimed at generating income;

Loss of goods means an event that results in the destruction or loss of goods. The loss of goods incurred by the taxpayer within the limits of the norms of natural loss established by the legislation of the Republic of Kazakhstan is not a loss.

Losses are deducted accordingly in the period in which the date of recording the loss or the date of receipt of the amount of compensation for damage or insurance payment falls.

2. Taxpayer expenses stipulated by an agreement, collective agreement, act of the employer in cases provided for by the legislation of the Republic of Kazakhstan are subject to deduction for:

1. mandatory, periodic (during working life) medical examinations;

2. pre-shift, post-shift and other medical examination (examination) of workers;

3. maintenance or services for organizing medical stations;

4. providing employees with working conditions that meet the requirements of safety, health and hygiene, including sanitary and epidemiological requirements;

5. providing employees with the opportunity to rest and eat in a specially equipped place;

6. carrying out activities to organize meals for employees.

3. Expenses for awarded or recognized penalties (fines, penalties) are subject to deduction, with the exception of:

penalties (fine, penalties) under a credit (loan) agreement between related parties, attributable to deductions in accordance with Article 263 of this Code;

penalties (fines, penalties), not deductible on the basis of Article 286 of this Code.

4. Actual expenses of the taxpayer to eliminate deficiencies in goods sold, work performed, services rendered, performed during the warranty period established by the transaction, are subject to deduction.

5. The taxpayer’s expenses for paying membership fees of private business entities are subject to deduction:

1. associations of private business entities in accordance with the legislation of the Republic of Kazakhstan in the field of entrepreneurship in an amount not exceeding the monthly calculation index effective on the last day of the tax period per employee based on the average number of employees for the year;

2. NPP in an amount not exceeding the maximum amount of mandatory membership fees approved by the central authorized body for state planning.

The provisions of subparagraphs 1) and 2) of this paragraph also apply in case of payment of membership fees in the reporting tax period for the previous and (or) previous one tax periods.

6. Taxpayer expenses are subject to deduction in the amount determined by the legislation of the Republic of Kazakhstan for:

1. contributions to the State Social Insurance Fund;

2. contributions to the social health insurance fund;

3. mandatory pension contributions from the employer in favor of the employee.

The amount of expenses provided for by this paragraph, deductible for the reporting tax period, is determined in the amount of deductions and contributions paid in accordance with the legislation of the Republic of Kazakhstan:

1. in the reporting tax period, within the limits of calculated, withheld, accrued for the reporting tax period and (or) tax periods preceding the reporting tax period;

2. in tax periods preceding the reporting tax period, within the limits of calculated, withheld, accrued for the reporting tax period.

7. Taxpayer expenses are subject to deduction in the amount of the book value of goods transferred free of charge for advertising purposes (including in the form of a gift) if the cost of a unit of such goods does not exceed 5 times the monthly calculation index in effect on the date of transfer of the goods.

Deductions are made in the tax period in which such goods were transferred.

8. Taxpayer expenses in the form of the following payments to individuals are subject to deduction:

1. compensation for harm caused to the life and health of an individual, in accordance with the legislation of the Republic of Kazakhstan, with the exception of moral damage;

2. amounts of compensation for material damage awarded under a judicial act that has entered into legal force, as well as legal expenses.

9. A taxpayer who produces and (or) sells goods under a brand name, trademark and (or) service mark, which such taxpayer owns and (or) uses (including on the basis of a license or sublicense agreement (agreement) in the manner determined by the legislation of the Republic of Kazakhstan and (or) international treaties ratified by the Republic of Kazakhstan, deducts expenses for activities aimed at maintaining and (or) an increase in sales volumes of such goods, regardless of the existence of ownership rights to it.

10. For the purposes of this section, in the case when a trustee is entrusted by this Code with the fulfillment of a tax obligation for activities related to trust management of property, the expenses of such a trustee for the purposes of deduction are determined taking into account the provisions of Article 66, 68, 69, 70 and 71 of this Code.

11. The negative result from the sale of an enterprise as a property complex, obtained according to the formula in accordance with Article 247 of this Code, is subject to deduction.

12. The cargo carrier has the right to deduct expenses for a temporary balancing fee paid in accordance with the legislation of the Republic of Kazakhstan on railway transport. The deduction of such expenses is carried out within the limits established by the state body that manages the relevant areas of natural monopolies.

13. Subject to deduction are the expenses incurred by the National Infrastructure Operator in connection with the provision of services of the main railway network when transporting passengers by rail to a railway carrier carrying out activities for the transportation of passengers, luggage, cargo luggage, postal items, free of charge, including with the application of a temporary reduction factor of 0 to the tariff for regulated services of the main railway network when transportation of passengers by rail in accordance with the legislation of the Republic of Kazakhstan.

14. A subsoil user operating on the basis of a contract for subsoil use of hydrocarbons, concluded in the manner determined by the legislation of the Republic of Kazakhstan on subsoil and subsoil use, deducts when determining taxable income the amount of deductions for the formation of security for the fulfillment by the subsoil user of obligations to eliminate the consequences of subsoil use of hydrocarbons in the form of collateral for a bank deposit.

The specified deduction is made in the amount of deductions actually made by the subsoil user for the tax period to a bank deposit placed with a second-tier bank of the Republic of Kazakhstan or with the National Postal Operator.

The amount and procedure for such deductions are established by the basic project documents in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use.

If a subsoil user receives, in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, funds to ensure the fulfillment by the subsoil user of obligations to eliminate the consequences of subsoil use of hydrocarbons in the form of a pledge of a bank deposit from another subsoil user upon transfer of a subsoil use contract, such funds:

the subsoil user who received them are not included in the total annual income, subject to the placement of funds to ensure the fulfillment by the subsoil user of obligations to eliminate the consequences of subsoil use of hydrocarbons in the form of a pledge of a bank deposit in accordance with the procedure established by the legislation of the Republic of Kazakhstan on subsoil and subsoil use, in the year of their receipt or within thirty calendar days from the date of their receipt;

from the subsoil user transferring them are not subject to deductions.

Expenses of a subsoil user actually incurred during the tax period to eliminate the consequences of subsoil use of hydrocarbons and for which security is not formed for the subsoil user's fulfillment of obligations to eliminate the consequences of subsoil use of hydrocarbons in the form of a pledge of a bank deposit (progressive liquidation) are deducted in the tax period in which they were incurred.

Expenses of the subsoil user actually incurred to eliminate the consequences of subsoil use of hydrocarbons after completion of the exploration and (or) production period within the limits of ensuring the fulfillment by the subsoil user of obligations to eliminate the consequences of subsoil use of hydrocarbons in the form of collateral for a bank deposit are deducted in the tax period in which they were incurred.

Article 259. Deduction of value added tax by value added tax payers

1. This article determines the procedure for deducting amounts of value added tax by a taxpayer who has registered a value added tax payer in the taxpayer database, including those taken into account in the cost of purchased goods, works, and services.

2. Unless otherwise provided by this article, the cost of purchased goods, works, services takes into account the following costs for value added tax:

1. the amount of value added tax not offset in accordance with clause 1 of Article 482 of this Code;

2. the amount of value added tax not allowed to be offset in accordance with subparagraph 2) paragraph 2 of Article 489 of this Code;

3. the amount of adjustment to the value added tax offset towards reduction in the cases specified in subparagraphs 1) and 4) paragraph 2 of article 484 of this Code.

3. The payer of value added tax has the right to deduct the amount of value added tax not allowed for offset, in accordance with Article 488 and subparagraph 3) paragraph 2 of Article 489 of this Code, if in accounting such tax is not taken into account in the cost of goods purchased, work performed, services rendered. The deduction is made in the tax period in which value added tax arises that is not allowed to be offset.

4. The payer of the value added tax has the right to deduct the amount of the adjustment to the value added tax, attributed to the offset, in the direction of decrease, made in accordance with:

1. subparagraph 1) paragraph 2 of Article 484 of this Code for goods, works, services used not for the purposes of taxable turnover, if such goods, works, services are used (used) in carrying out activities aimed at generating income;

2. subparagraph 4) paragraph 2 of Article 484 of this Code for property transferred as a contribution to the authorized capital, with the exception of the transfer as a contribution to the authorized capital of assets that are not subject to depreciation.

The deduction is made in the tax period in which the amount of value added tax credited is subject to adjustment.

5. Amounts of adjustment of value added tax taken as offset, downward in accordance with subparagraphs 1) and 4) paragraph 2 of article 484 of this Code for assets not subject to depreciation, used not for the purposes of taxable turnover or transferred as a contribution to the authorized capital, are taken into account in the initial cost of these assets in accordance with Articles 253 and 254 of this Code.

6. The provisions of this article do not apply to value added tax on goods, works, services, the cost of which is subject to deductions in accordance with Article 314 of this Code.

Article 260. Deduction of compensation amounts during business trips

1. Compensations for business trips are deductible in the form of expenses for:

1. travel to and from the business trip, including payment of expenses for reservations and luggage;

2. accommodation outside the employee’s place of permanent work while on a business trip, including payment of expenses for the reservation;

3. daily allowance in the amount established by the decision of the taxpayer, paid to the employee for the time he is on a business trip;

4. registration of entry and exit permits (visas) (cost of visa, consular services, compulsory health insurance).

The deduction is made on the basis of documents confirming the expenses specified in subparagraphs 1) – 4) of this paragraph, including those issued in electronic form.

Travel expenses within one locality are not included in the expenses provided for in this article.

In the event of a temporary disability of a posted worker, expenses for his accommodation and daily allowance (except for cases when the posted worker is undergoing hospital treatment) are subject to deductions.

2. For the purposes of clause 1 of this article:

1. the place of business trip is the place of destination specified in the order or order of the employer on sending the employee on a business trip, in which the employee performs work duties, carries out his training, advanced training or retraining;

2. the time spent on a business trip is determined based on:

an order or instruction from the employer to send the employee on a business trip;

the number of business trip days, based on the dates of departure to the place of business trip and arrival back, indicated in the documents confirming travel, including the dates of departure and arrival. In the absence of such documents, the number of business trip days is determined based on other documents confirming the date of departure to the place of business trip and (or) the date of arrival back, provided for by the taxpayer’s tax accounting policy.

Article 261. Deduction of compensation for travel of members of the board of directors or other management body

1. Compensation for expenses incurred on trips of members of the board of directors or other management body of the taxpayer, which is not the highest management body, in connection with the performance of assigned management responsibilities is subject to deduction.

Such expenses include:

1. travel expenses to and from the place of performance of managerial duties, including payment of expenses for reservations and luggage;

2. living expenses while traveling to perform management duties, including payment of booking expenses;

3. the amount of money paid to a member of the board of directors or other management body that is not the supreme management body for the time he is on a trip to perform management duties in the amount established by decision of the taxpayer;

4. registration of entry and exit permits (visas) (cost of visa, consular services, compulsory health insurance).

The deduction is made on the basis of documents confirming the expenses specified in subparagraphs 1) – 4) of this paragraph, including those issued in electronic form.

2. For the purposes of clause 1 of this article:

1. the place of performance of management duties is the place of destination specified in a document drawn up by the taxpayer independently, which contains an invitation from a member of the board of directors or another management body that is not the supreme management body to an event to perform management duties, the place and date of such an event;

2. the time spent on a trip to perform management duties is determined on the basis of the number of days based on the dates of departure to the place of performance of management duties and arrival back, indicated in the documents confirming travel, including the dates of departure and arrival.

Article 262. Deduction of entertainment expenses

1. Entertainment expenses include expenses for the reception of individuals, including those who are not on the taxpayer’s staff, incurred during the following entertainment events, regardless of their location:

1. to establish or maintain mutual cooperation;

2. on organizing and (or) holding meetings of the board of directors, another management body of the taxpayer, except for executive bodies.

Entertainment expenses include, among other things, expenses for:

1. transportation support for persons participating in entertainment events, with the exception of expenses related to compensation for business trips;

2. food for such persons during entertainment events;

3. payment for the services of translators who are not on the staff of the organization;

4. rent and (or) decoration of premises for entertainment events.

2. The grounds for deducting entertainment expenses are:

1. an order or instruction from the taxpayer to conduct a representative event, indicating the purpose of its holding and the persons responsible for its conduct;

2. the cost estimate for such an event approved by the taxpayer;

3. a report from the responsible persons on the representative event held, indicating the date and place of the event, the results of the event, the composition of participants, the program of events, and the actual expenses incurred;

4. primary and other documents confirming the grounds and implementation of entertainment expenses.

3. Representation expenses are deducted in an amount not exceeding 1 percent of the amount of the employer’s expenses on employee income subject to taxation specified in subparagraph 1) of Article 426 of this Code for the tax period.

4. Expenses for transportation by rail, sea and air of invited persons, their accommodation, visas, as well as for organizing leisure, entertainment, and recreation for persons participating in entertainment events do not apply to entertainment expenses and are not subject to deduction.

Article 263. Deduction for remuneration

1. For the purposes of this article, remuneration is recognized as:

1. remuneration defined in Article 12 of this Code;

2. penalty (fine, penalty) under a credit (loan) agreement between related parties;

3. payment for the guarantee to the related party.

2. Unless otherwise established by clause 3 of this article, the amount of remuneration subject to deduction is determined using the accrual method.

3. Remuneration for obligations to the person specified in part two of this paragraph is subject to deduction in the amount actually paid by the taxpayer or a third party against the obligations of such a taxpayer:

1. in the reporting tax period within the amount of expenses recognized by the taxpayer in the reporting tax period and (or) in tax periods preceding the reporting tax period;

2. in tax periods preceding the reporting tax period, within the amount of expenses recognized by the taxpayer in the reporting tax period.

The provisions of part one of this paragraph apply to remuneration for obligations to the following persons:

second-tier banks, with the exception of a bank that is a national development institution, the controlling stake of which belongs to the national management holding company;

an organization carrying out microfinance activities (except for pawnshops) in accordance with the Law of the Republic of Kazakhstan “On Microfinance Activities”;

a taxpayer specified in the laws of the Republic of Kazakhstan “On banks and banking activities in the Republic of Kazakhstan” and “On microfinance activities”, who acquired the right to claim loans (loans, microcredits).

4. The deduction of remuneration is carried out taking into account the provisions established by clauses 2 and 3 of this article, within the amount calculated according to the following formula:

(A + D) + (SC/CO) x (PC) x (B + C + D),

Where:

A – amount of remuneration, excluding amounts included in indicators B, C, D, E;

B – the amount of remuneration paid (to be paid) taking into account the provisions of paragraph 3 of this article to a related party, with the exception of the amounts included in indicator D;

B – the amount of remuneration paid (to be paid) taking into account the provisions of clause 3 of this article to persons registered in a state with preferential taxation, with the exception of amounts included in indicator B;

G – the sum of indicators G1 and G2, taking into account the provisions of clause 3 of this article, with the exception of the amounts included in indicator B;

G1 – the amount of remuneration paid (to be paid) to an independent party for loans provided against the deposit of a related party;

G2 – the amount of remuneration paid (to be paid) to an independent party for loans provided under a secured guarantee, surety or other form of security of related parties, in the event of fulfillment in the reporting tax period of obligations under the guarantee, surety or other form of security (payments on the loan) by a related party;

D – amount of remuneration:

for credits (loans) issued by a credit partnership established in the Republic of Kazakhstan, a bank that is a national development institution, the controlling stake of which belongs to the national management holding company;

in the form of a discount or coupon (taking into account the discount or premium on debt securities from the cost of the initial placement and (or) the cost of acquisition) on debt securities held by a unified pension savings fund;

PC – limiting coefficient;

SK – average annual amount of equity capital;

СО – average annual amount of liabilities.

When calculating amounts A, B, C, D, D, fees included in the cost of the construction project in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting are excluded. For the purposes of this article, an independent party is a party that is not related.

5. For the purposes of clause 4 of this article:

1. the average annual amount of equity capital is equal to the arithmetic average amount of equity capital at the end of each month of the reporting tax period. For the purposes of this article, a negative value of the average annual amount of equity capital is considered equal to zero;

2. the average annual amount of liabilities is equal to the arithmetic average of the maximum amount of liabilities in each month of the reporting tax period. When calculating the average annual amount of liabilities, the following accrued liabilities for:

taxes and payments to the budget;

wages and other income of employees;

income of future periods, with the exception of income from a related party;

remuneration and commissions;

dividends;

estimated liabilities accrued in accounting in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

3. the limit coefficient for financial organizations (except for organizations engaged in microfinance activities) is 7, for other legal entities, including organizations engaged in microfinance activities – 4.

6. For the purposes of clause 4 of this article, the amount of equity capital of a permanent establishment of a non-resident legal entity in the Republic of Kazakhstan is defined as the difference between the assets and liabilities of such a permanent establishment.

Moreover, for the purposes of applying this paragraph, the amount of the equity capital of a permanent establishment of a non-resident legal entity in the Republic of Kazakhstan is considered as if this permanent establishment was a separate and separate legal entity and acted independently of the non-resident legal entity of which it is a permanent establishment.

Article 264. Features of deductions for mutual settlements with a non-resident – ​​related party

1. Management, consulting, consulting, auditing, design, legal, accounting, advocacy, advertising, marketing, franchising, financial (except for remuneration expenses), engineering, agency services, royalties, rights to use intellectual property acquired from a related party registered in a state with preferential taxation are subject to deduction in the amount of the total amount not exceeding 3 percent of taxable income of the reporting tax period, determined before the deduction of expenses provided for in this article.

2. For the purposes of this article, related parties are recognized as:

1. persons specified in Article 14 of this Code;

2. a legal entity that, together with another legal entity, is part of the same group of companies.

In this case, a group of companies is understood as a structure of commercial and non-profit organizations, including a parent company and companies whose shares, participation interests and other equity instruments such parent company directly or indirectly owns;

3. individuals and (or) legal entities if the relations between such persons have signs of interconnectedness, regardless of the conditions specified in this part. Moreover, if the taxpayer does not recognize the interconnectedness, such recognition is established by the court on the basis of a claim by the tax authority.

Article 265. Deduction for paid obligations

1. The amount of payment made by the taxpayer for his obligations recognized in previous tax periods as income from doubtful obligations or income from writing off obligations is subject to deduction - within the amount of previously recognized income.

In this case, the amount of payment is determined minus the amount of adjustment to the value added tax attributed to the offset, upward in accordance with clause 2 of Article 485 of this Code.

2. The deduction is made in the tax period in which the payment was made.

Article 266. Deduction for a written-off claim

1. Unless otherwise provided by this article, the following are subject to deduction:

1. the amount of the claim not claimed by the creditor on the day of approval of the liquidation balance sheet of the taxpayer-debtor upon its liquidation, termination of activity, but not more than the amount of previously recognized income on such a claim;

2. the amount of write-off of a claim based on a court decision that has entered into legal force, but not more than the amount of previously recognized income on such a claim;

3. the amount of the claim arising in connection with the sale of goods, performance of work, provision of services, written off in connection with the recognition of the debtor as bankrupt, but not more than the amount of previously recognized income on such a claim.

2. The deduction for a written-off claim is made in the tax period in which, in accordance with the primary documents of the taxpayer-creditor, the latest date falls:

1. day of write-off in accounting;

2. the day of approval of the liquidation balance sheet - upon liquidation of the debtor;

3. the day the court ruling on the completion of the bankruptcy procedure enters into legal force or the day the decision of the state body exercising leadership in the field of public administration to restore solvency and bankruptcy of citizens of the Republic of Kazakhstan is made on the completion of the extrajudicial bankruptcy procedure and declaring the debtor bankrupt - if the debtor is declared bankrupt.

3. The deduction is made if the following conditions are simultaneously met:

1. availability of primary documents confirming the occurrence of the claim;

2. reflection of the requirement in accounting in the tax period in which the write-off date falls, or attribution to expenses (write-off) in accounting in previous tax periods.

4. The provisions of this article do not apply:

1. to claims recognized as doubtful in accordance with this Code;

2. when the size of claims is reduced in connection with their transfer under a contract of sale of an enterprise (part of an enterprise) as a property complex.

Article 267. Deduction for doubtful claims

1. Unless otherwise established by clause 6 of this article, doubtful claims are those that are not satisfied within a three-year period:

1. arising in connection with the sale of goods, performance of work, provision of services to resident legal entities and individual entrepreneurs, as well as non-resident legal entities operating in the Republic of Kazakhstan through a permanent establishment, a structural unit of a legal entity;

2. in connection with the inclusion in the total annual income of fines and penalties on the basis of a court decision that has entered into legal force on bank credit (loan) agreements and agreements on the provision of microcredits, according to the rights of claim of an organization specializing in improving the quality of loan portfolios of second-tier banks, the sole shareholder of which is the Government of the Republic of Kazakhstan.

2. Doubtful claims are subject to deduction from the person who carried out:

1. sale of goods, performance of work, provision of services and who has not ceded the right to such a claim;

2. sale of goods, performance of work, provision of services and the ceded right of such claim;

3. acquisition of the right of claim for goods sold, work performed, services provided from the person specified in subparagraph 2) of this paragraph;

4. inclusion in the total annual income of fines and penalties on the basis of a judicial act that has entered into legal force under bank credit (loan) agreements and microloan agreements, according to the rights of claim of an organization specializing in improving the quality of loan portfolios of second-tier banks, the sole shareholder of which is the Government of the Republic of Kazakhstan.

3. Doubtful claims are subject to deduction from the person:

1. determined by subparagraph 1) paragraph 2 of this article - in the amount including the cost of goods sold, work performed, services rendered, as well as the amount of other claims arising in connection with such sale of goods, performance of work, provision of services, including the amount of penalties (fines, penalties), but no more than the amount of previously recognized income;

2. defined by subparagraph 2) paragraph 2 of this article - in the amount of the positive difference between the amount of the claim and the value of the right of claim for which the assignment was made. In this case, the amount of the claim includes the cost of goods sold, work performed, services provided and the amount of other claims arising in connection with such sale of goods, performance of work, provision of services, including the amount of penalties (fines, penalties), but not more than the amount of previously recognized income;

3. determined by subparagraph 3) paragraph 2 of this article - in the amount including the cost of goods sold, work performed, services rendered, as well as the amount of other claims arising in connection with such sale of goods, performance of work, provision of services, including the amount of penalties (fines, penalties), but no more than the amount of previously recognized income in accordance with Article 243 of this Code, increased by the cost of acquiring the right of claim;

4. defined by subparagraph 4) paragraph 2 of this article - in the amount of recognized income in the form of awarded or recognized penalties (fines, penalties).

4. In the cases provided for in subparagraph 1) of paragraph 1 of this article, doubtful claims are subject to deduction in the tax period in which the three-year period has expired, calculated:

1. for persons identified in subparagraphs 1) and 2) paragraph 2 of this article:

for doubtful claims arising under credit (loan) agreements - from the day following the day the interest payment becomes due in accordance with the terms of the credit (loan) agreement;

for doubtful claims arising under leasing agreements - from the day following the day the lease payment becomes due in accordance with the terms of the leasing agreement;

in other cases - from the day:

following the day of expiration of the deadline for fulfilling the requirement for sold goods, works, services, the deadline for fulfillment of which is determined;

transfer of goods, performance of work, provision of services upon request for goods, works, services sold, the execution period of which is not defined;

2. for persons specified in subparagraph 3) of paragraph 2 of this article:

for doubtful claims arising under credit (loan) agreements - from the day following the day the interest payment becomes due in accordance with the terms of the credit (loan) agreement;

for doubtful claims arising under leasing agreements - from the day following the day the lease payment becomes due in accordance with the terms of the leasing agreement;

in other cases - from the date of the latest of the following dates:

the day following the expiration date of the deadline for fulfilling the requirement for sold goods, works, services, the deadline for which has been determined;

the day of assignment of the right of claim for goods sold, work performed, services rendered, the deadline for which is not determined.

5. In the cases provided for by subparagraph 2) paragraph 1 of this article, doubtful claims are subject to deduction in the tax period in which the three-year period has expired, calculated from the date of entry into force of the judicial act.

6. The claims of taxpayers who have the right to deduct the amount of expenses for creating provisions (reserves) in accordance with clause 1 of Article 323 of this Code, for payment accrued after December 31, 2012, are not considered questionable:

1. interest on deposits, including balances on correspondent accounts placed with other banks;

2. remuneration on loans (except for financial leasing) provided to other banks and clients;

3. accounts receivable for documentary payments and guarantees;

4. contingent liabilities under uncovered letters of credit, issued or confirmed guarantees.

7. The taxpayer’s attribution of doubtful claims to deductions is subject to simultaneous compliance with the following conditions:

1. availability of documents confirming the occurrence of requirements;

2. reflection of claims in accounting at the time of deduction or attribution of such claims to expenses in accounting in previous periods.

Article 268. Deductions for the costs of liquidation of waste disposal sites and amounts of contributions to the liquidation fund of waste disposal sites

1. The taxpayer shall deduct the amount of contributions to the liquidation fund of waste disposal sites transferred to a special deposit account in second-tier banks in the territory of the Republic of Kazakhstan in the manner and amounts established by the authorized body in the field of environmental protection in agreement with the authorized body in the field of tax policy.

2. Taxpayer expenses actually incurred during the tax period for the liquidation of waste disposal sites are deducted in the tax period in which they were incurred.

Taxpayer expenses incurred from the liquidation fund placed in a special deposit account are not deductible.

Article 269. Deduction for expenses on research, scientific, technical and development work, acquisition of exclusive rights to intellectual property and the creation of scientific centers

1. Expenses for research, scientific, technical and development work, except for expenses for the acquisition of fixed assets, their installation and other capital expenses, are deductible in the presence of notifications from the authorized body in the field of science for research, scientific, technical and development work in accordance with the legislation of the Republic of Kazakhstan on science and technology policy.

The basis for deducting such expenses are:

for expenses for carrying out research, scientific, technical and development work - a report on scientific and (or) scientific and technical activities, as well as documents confirming expenses associated with such activities;

for expenses for the acquisition of research, scientific, technical and development work - actually completed technical specifications and acceptance certificates for completed stages of such work.

2. Expenses for the acquisition of exclusive rights to intellectual property from higher educational institutions, scientific organizations, autonomous educational organizations, start-up companies under a license agreement or agreement for the assignment of exclusive rights aimed at their further commercialization are deductible.

The basis for deducting such expenses is a license agreement or assignment (partial assignment) agreement registered by an authorized state body in the manner prescribed by the legislation of the Republic of Kazakhstan.

3. Unless otherwise provided by Article 302 of this Code, financing for the creation of scientific centers at research universities is deductible if there is a notification from the authorized body in the field of science about the creation of a scientific center in accordance with the legislation of the Republic of Kazakhstan on science and technology policy.

Article 270. Deduction of expenses on accrued income of employees and individual expenses of the employer that are not the income of an individual

1. The employer's expenses on the employee's income subject to taxation specified in subparagraph 1) of Article 426 of this Code are subject to deduction (including the employer's expenses on the employee's income specified in subparagraphs 23), 25), 26) and 27) paragraph 1 of Article 679 of this Code), with the exception of:

1. included in the initial cost:

fixed assets;

objects of preferences;

assets not subject to depreciation;

2. included in the cost of inventories and subject to deduction through the cost of such inventories, which is determined in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

3. recognized as subsequent expenses in relation to fixed assets and objects of preferences during the control period;

4. the taxpayer’s expenses provided for in paragraph 2 of this article.

The employer's actual expenses for employee training, advanced training and (or) retraining of the employee are subject to deduction.

2. Employer expenses that are not the income of an individual, specified in subparagraphs 1), 5), are subject to deduction. 7), 8), 9), 10), 11), 12), 13), 18) and 20) Article 366 of this Code.

Article 271. Deduction for exchange rate differences

The amount of excess of the negative exchange rate difference over the amount of the positive exchange rate difference is subject to deduction.

Article 272. Deduction of taxes and payments to the budget

1. Unless otherwise established by this article, in the reporting tax period taxes and payments to the budget paid to the budget of the Republic of Kazakhstan or another state are subject to deduction:

1. in the reporting tax period within the limits accrued and (or) calculated for the reporting tax period and (or) tax periods preceding the reporting tax period;

2. in tax periods preceding the reporting tax period, within the limits of accrued and (or) calculated for the reporting tax period.

In this case, the paid amounts of taxes and payments to the budget are determined taking into account offsets in the manner specified by Articles 122 and 123 of this Code.

Calculation and accrual of taxes and payments to the budget are made in accordance with the tax legislation of the Republic of Kazakhstan or another state (for taxes and payments paid to the budget of another state).

2. The following are not subject to deduction:

1. taxes excluded before determining the total annual income;

2. corporate income tax and taxes on income (profit), similar to corporate income tax of legal entities, paid in the territory of the Republic of Kazakhstan and in other states;

3. taxes paid in states with preferential taxation;

4. excess profit tax;

5. alternative tax on subsoil use.

Article 273. Deduction of subsequent expenses

1. Subsequent expenses are the costs of operation, repair, reconstruction, modernization, maintenance, liquidation and other expenses, including at the expense of the taxpayer’s reserve funds, incurred in relation to the following property:

1. fixed assets in accordance with Article 281 of this Code;

2. assets not classified as fixed assets in accordance with clause 2 of Article 275 of this Code, except for those specified in clause 2 of this articles;

3. property received under a property lease (lease) agreement, except for a leasing agreement;

4. assets specified in Article 316 of this Code.

2. The provisions of this article do not apply to the following assets:

1. fixed assets and intangible assets put into operation by the subsoil user before the start of production after commercial discovery and taken into account for tax purposes in accordance with Article 305 of this Code - in the period until the start of production after commercial discovery;

2. objects of unfinished construction.

3. Subsequent expenses are subject to deduction in the tax period in which they were incurred, except for:

1. subsequent expenses on fixed assets, which are accounted for in accordance with paragraph 3 of this chapter;

2. subsequent expenses incurred in relation to assets not subject to depreciation, which, in accordance with paragraph 4 of Chapter 25 of this Code, are subject to inclusion in the initial cost of such assets;

3. subsequent expenses in relation to property received under a property lease (lease) agreement, except for a leasing agreement, which, in accordance with subparagraph 4) of paragraph 1 of Article 275 of this Code, is a fixed asset;

4. expenses of subsoil users made at the expense of the liquidation fund, contributions to which are deducted in accordance with Article 301 of this Code;

5. subsequent expenses specified in clause 4 of this article.

4. For fixed assets and intangible assets put into operation by the subsoil user before the start date of production after commercial discovery and taken into account for tax purposes in accordance with Article 305 of this Code, the amount of subsequent expenses incurred from the date of start of production after commercial discovery of minerals, subject to inclusion in the accounting accounting for an increase in the book value of such assets, increases the amount of accumulated expenses for the group of depreciable assets provided for in clause 1 of Article 305 of this Code at the end of the tax period, including in the case when such amount at the end of the tax period is zero.

Subsequent expenses provided for in this paragraph are recognized for tax purposes in the tax period in which they are attributed in accounting to an increase in the book value of assets.

5. For the purposes of this Code, the costs of reconstruction and modernization are a type of cost, the results of which are simultaneously:

alteration, including renovation of property design;

increasing the service life of the property by more than three years;

improvement of the technical characteristics of the property compared to its technical characteristics at the beginning of the calendar month in which the property was temporarily taken out of service for reconstruction and modernization.

Paragraph 3. Deductions for fixed assets

Article 274. Deductions for fixed assets

Deductions for fixed assets are:

1. depreciation charges on fixed assets, calculated in accordance with Article 280 of this Code;

2. subsequent expenses on fixed assets in accordance with Article 281 of this Code;

3. the cost balance of the object of group I and (or) group at the end of the tax period in accordance with paragraphs 2, 4 and 5 Article 282 of this Code.

Article 275. Fixed assets

1. Unless otherwise provided by this article, fixed assets include:

1. fixed assets, investments in real estate, intangible and biological assets, recorded upon receipt in the accounting records of the taxpayer in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting and intended for use in activities aimed at generating income in the reporting and (or) future periods, with the exception of the assets specified in subparagraph 2) of this paragraph;

2. assets with a service life of more than one year, received by the concessionaire for possession and use from the grantor under the concession agreement.

For the purposes of this Code, a concessionaire is a person recognized as a concessionaire in accordance with the Law of the Republic of Kazakhstan "On Concessions", as well as a private partner who has entered into a concession agreement in accordance with the Law of the Republic of Kazakhstan "On Public-Private Partnership", a legal successor or a legal entity specially created exclusively concessionaire for the implementation of the concession agreement;

3. assets with a service life of more than one year, which are intended for use for more than one year in activities aimed at generating income, received by the trustee for trust management;

4. subsequent expenses incurred in relation to property received under a property lease (lease) agreement, other than a leasing agreement, and recognized in accounting as a long-term asset;

5. from the lessor - property transferred under a property lease (lease) agreement, which is not taken into account in accounting after transfer under such an agreement as fixed assets, investments in real estate, intangible or biological assets, except for property transferred under a leasing agreement.

2. Fixed assets do not include:

1. fixed assets and intangible assets put into operation by the subsoil user before the start of production after commercial discovery and taken into account for tax purposes in accordance with Article 305 of this Code;

2. assets for which depreciation charges are not calculated in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, with the exception of:

assets specified in subparagraphs 2) and 4) paragraph 1 of this article;

biological assets, investments in real estate, for which depreciation charges are not calculated in connection with the accounting of such assets at fair value in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

3. public buildings (except for those that are concession objects created and (or) received by the concessionaire under the concession agreement): highways, sidewalks, boulevards, squares;

4. fixed assets, the cost of which was previously fully deductible in accordance with the tax legislation of the Republic of Kazakhstan;

5. intangible assets with an indefinite useful life, recognized as such and accounted for in the balance sheet of the taxpayer in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

6. objects of investment tax preferences during the control period without their cancellation;

7. depreciable assets of the subsoil user specified in Article 316 of this Code;

8. from the lessee - assets received for temporary possession and use under a property lease (lease) agreement, taken into account in accounting after receipt under such an agreement as fixed assets, investments in real estate, intangible or biological assets, except for assets received under a leasing agreement.

Article 276. Accounting for fixed assets

1. Accounting for fixed assets is carried out in groups formed in accordance with the classifier of fixed assets, in the following order:

No.

Group number

Name of fixed assets

1

2

3

I

Buildings, structures, with the exception of oil and gas wells, as well as transmission devices

II

Machinery and equipment, with the exception of oil and gas production machinery and equipment, as well as computers and information processing equipment

III

Computers, software and information processing equipment

IV

Fixed assets not included in other groups, including oil and gas wells, transmission devices, oil and gas production machinery and equipment

2. Accounting for fixed assets is carried out in the form of accounting:

1. cost balances of objects of group I and (or) cost balances of groups at the beginning and end of the tax period;

2. receipts of fixed assets for the tax period;

3. disposal of fixed assets for the tax period;

4. residual value of objects of group I;

5. subsequent expenses on fixed assets.

3. The cost balances of groups are determined at the beginning and end of the tax period according to:

for group I – for each object. The total amount of cost balances for each object is the cost balance of group I;

for groups II, III and IV - for each group.

4. The cost balance of an object of group I and (or) the cost balances of groups at the beginning of the tax period are determined as the positive value of the amount obtained by applying the following formula:

cost balance of an object of group I and (or) cost balance of the group at the end of the previous tax period

minus

the amount of depreciation charges calculated in the previous tax period,

minus

deductions and adjustments in accordance with Article 282 of this Code.

5. The cost balance of objects of group I and (or) the cost balances of groups at the end of the tax period are determined as:

cost balance of an object of group I and (or) cost balance of the group at the beginning of the tax period

plus

fixed assets received during the tax period at a cost determined in accordance with Article 277 of this Code,

minus

fixed assets disposed of during the tax period at a cost determined in accordance with Article 279 of this Code,

plus

subsequent expenses on fixed assets attributable to the increase or formation of the cost balance of an object of group I or the cost balance of a group (for groups II, III or IV), in accordance with Article 281 of this Code.

6. The residual value of a group I object at the end of the tax period is determined as:

cost balance of a group I object at the beginning of the tax period

plus

subsequent expenses on fixed assets in accordance with Article 281 of this Code, attributable to an increase in the cost balance of a given object or to the formation of a cost balance of an object of group I.

7. The trustee forms separate cost balances of objects of group I and (or) cost balances of groups (for groups II, III or IV) for fixed assets specified in subparagraph 3) paragraph 1 of Article 275 of this Code, and maintains separate tax accounting for such assets for based on Articles 210 and 211 of this Code.

Article 277. Receipt of fixed assets

1. Receipts of fixed assets are:

1. recognition in accounting in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting of fixed assets, investments in real estate, intangible and biological assets intended for use in activities aimed at generating income in the reporting and (or) future periods;

2. receipt of possession and use under a concession agreement by the concessionaire from the grantor of assets with a service life of more than one year;

3. receipt by the trustee for trust management of assets with a service life of more than one year, which are intended for use in activities aimed at generating income for more than one year;

4. recognition in accounting as a long-term asset of subsequent expenses incurred in relation to property received under a property lease (lease) agreement, except for a leasing agreement;

5. for the lessor - the transfer by the lessor under a property lease (lease) agreement of property that was not accounted for in accounting before such transfer as fixed assets, investments in real estate, intangible or biological assets. The provisions of this subparagraph do not apply to the transfer of property under a leasing agreement;

6. commissioning of an object of group I for use in activities aimed at generating income, after a temporary cessation of its use, for which the disposal was previously reflected in tax accounting in accordance with clause 18 of Article 279 of this Code;

7. transfer to fixed assets in the tax period following the control period of an object for which investment tax preferences were applied without their cancellation during the control period.

2. Recognition of the receipt of fixed assets for tax purposes means the inclusion of received assets in the composition of fixed assets.

The inclusion of received assets in fixed assets is carried out by increasing the corresponding cost balance of objects of group I and (or) groups at the beginning of the tax period by the initial cost of received fixed assets.

The inclusion of subsequent expenses incurred in relation to property received under a property lease (lease) agreement, other than a leasing agreement, and recognized in accounting as a long-term asset, is included in fixed assets by increasing by the original cost:

the value balance of an object of group I at the beginning of the tax period or its formation in the absence of such a value balance - if the object of property rental (lease) in accordance with clause 1 of this article belongs to group I;

the corresponding cost balance of the group at the beginning of the tax period - if the object of property lease (lease) in accordance with clause 1 of this article belongs to groups II, III or IV.

3. Unless otherwise provided by this article, the initial cost of fixed assets is determined in the form of the sum of the following costs incurred by the taxpayer on the day of receipt of the fixed asset:

1. costs of acquiring a fixed asset;

2. the cost of producing a fixed asset;

3. costs of constructing a fixed asset;

4. costs of installation and installation of a fixed asset;

5. other costs that increase the value of the asset in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

4. For the purposes of this article, the initial cost of a fixed asset does not include:

costs (expenses) specified in subparagraphs 2), 13) and 16) Article 286 and Article 287 of this Code;

depreciation charges;

costs (expenses) arising in accounting and not considered as an expense for tax purposes in accordance with clause 6 of Article 257 of this Code.

5. A subsoil user under a contract for exploration and production or production of hydrocarbons for complex projects (except for onshore gas projects) determines the initial cost of assets in the manner established by this article, using the appropriate coefficient provided for in clause 5 of Article 305 of this Code.

6. The initial cost of a fixed asset received by transfer from inventories or assets intended for sale is determined in the amount of the book value of the asset on the date of such receipt in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

If such assets were previously transferred from fixed assets to inventories or assets intended for sale, then when they are transferred back to fixed assets, the initial cost of such an asset cannot exceed the value specified in clause 4 of Article 279 of this Code.

7. The initial cost of a fixed asset received free of charge is determined as the amount of:

1. the value of property received free of charge, included in the total annual income in accordance with Article 246 of this Code; And

2. actual costs that increase the value of the received asset upon initial recognition in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

8. The initial cost of fixed assets received by a state enterprise from a state institution is the book value of the received assets, taking into account actual costs that increase the value of such assets upon initial recognition in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

The book value of assets is determined on the basis of the act of acceptance and transfer of assets.

9. The initial cost of a fixed asset received as a contribution to the authorized capital is determined as the sum of:

1. the value of the asset received as a contribution to the authorized capital, but not more than the amount for which the asset was received. This value is determined on the basis of documents confirming receipt of the deposit and the cost at which the asset was received (transfer and acceptance certificate and (or) other documents); And

2. actual costs that increase the value of the received asset upon initial recognition in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

10. Unless otherwise established by part two of this paragraph, the initial cost of a fixed asset received in connection with the reorganization through merger, accession, division or separation of a taxpayer is determined as the amount of:

1. the book value specified in the transfer act or separation balance sheet;

And

2. actual costs that increase the value of such an asset upon initial recognition in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

The cost balance of objects of group I and (or) cost balances of groups (for groups II, III or IV) of a newly emerged legal entity created through a merger, spin-off, or a legal entity to which another legal entity has joined, is increased by the value of the transferred fixed assets according to the tax accounting data of the transferor in the event that such value is reflected in the transfer act in accordance with clause 9 Article 279 of this Code.

11. The initial cost of fixed assets received by the trustee for trust management is:

1. if the transferor’s assets were fixed, the value determined in accordance with clause 14 of Article 279 of this Code;

2. in other cases – the value determined according to the data of the acceptance and transfer certificate of the specified assets.

12. The initial cost of fixed assets received from the trustee in connection with the termination of trust management obligations is:

1. if the trustee’s assets were fixed, the value determined in accordance with clause 15 of Article 279 of this Code;

2. in other cases - the cost determined in accordance with clause 14 of Article 279 of this Code, reduced by the amount of depreciation charges. In this case, depreciation charges are calculated according to the following formula:

the cost determined in accordance with clause 14 of Article 279 of this Code,

multiply

the maximum depreciation rate provided for by this Code for the corresponding group of fixed assets,

multiply

the number of tax periods preceding the reporting tax period during which the asset was in trust management.

13. The initial cost of fixed assets received by the concessionaire under a concession agreement is the cost of the received concession object, specified in the acceptance and transfer certificate of the concession object, drawn up and signed by the grantor and the concessionaire.

In the absence of the cost specified in part one of this paragraph, the initial cost of concession objects recognized as fixed assets of groups I, II, III or IV is determined for each such object separately in the form of costs incurred by the concessionaire under the concession agreement before the day the fixed assets are put into operation:

for the acquisition, construction, installation and installation for the purpose of creating a concession facility; And

other costs for the purpose of creating a concession object, increasing its value in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, taking into account the provisions of Article 257 – 273 of this Code.

14. The initial cost of a Group I object put into operation after a temporary cessation of its use, for which the disposal was previously reflected in tax accounting in accordance with clause 18 of Article 279 of this Code, is determined as the amount of:

1. the cost of disposal, determined in accordance with clause 18 of Article 279 of this Code; And

2. subsequent expenses on fixed assets, if they are attributed to an increase in the cost balance of this object in accordance with Article 281 of this Code.

15. Assets for which investment tax preferences have been cancelled, from the date of commencement of application of investment tax preferences, are accounted for as fixed assets in accordance with this paragraph.

16. The initial cost of a fixed asset received in accordance with clause 5 of Article 284 of this Code by including in the fixed assets an object for which investment tax preferences were applied without their cancellation during the control period is equal to zero.

17. The initial cost of a fixed asset in the form of subsequent expenses recognized as a long-term asset, incurred in relation to property received under a property lease (lease) agreement, other than a leasing agreement, are the costs of repair, reconstruction, modernization, maintenance and other costs incurred by the taxpayer in relation to property received under a property lease (lease) agreement, except for a leasing agreement.

In accordance with this paragraph, expenses incurred up to the day of recognition in accounting as a long-term asset are taken into account, increasing its value in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

18. The initial cost of a fixed asset received under a leasing agreement is the cost at which the leased asset was received.

19. The initial cost of a fixed asset that was previously the subject of leasing, when it is returned by the lessee to the lessor, is the positive difference between:

the value at which the leased asset was previously transferred under a leasing agreement to the lessee, and

the cost of the leased asset included in the amount of lease payments for the period from the date of transfer to the date of return of this leased asset.

Article 278. Features of the application of deductions for fixed assets by taxpayers who applied special tax regimes

1. Unless otherwise established by this article, when a taxpayer applying a special tax regime based on a simplified declaration or a special tax regime for peasant or farm enterprises switches to the generally established taxation procedure, the initial cost of fixed assets is the cost of their acquisition, reduced by the estimated amount of depreciation.

Unless otherwise established by this article, the acquisition cost is the totality of costs for the acquisition, production, construction, installation, installation, reconstruction and modernization made before the start of operation of the asset, except for the costs (expenses) specified in subparagraphs 2), 13) and 16) Article 286 and Article 287 of this Code.

If an asset was previously received free of charge, for the purposes of this article, the cost of acquiring such an asset is its value included in the taxable object in accordance with clause 2 of Article 724 of this Code in the form of property received free of charge.

For assets received in the form of charitable donation, inheritance, except for the case provided for in part two of this paragraph, the acquisition cost of the asset is the market value of the asset on the date of emergence of ownership of this asset, determined in the assessment report carried out under an agreement between the appraiser and the taxpayer in accordance with the legislation of the Republic of Kazakhstan on appraisal activities.

The estimated depreciation amount is determined as the product of the following values:

the cost of acquiring the asset determined in accordance with this paragraph;

the maximum monthly depreciation rate provided for in clause 3 of this article;

the number of months that have passed since the date the asset was first put into operation by such taxpayer.

2. Unless otherwise established by this article, expenses for the reconstruction and modernization of a fixed asset made after the start of its operation are recognized as a separate fixed asset with an initial cost equal to the amount of such expenses, except for the costs (expenses) specified in subparagraphs 2), 13) and 16) Article 286 and Article 287 of this Code, reduced by the estimated amount of depreciation.

The estimated depreciation amount is determined as the product of the following values:

the amount of expenses for reconstruction and modernization determined in accordance with this paragraph;

the maximum monthly depreciation rate provided for in clause 3 of this article;

the number of months that have passed since the completion of reconstruction and modernization.

For the purposes of this paragraph, paragraph 3 of Article 390 and paragraph 6 of Article 591 of this Code, reconstruction and modernization are recognized reconstruction and modernization, the results of which are simultaneously:

change, including updating, of the design of a fixed asset;

increasing the service life of a fixed asset by more than three years;

improvement of the technical characteristics of a fixed asset compared to its technical characteristics at the beginning of the calendar month in which this fixed asset was temporarily taken out of service for reconstruction and modernization.

3. Depending on the group to which a fixed asset is subject to inclusion in accordance with clause 1 of Article 276 of this Code, the following monthly depreciation rates apply:

No.

Group number

Name of fixed assets

Monthly depreciation rate, %

I

Buildings, structures, with the exception of oil and gas wells, as well as transmission devices

0.83

II

Machinery and equipment, with the exception of oil and gas production machinery and equipment, as well as computers and information processing equipment

2.08

III

Computers, software and information processing equipment

3.33

IV

Fixed assets not included in other groups, including oil and gas wells, transmission devices, oil and gas production machinery and equipment

1.25

For the purpose of applying clause 2 of this article, a fixed asset created as a result of reconstruction and modernization is included in the group into which a fixed asset that has undergone reconstruction and modernization is subject to inclusion.

4. The initial cost of fixed assets is determined in accordance with this paragraph, subject to the simultaneous fulfillment of the following conditions:

a taxpayer applying a special tax regime based on a simplified declaration or a special tax regime for peasant or farm enterprises switches to the generally established taxation procedure;

the taxpayer applied a special tax regime based on a simplified declaration or a special tax regime for peasant or farm enterprises for less than 12 calendar months;

the taxpayer, before switching to a special tax regime based on a simplified declaration or a special tax regime for peasant or farm enterprises, applied the generally established taxation procedure.

The initial cost of fixed assets is determined based on the size of the cost balance of an object of group I and (or) the cost balance of the group (for groups II, III or IV) on the day preceding the day the special tax regime begins to be applied on the basis of a simplified declaration or a special tax regime for peasant or farm enterprises, and deductions for fixed assets determined in accordance with articles 275 – 277 and 279 – 282 of this Code, during the period of application of a special tax regime based on a simplified declaration or a special tax regime for peasant or farm enterprises.

Article 279. Disposal of fixed assets

1. Unless otherwise established by clause 2 of this article, disposal of fixed assets are:

1. termination of recognition of these assets in accounting as fixed assets, investments in real estate, intangible and biological assets, except for cases of termination of recognition as a result of full depreciation and (or) depreciation, transfer under a property lease (lease) agreement;

2. transfer of these assets under a leasing agreement;

3. transfer of these assets to assets intended for sale, inventories;

4. for the lessor - termination of the property lease (lease) agreement, under which:

during the period of its validity, the property transferred to the lessee was a fixed asset of the lessor; And

after termination of the contract, an asset that is not classified as a fixed asset is recognized in the lessor’s accounting.

2. The following are not disposals of fixed assets:

1. termination of recognition in accounting of an uninsured asset included in groups II, III, IV of fixed assets due to its loss or damage;

2. temporary cessation of use in activities aimed at generating income of fixed assets of group I used in seasonal production;

3. temporary cessation of use in activities aimed at generating income of fixed assets of group I in the case where the tax periods for the temporary withdrawal of the asset from operation and its commissioning after the temporary cessation of use coincide;

4. temporary cessation of use in activities aimed at generating income of fixed assets of groups II, III and IV.

For the purposes of this paragraph:

temporary termination of the use of fixed assets includes the temporary withdrawal of fixed assets from operation without ceasing to recognize such assets in accounting as fixed assets, investments in real estate, intangible and biological assets;

Group I fixed assets used in seasonal production are Group I fixed assets that simultaneously meet the following conditions:

cannot be used at the end of the reporting period due to the requirements specified in the technical documentation for operation in certain temperature conditions;

participate in the production process due to climatic, natural or technological conditions during a certain period of the calendar year, but not less than three months;

in the reporting tax period were used in activities aimed at generating income.

3. Recognition of the disposal of fixed assets for tax purposes means the exclusion of retired assets from the composition of fixed assets.

The exclusion of retired assets from the composition of fixed assets is carried out by reducing the corresponding cost balance of objects of group I and (or) groups at the beginning of the tax period by the cost of disposal of fixed assets.

4. Unless otherwise established by this article, the cost of disposal of fixed assets is their book value as of the date of disposal, determined in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

5. The cost of disposal of fixed assets upon their sale, except for transfer under a leasing agreement, is:

1. the cost of sales of fixed assets, with the exception of value added tax, - if the sale and purchase agreement, including the purchase and sale agreement of an enterprise as a property complex, determines the sale price in the context of fixed asset objects;

2. the book value of sold fixed assets as of the date of sale, determined in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting - if the sale and purchase agreement, including the sale and purchase agreement of an enterprise as a property complex, does not define the sales value in terms of fixed assets.

6. The cost of disposal of fixed assets when they are transferred under a leasing agreement is the cost at which the leased asset is transferred in accordance with such an agreement.

7. The cost of disposal of fixed assets upon their gratuitous transfer is the value of the transferred assets indicated in the act of their acceptance and transfer, but not less than their book value according to accounting data on the date of transfer.

8. The cost of disposal of fixed assets upon their transfer as a contribution to the authorized capital is the cost determined in accordance with the civil legislation of the Republic of Kazakhstan.

9. The cost of disposal of fixed assets from the reorganized legal entity during reorganization through merger, acquisition or spin-off is:

the book value of the transferred assets of the reorganized legal entity, specified in the transfer act; or

the value of the transferred fixed assets according to the tax accounting data of the reorganized legal entity, reflected in the transfer act. To do this, taxpayers have the right to reflect in the transfer act the following value of the transferred fixed assets:

1. for fixed assets of group I - the residual value of the object of group I at the end of the tax period;

2. for fixed assets of groups II, III, IV, subject to the transfer of all fixed assets of the group - the value of the corresponding value balance of the group at the end of the tax period.

10. The cost of disposal of fixed assets from the reorganized legal entity during reorganization through division is the book value of the transferred assets indicated in the separation balance sheet.

11. The cost of disposal of fixed assets upon withdrawal of property by the founder or participant is the value determined by agreement of the founders and participants.

12. The cost of disposal of fixed assets in the event of their loss or damage, in connection with which the recognition of the asset in accounting is ceased, are:

1. cost equal to the amount of insurance payments to the policyholder, insured, beneficiary in accordance with the insurance (reinsurance) agreement - if there is insurance;

2. the residual value of objects of group I at the end of the tax period - in the absence of insurance.

13. For the lessee, the disposal cost of a fixed asset that is the subject of a lease when it is returned to the lessor is the positive difference between the initial cost at which this asset was included in the fixed assets and the cost of the leased asset included in the amount of lease payments for the period from the date of receipt to the date of return of the leased asset.

14. The cost of disposal of fixed assets when they are transferred to trust management under a property trust management agreement is:

1. for group I – the residual value of fixed assets at the end of the tax period;

2. for groups II, III and IV – the book value as of the date of transfer, determined in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

15. The cost of disposal of fixed assets from the trustee upon termination of trust management obligations is:

1. for group I – the residual value of fixed assets at the end of the tax period;

2. for groups II, III and IV:

when transferring all assets of the group - the value of the group’s balance sheet at the end of the tax period;

in other cases - the initial cost of the transferred assets, at which they were included in fixed assets, reduced by the amount of depreciation charges. In this case, depreciation charges are calculated for each tax period of trust management preceding the reporting tax period, based on the maximum depreciation rate provided for by this Code for the corresponding group of fixed assets, applied to the original cost, reduced by the amount of depreciation charges for previous periods.

16. The cost of disposal of fixed assets upon their transfer to the grantor in the event of termination of the concession agreement is:

1. for group I – the residual value of the object of group I at the end of the tax period;

2. for groups II, III and IV:

when transferring all assets – the value of the group’s balance sheet at the end of the tax period;

in other cases - the initial cost of the transferred assets, at which they were included in fixed assets, reduced by the amount of depreciation charges. In this case, depreciation charges are calculated for each tax period preceding the reporting tax period, based on:

depreciation rates established in the concessionaire's tax register for accounting for fixed assets, for tax periods during which the concession facilities were operated, if such depreciation rates were established. The depreciation rates established by the concessionaire must not exceed the maximum depreciation rates provided for by this Code for the corresponding group of fixed assets;

the maximum depreciation rate provided for by this Code for the corresponding group of fixed assets - in the absence of depreciation rates established by the concessionaire.

17. For the lessor, the cost of disposal of a fixed asset upon termination of a property lease (lease) agreement, under which during the period of its validity the transferred property was a fixed asset of the lessor, and after termination of the agreement, an asset not related to fixed assets is recognized in the accounting records of the lessor, is the book value of the asset recognized in the accounting records as of the date of termination of such agreement, determined in accordance with international financial reporting standards and (or) requirements legislation of the Republic of Kazakhstan on accounting and financial reporting.

18. The cost of disposal of a fixed asset of group I upon temporary cessation of its use in activities aimed at generating income, except for the cases provided for in clause 2 of this article, is its residual value at the end of the tax period.

19. The cost of disposal of a fixed asset from a subsoil user under a contract for exploration and production or production of hydrocarbons for complex projects (except for onshore gas projects) is its book value as of the date of disposal, determined in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, taking into account the previously applied conditional coefficient established by clause 5 Article 305 of this Code.

Article 280. Calculation of depreciation charges

1. Depreciation charges on fixed assets calculated in accordance with this article are subject to deduction.

2. Unless otherwise established by this article, depreciation charges are calculated for each object of group I and (or) in general for each group (for groups II, III and IV) by applying the depreciation rates established by the taxpayer in the tax register for accounting for fixed assets to the cost balance of the object of group I and group (for groups II, III and IV) at the end of the tax period.

Such depreciation rates established by the taxpayer must not exceed the following maximum depreciation rates:

No.

Group number

Name of fixed assets

Maximum depreciation rate (%)

1

2

3

4

I

Buildings, structures, with the exception of oil and gas wells, as well as transmission devices

10

II

Machinery and equipment, with the exception of oil and gas production machinery and equipment, as well as computers and information processing equipment

25

III

Computers, software and information processing equipment

40

IV

Fixed assets not included in other groups, including oil and gas wells, transmission devices, oil and gas production machinery and equipment

15

3. Depreciation charges are adjusted for the period of activity of:

1. a legal entity being liquidated in the tax period for which liquidation tax reporting is prepared;

2. legal entities during reorganization through merger, accession, division and separation in the tax period in which the disposal and receipt of fixed assets in connection with the reorganization is carried out;

3. a legal entity upon transition from the application of a special tax regime to the calculation of corporate income tax in accordance with this section in the tax period in which such a transition was made.

4. For fixed assets put into operation for the first time in the territory of the Republic of Kazakhstan, the subsoil user has the right, in the first tax period of operation, to calculate depreciation charges at double depreciation rates, provided that these fixed assets are used in order to obtain a total annual income of at least three years. These fixed assets in the first tax period of operation are accounted for separately from the cost balance of the group. In the subsequent tax period, these fixed assets are subject to inclusion in the cost balance of the corresponding group.

In the event of disposal of a fixed asset that was first put into operation, for which depreciation charges were calculated in accordance with this paragraph, before the expiration of a three-year period, the amount of excess of the deduction made on the specified fixed asset over the amount of depreciation charges determined according to the maximum depreciation rates provided for by this article is subject to inclusion in the total annual income of the tax period in which the double rate was applied. depreciation.

The provisions of this paragraph apply only to fixed assets that simultaneously meet the following conditions:

1. are assets that, due to the specifics of their use, have a direct cause-and-effect relationship with the implementation of activities under the contract (contracts) for subsoil use;

2. in tax accounting, subsequent expenses incurred by the subsoil user on these assets are not subject to distribution between activities under the subsoil use contract (contracts) and non-contractual activities.

For the purposes of this paragraph, a subsoil use contract is not recognized as a contract for the extraction of groundwater, provided that the subsoil user extracting groundwater is a subsoil user solely due to the possession of such a right to extract groundwater and uses the extracted groundwater for the production of soft drinks, as well as a contract for exploration and production or production of hydrocarbons for complex projects (with the exception of onshore gas projects).

5. Taking into account the specifics provided for in clause 4 of Article 756 of this Code, depreciation charges for each object of group I or groups (for groups II, III and IV) are determined by the subsoil user under a contract for exploration and production or production of hydrocarbons for complex projects (except for onshore gas projects) by applying the depreciation rates specified in the tax register for accounting for fixed assets, which should not exceed the maximum rates established by this paragraph, to the cost balance of the object of group I or the cost balance of the group (for groups II, III and IV) at the end of the tax period:

No.

Group number

Name of fixed assets

Maximum depreciation rate (%)

1

2

3

4

I

Buildings, structures, with the exception of oil and gas wells and transmission devices

15

II

Machinery and equipment, with the exception of oil and gas production machinery and equipment, as well as computers and information processing equipment

37.5

III

Computers, software and information processing equipment

60

IV

Fixed assets not included in other groups, including oil and gas wells, transmission devices, oil and gas production machinery and equipment

22.5

Article 281. Deduction of subsequent expenses on fixed assets

1. Subsequent expenses on fixed assets are recognized as subsequent expenses, with the exception of the expenses specified in clause 2 of this article, incurred in relation to:

fixed assets after recognition for tax purposes of their receipt;

an asset for which disposal was reflected in tax accounting in accordance with clause 18 of Article 279 of this Code, during the period of temporary cessation of its use.

2. Subsequent expenses on fixed assets do not include expenses of subsoil users made at the expense of the liquidation fund, contributions to which are deducted in accordance with Article 301 of this Code.

3. The taxpayer has the right to choose to attribute the amount of subsequent expenses on fixed assets in the tax period in which they were incurred to:

1. deductions;

2. an increase in the cost balance of an object of group I or the cost balance of a group (for groups II, III and IV), corresponding to the type of asset in respect of which such subsequent expenses were made;

3. formation of a cost balance of an object of group I or a cost balance of a group (for groups II, III and IV), corresponding to the type of asset in respect of which such subsequent expenses were made - in the absence of a cost balance of an object of group I or group (for groups II, III and IV) corresponding to the type of asset.

Article 282. Other deductions for fixed assets

1. Upon disposal, with the exception of gratuitous transfer, of an object of group I, the amount in the amount of the cost balance of such an object at the end of the tax period is recognized as the result of the disposal of a fixed asset of group I and is taken into account in the manner established by clauses 2 and 6 Article 340 of this Code.

In this case, in tax accounting, the value balance of a group I object at the end of the tax period is adjusted to zero. In this case, the adjustment amount is not deductible.

2. Upon disposal, with the exception of gratuitous transfer, of all fixed assets of a group (for groups II, III and IV), the cost balance of the corresponding group (for groups II, III and IV) at the end of the tax period is subject to deduction, unless otherwise provided by this article.

3. When transferring free of charge an object of group I or all fixed assets of the group (for groups II, III and IV), the cost balance of the corresponding group at the end of the tax period is adjusted to zero. In this case, the adjustment amount is not deductible.

4. The taxpayer has the right to deduct the value of the value balance of an object of group I or the value balance of a group (for groups II, III and IV) at the end of the tax period, which is an amount less than 300 times the monthly calculation index effective on the last day of the tax period.

5. A subsoil user extracting solid minerals has the right to deduct the value of the value balance of an object of group I or the value balance of a group (for groups II, III and IV) at the end of the tax period. The deduction is made in the tax period in which work to eliminate the consequences of the development of all fields under the production contract has been completed.

If there is no total annual income or there is a loss under the specified production contract, the deduction is made under another production contract of such a subsoil user.

In this case, the amount of the deduction should not exceed 150,000 times the monthly calculation index effective on the last day of the tax period.

Paragraph 4. Investment tax preferences

Article 283. Investment tax preferences

1. Legal entities of the Republic of Kazakhstan have the right to apply investment tax preferences, with the exception of legal entities that meet one or more of the following conditions:

1. the taxpayer is a participant in the Astana Hub;

2. the taxpayer is a participant in the AIFC;

3. the taxpayer produces and (or) sells all types of alcohol, alcoholic products, tobacco products;

4. the taxpayer applies the special tax regime provided for by section 16 of this Code.

2. Investment tax preferences (hereinafter in this paragraph - preferences) are applied at the choice of the taxpayer and consist of deducting costs included in the initial cost of the object of preferences in accordance with this paragraph.

3. Objects of preferences include the following assets in accordance with the classifier of fixed assets:

buildings;

structures;

cars;

equipment;

software.

Such assets must simultaneously meet the following conditions during the control period:

1. are assets:

which are recognized in accounting as fixed assets, investments in real estate or intangible assets in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

and/or

which are transferred by the lessor under a property lease (lease) agreement and are not taken into account in accounting after the transfer under such an agreement as fixed assets, investments in real estate, intangible assets, except for property transferred under a leasing agreement;

or

received by the concessionaire for possession and use from the grantor under the concession agreement;

2. are located on the territory of the Republic of Kazakhstan. This condition does not apply to intangible assets, machinery and equipment;

3. are used by the taxpayer who applied the preferences in activities aimed at generating income, including by transferring assets under a property lease (lease) agreement, except for assets transferred under a leasing agreement;

4. in tax accounting, depreciation charges and subsequent expenses for these assets are not direct, indirect or general expenses associated with the implementation of activities under a contract (contracts) for subsoil use, except for a contract for the extraction of groundwater from a person who is a subsoil user solely due to the possession of the right to extract groundwater;

5. are not assets intended for use (used) within the framework of those concluded in accordance with the legislation of the Republic of Kazakhstan in the field of entrepreneurship:

priority investment project under an investment contract,

investment agreements;

6. are not assets intended for use (used) within the framework of priority activities carried out by participants in special economic zones.

4. Unless otherwise established by this paragraph, the initial cost of the object of preferences for the purposes of this paragraph is determined as the amount of costs incurred by the taxpayer on the day of its recognition. Such costs include the costs of purchasing an object, its production, construction, installation and installation, as well as other costs that increase its cost in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, except for:

costs (expenses) specified in subparagraphs 2), 13) and 16) Article 286 and Article 287 of this Code;

depreciation charges;

costs (expenses) arising in accounting and not considered as an expense for tax purposes in accordance with clause 6 of Article 257 of this Code.

The initial cost of preference objects received by the concessionaire from the grantor for possession and use under the concession agreement is determined in accordance with clause 13 of Article 277 of this Code.

5. The day of recognition of the object of preferences is one of the following dates:

the date of recognition of the asset in accounting as a fixed asset, investment in real estate or an intangible asset in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

the date the concessionaire receives the asset into possession and use from the grantor under the concession agreement.

6. For the purposes of applying preferences, the control period is a period of at least three tax periods following the tax period on which the day of recognition of the object of preferences falls.

Article 284. Application of preferences

1. Application of preferences is carried out using one of the following methods:

1. the deduction method after recognition of the object;

2. the method of deduction before recognition of the object.

The choice of method is carried out in the tax register for investment tax preferences for each object of preferences.

2. The application of the deduction method after recognition of an object consists in deducting the initial cost of objects of preferences in the tax period in which the day of recognition of the object falls.

3. The application of the deduction method before recognition of an object consists in deducting costs included in the initial cost of the object in the tax period in which such costs were actually incurred.

4. During the control period, the taxpayer accounts for objects of preferences separately from fixed assets.

Objects of preferences are taken into account in the context of each object for which a preference is applied.

5. An object of preferences for which preferences have not been cancelled, in the tax period following the control period, in compliance with the provisions of clause 1 of Article 275 of this Code is included in the cost balance of a group of fixed assets corresponding to the type of such asset in the manner prescribed by articles 276 and 277 of this Code.

Article 285. Cancellation of preferences

1. Preferences are canceled from the date of commencement of their application, and the taxpayer is obliged to reduce deductions by the amount of preferences for each tax period in which they were applied, if any of the following cases occurred during the control period:

1. the taxpayer committed a violation of the provisions of Article 283 of this Code;

2. a case has arisen when the taxpayer who applied the preferences meets any of the conditions of paragraph 1 of Article 283 of this Code;

3. the taxpayer that applied the preferences was reorganized by merger, accession, division or spin-off.

2. Assets for which preferences have been canceled are recognized as fixed assets from the date of their recognition in accounting in accordance with the provisions of clause 1 of Article 275 of this Code and are included in the cost balance sheet of the group corresponding to the type of such asset in the manner prescribed by articles 276 and 277 of this Code.

Paragraph 5. Costs not subject to deduction

Article 286. Costs not subject to deduction

The following are not subject to deduction:

1. costs not related to activities aimed at generating income;

2. expenses for operations performed without the actual performance of work, provision of services, or shipment of goods;

3. penalties (fines, penalties) subject to payment (contributed) to the budget, with the exception of penalties (fines, penalties) subject to payment (contribution) to the budget under public procurement contracts;

4. the amount of excess of expenses for which this Code establishes norms for deductions over the maximum deduction amount calculated using the specified norms;

5. the amount of taxes and payments to the budget, calculated (accrued) and paid in excess of the amounts established by the legislation of the Republic of Kazakhstan or another state (for taxes and payments paid to the budget of another state);

6. the value of property transferred by the taxpayer free of charge, unless otherwise provided by this Code. The cost of work performed free of charge, services provided is determined in the amount of expenses incurred in connection with such performance of work, provision of services;

7. the excess of the amount of value added tax taken as a credit over the amount of accrued value added tax for the tax period that arose for the taxpayer applying Article 490 of this Code;

8. contributions to reserve funds, with the exception of deductions provided for in Articles 268, 301 and 323 of this Code;

9. the book value of inventories transferred under a purchase and sale agreement of an enterprise as a property complex;

10. taxpayer expenses included in accordance with paragraph 4 of Chapter 25 of this Code in the initial cost of assets not subject to depreciation;

11. the book value of assets transferred for temporary possession and use under a property lease (lease) agreement, except for a leasing agreement;

12. expenses of a non-profit organization made from the income specified in clause 1 of Article 329 of this Code;

13. expenses of an individual entrepreneur registered as a payer of value added tax, or a legal entity in favor of another individual entrepreneur registered as a payer of value added tax, or a legal entity under a civil transaction, payment for which is made in cash, taking into account value added tax, regardless of the frequency of payment, in an amount exceeding 1000 times the monthly settlement amount indicator valid on the date of payment;

14. expenses of the taxpayer aimed at generating income from the transportation of goods and (or) provision of services under bareboat charter, time charter agreements on a sea vessel registered in the international ship register of the Republic of Kazakhstan when applying subparagraph 14) paragraph 2 of Article 337 of this Code;

Note FROM! Subclause 15) is valid until 01/01/2028 in accordance with clause 2) clause 2 of Article 848 of this Code.

15. expenses of the copyright holder of a film recognized as a national film in accordance with the legislation of the Republic of Kazakhstan on cinematography from the rental and screening of such a national film in cinema halls on the territory of the Republic of Kazakhstan in the presence of an exclusive right in accordance with the Law of the Republic of Kazakhstan “On Copyright and Related Rights” when applying subparagraph 15) paragraph 2 of Article 337 of this Code;

16. expenses of the taxpayer for the purchase of goods, works, services from persons applying a special tax regime on the basis of a simplified declaration as of the date of receipt of such goods, works, services.

The date of receipt of goods is the date of actual transfer of goods to the buyer on the basis of supporting documents.

The date of receipt of work, services is recognized as the date of signing the certificate of work performed, services rendered or other document confirming the fact of completion of work, provision of services;

Note FROM! Subclause 17) is valid until 01/01/2029 in accordance with clause 3) clause 2 of Article 848 of this Code.

17. expenses incurred at the expense of subsidies allocated from the reserve of the Government of the Republic of Kazakhstan and local executive bodies, grants or other gratuitous assistance for energy producing organizations, one hundred percent of the shares (stakes in the authorized capital) of which belong to the state, are in communal ownership and simultaneously carry out activities for the production of electrical energy, water (distillate) and thermal energy.

Article 287. Costs (expenses) subject to exclusion from costs (expenses) taken into account for tax purposes

Costs (expenses) of a taxpayer taken into account for tax purposes in tax periods preceding the reporting period are subject to exclusion in the following cases:

1. for transactions carried out without the actual performance of work, provision of services, shipment of goods with a taxpayer, the director and (or) founder (participant) of which is not involved in the registration (re-registration) and (or) implementation of financial and economic activities of such a legal entity, established by a judicial act that has entered into legal force, with the exception of transactions for which the court has established the actual receipt of goods, work, services from such a taxpayer;

2. for transactions with a taxpayer recognized as inactive in the manner prescribed by paragraph 6 of Chapter 7 of this Code, from the date of the decision to recognize him as inactive;

3. for the amount indicated in the invoice and (or) other document, the extract of which is recognized as a valid judicial act or a decision of a criminal investigation body to terminate the pre-trial investigation on non-rehabilitative grounds, committed by a private business entity without actually performing work, providing services, or shipping goods;

4. expenses for a transaction declared invalid on the basis of a judicial act that has entered into legal force.

Paragraph 6. Adjustment of deductions

Article 288. Adjustment of deductions

1. An adjustment of deductions is an increase or decrease in the amount of deductions of the reporting tax period within the amount of a previously recognized deduction in the cases established by this article.

2. Deductions are subject to adjustment in the following cases:

1. full or partial return of goods;

2. changes in the terms of the transaction;

3. changes in price, compensation for purchased goods, works, services. The provision of this subparagraph also applies when changing the amount payable in national currency for goods purchased, work performed, services provided based on the terms of the contract;

4. price discounts, sales discounts.

3. Adjustment of deductions is made in the tax period in which the cases specified in clause 2 of this article occurred.

Chapter 27. FEATURES OF DETERMINING INCOME AND DEDUCTIONS ON DERIVATIVE FINANCIAL INSTRUMENTS

Article 289. General provisions

1. For tax purposes, derivative financial instruments are divided into derivative financial instruments used:

1. for hedging purposes;

2. for the purpose of delivery of the underlying asset;

3. for other purposes.

2. For each derivative financial instrument, income or loss is determined in accordance with Article 290, 291 and Article 342 of this Code.

3. In the case of using a derivative financial instrument for the purpose of hedging or delivery of the underlying asset, tax accounting of the derivative financial instrument is carried out in accordance with Articles 292 and 293 of this Code.

4. Income on derivative financial instruments is generated from income on derivative financial instruments used for purposes other than hedging or delivery of the underlying asset, and is determined in the following order:

the total amount of income on derivative financial instruments used for purposes other than hedging or delivery of the underlying asset, determined in accordance with Articles 290 and 291 of this Code,

minus

the total amount of losses on derivative financial instruments used for purposes other than hedging or delivery of the underlying asset for the reporting tax period

minus

losses on derivative financial instruments carried forward from previous tax periods.

Article 290. Income from a derivative financial instrument, with the exception of a derivative financial instrument with a long maturity

1. Income on a derivative financial instrument, with the exception of a derivative financial instrument, income on which is determined in accordance with Article 291 of this Code, is defined as the excess of receipts over expenses on a derivative financial instrument.

For tax accounting purposes, such income is recognized on the day of execution, early or other termination of the rights or obligations of the taxpayer under a derivative financial instrument, as well as on the day of a transaction with a derivative financial instrument, the claims for which fully or partially compensate for the obligations under a previously completed transaction with a derivative financial instrument.

2. Receipts on a derivative financial instrument are payments receivable (received) on this derivative financial instrument during interim settlements during the term of the transaction, as well as on the day of execution or early termination.

3. Expenses on a derivative financial instrument are payments payable (paid) on this derivative financial instrument during interim settlements during the term of the transaction, as well as on the day of execution or early termination.

Article 291. Income from a derivative financial instrument with a long maturity

1. Income from a swap, as well as other derivative financial instrument, the validity of which exceeds twelve months from the date of its conclusion and the execution of which provides for payments before the expiration of the term of the financial instrument, the amount of which depends on changes in price, exchange rate, interest rates, indices and other indicator established by such a derivative financial instrument, is defined as the excess of receipts over expenses, taking into account the provisions established by this article.

For tax accounting purposes, income on the derivative financial instrument specified in this paragraph is recognized in each tax period in which the excess specified in this paragraph arises.

2. Receipts from the derivative financial instrument specified in clause 1 of this article are payments receivable (received) on this derivative financial instrument during the reporting tax period.

3. Expenses on the derivative financial instrument specified in clause 1 of this article are payments payable (paid) during the reporting tax period on this derivative financial instrument.

Article 292. Features of tax accounting for hedging transactions

1. Hedging is transactions with derivative financial instruments performed with the aim of reducing possible losses as a result of an unfavorable change in the price, exchange rate, interest rate or other indicator of the hedged item and recognized as hedging instruments in the taxpayer’s accounting in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting. Hedged objects are assets and (or) liabilities, as well as cash flows associated with these assets and (or) liabilities or with expected transactions.

2. To confirm the validity of classifying transactions with derivative financial instruments as hedging transactions, the taxpayer draws up a calculation confirming that the performance of these transactions leads (can lead) to a reduction in the amount of possible losses (loss of profit) on transactions with the hedged object.

3. Income or loss on a derivative financial instrument for which the hedged object is a specific transaction is accounted for in accordance with the rules of this Code established for the hedged object on the day the result of the hedged transaction is recognized in tax accounting.

4. Income or loss on a derivative financial instrument for which the hedged object is not a specific transaction is accordingly included in total annual income or deducted in the tax period in which such income or loss is recognized in accordance with Articles 290 and 291 of this Code.

Article 293. Features of tax accounting upon execution by delivery of the underlying asset

1. If a derivative financial instrument is used for the purpose of acquiring or selling an underlying asset, then expenses to be paid (incurred) and payments to be received (received) as a result of the acquisition or sale of the specified underlying asset do not relate to expenses and receipts on derivative financial instruments.

2. Receipts and expenses from the transactions specified in clause 1 of this article are taken into account for tax accounting purposes in accordance with the norms of this Code established for the underlying asset.

Chapter 28. FEATURES OF DETERMINING INCOME AND DEDUCTIONS UNDER LONG-TERM CONTRACTS

Article 294. General provisions

1. A long-term contract is a construction contract, the validity of which is more than 12 calendar months.

For the purposes of this paragraph, the expiration date of a long-term contract is the later of the following dates:

1. the date of signing the certificate of completion of work for the last stage or the entire scope of work under such a contract;

2. the date of signing the act of acceptance of the facility into operation.

2. Tax accounting is maintained for each long-term contract separately.

3. Income under a long-term contract for a taxpayer who is a contractor under such a contract is determined at his choice using the actual method or the completion method for each long-term contract separately.

The chosen method of determining income is indicated in the tax register, designed to reflect the methods applied for each long-term contract, and cannot be changed during the term of the long-term contract.

If there is no such tax register or information in it about the chosen method, the actual method is recognized as such.

4. The amount of expenses incurred under a long-term contract is subject to deductions in accordance with Chapter 26 taking into account the features established by Chapters 29, 30 and 31 of this section.

5. The amount of expenses under a long-term contract incurred after the date of completion of such contract is not taken into account for the purposes of this paragraph.

6. If the amounts of income and expenses change during the term of a long-term contract, such changes are taken into account for the purposes of this paragraph, starting from the tax period in which such changes occurred.

Article 295. Procedure for determining income under a long-term contract when applying the actual method

1. According to the actual method, income under a long-term contract for the reporting tax period is recognized as income to be received (received) for the reporting tax period, but not less than the amount of expenses charged as deductions for such a period under a long-term contract.

2. If during the term of a long-term contract, income under such a contract, determined in accordance with clause 1 of this article, exceeds the total amount of income under a long-term contract, determined for the entire period of its validity, income under a long-term contract is recognized as:

1. in the tax period in which such an excess occurred - income in the amount of the positive difference between the total amount of income under a long-term contract, determined for the entire period of its validity, and the amount of income under such a contract, included in the total annual income in the previous tax periods of the long-term contract;

2. in subsequent tax periods of the long-term contract – an amount equal to zero.

Article 296. Procedure for determining income under a long-term contract when applying the completion method

1. Income from a long-term contract for tax purposes when applying the completion method for the reporting tax period is determined in the following order:

the product of the total amount of income under a long-term contract to be received under this contract for the entire period of its validity, and the share of execution of such a contract at the end of the current tax period

minus

income from such a contract for tax purposes for previous tax periods.

2. Unless otherwise established by this article, the share of performance of a long-term contract is calculated according to the following formula:

A/(A+B), where:

A – the amount of expenses under a long-term contract, recognized as such in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, for the previous and reporting tax periods of the long-term contract;

B – the amount of expenses under a long-term contract that must be incurred in subsequent tax periods of the long-term contract to complete the work under such a contract.

The amount of expenses included in indicator B is determined on the basis of the types and volumes of work that must be performed in subsequent tax periods of the long-term contract in accordance with the design and estimate documentation (or other documents containing information about such types and volumes of work and agreed with the customer).

3. In the tax period in which the term of a long-term contract expires, the share of execution of such a contract is equal to one.

Chapter 29. FEATURES OF DETERMINING INCOME AND DEDUCTIONS BY SUBSOIL USERS

Paragraph 1. Income

Article 297. Income from adjustment of expenses for geological exploration and preparatory work for the extraction of mineral resources, as well as other expenses of subsoil users

If the amount of amounts adjusting, in accordance with Article 310 of this Code, the cost balance of the group for expenses before the start of production, exceeds the amount of the latter at the beginning of the tax period, taking into account expenses incurred in the tax period, the amount of the excess is subject to inclusion in the total annual income. The size of this group at the end of the tax period becomes zero.

Article 298. Income from the excess of the amount of contributions to the fund for liquidation of the consequences of field development over the amount of actual expenses for liquidation of the consequences of field development

If the actual expenses of the subsoil user for liquidation of the consequences of field development for the entire period of validity of the subsoil use contract, made at the expense of the fund for liquidation of the consequences of field development, formed for the entire period of validity of the subsoil use contract, are lower than the contributions made to the specified fund, then the difference must be included in the total annual income of the tax period in which the subsoil use contract is terminated.

In this case, the amount of such difference to be included in the total annual income is reduced by the amount of adjustment to the total annual income made by the subsoil user during the period of validity of the subsoil use contract in accordance with Article 301 of this Code in connection with the misuse of liquidation funds by the subsoil user fund.

Article 299. Features of determining the amount of total annual income and deductions for the purposes of corporate income tax when transferring hydrocarbons in the event of fulfillment of a tax obligation in kind

If the subsoil user fulfills the tax obligation to pay taxes in kind on the date of transfer of mineral resources to the recipient on behalf of the state:

1. the amount of the fulfilled tax obligation to pay taxes, fulfilled in kind, is subject to inclusion in the total annual income;

2. the cost of mineral resources transferred to pay taxes in kind is deductible;

3. the amount of the fulfilled tax obligation to pay taxes in kind is deducted in the manner prescribed by Article 272 of this Code.

Paragraph 2. Deductions

Article 300. Peculiarities of deducting value added tax

If the payer of corporate income tax is a subsoil user operating under a production sharing agreement (contract) as part of a simple partnership (consortium), and the fulfillment of tax obligations for the preparation and submission of tax forms for value added tax is assigned to the operator in accordance with clause 3 of the article 507 of this Code, then the deductions include the value added tax provided for in clause 3 of Article 259 of this Code, in the amount attributable to the share of the specified subsoil user according to the operator’s declaration for value added tax.

The provisions of this article do not apply to value added tax on goods, works, services, the cost of which is subject to deductions in accordance with Article 314 of this Code.

Article 301. Deductions for expenses for liquidation of consequences of field development and amounts of contributions to liquidation funds

1. A subsoil user operating on the basis of a subsoil use contract concluded in the manner determined by the legislation of the Republic of Kazakhstan shall deduct from the total annual income the amount of contributions to the liquidation fund. The specified deduction is made in the amount of deductions actually made by the subsoil user during the tax period to a special deposit account in any second-tier bank in the territory of the Republic of Kazakhstan.

The amount and procedure for contributions to the liquidation fund are established by the subsoil use contract or the field development project in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use.

If the authorized body in the field of hydrocarbons or in the field of solid minerals establishes the fact of misuse by a subsoil user of the funds of the liquidation fund, the amount of funds of misuse is subject to inclusion in the total annual income of the subsoil user of the tax period in which it was committed, with the exception of the identified fact of misuse in a tax period exceeding the statute of limitations, for which the amount of funds of misuse is subject to inclusion in the total annual income of the subsoil user tax period for which the statute of limitations expires in the subsequent tax period after the current tax period.

If a subsoil user receives, in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, liquidation fund funds from another subsoil user when transferring a subsoil use contract, such funds from the subsoil user who received them:

1. are not included in the total annual income, subject to their placement in a special deposit account in any second-tier bank in the territory of the Republic of Kazakhstan for the formation of a liquidation fund in the year of their receipt or within thirty calendar days from the date of their receipt;

2. are not subject to deductions.

2. Expenses of the subsoil user actually incurred during the tax period to eliminate the consequences of field development are deducted in the tax period in which they were incurred, with the exception of expenses incurred from the liquidation fund placed in a special deposit account.

Article 302. Deduction of subsoil user expenses in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use

1. The subsoil user has the right to deduct contractual activities for the costs of financing (transferring money) scientific research in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use:

1. organizations operating in the field of science, accredited by the authorized body in the field of science, as well as autonomous educational organizations;

2. an autonomous cluster fund to finance projects of Astana Hub participants.

2. The deduction of expenses specified in clause 1 of this article should not exceed the amount of the positive difference determined in the following order:

an amount equal to 1 percent of the total annual income from contract activities based on the results of the tax period preceding the reporting tax period,

minus

expenses attributed to deductions in accordance with Article 269 of this Code in the reporting tax period.

Paragraph 3. Deduction of expenses for geological study, exploration and preparatory work for the extraction of natural resources

Article 303. Procedure for applying the provisions of this paragraph

1. Unless otherwise provided by clause 3 of this article, the provisions of this paragraph establish certain issues of the procedure for tax accounting of expenses before the start of production specified in subclause 5) paragraph 1 of Article 304 of this Code, and the determination by the subsoil user of the amount of deduction of such expenses.

2. The provisions of this paragraph apply to the activities of the subsoil user carried out under the following subsoil use contracts for:

1. reconnaissance;

2. state geological study of subsoil;

3. geological study of the subsoil;

4. combined exploration and production;

5. production, which includes preparatory work for production;

6. construction and (or) operation of underground structures related to exploration and (or) production.

3. The provisions of this paragraph do not apply to the activities of the subsoil user carried out under the following subsoil use contracts:

1). subparagraph contracts are part of the activities under contracts (licenses) for exploration and (or) production of hydrocarbons or solid minerals;

2. for the construction and (or) operation of underground structures not related to exploration and (or) production;

3. specified in clause 1 of Article 755 of this Code.

Article 304. Basic concepts defined for use in this paragraph

1. The following basic concepts are used in this paragraph:

1. group of transferable assets - a group of depreciable assets formed by the subsoil user in a contract with expenses before the start of production to account for expenses (part of the expenses) before the start of production in the manner and on the terms established by Article 312 of this Code;

2. approved reserves – reserves, approval (acceptance) of which was made in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use in the following order:

for hydrocarbons - approval of reserves by the authorized body for the study of subsoil with a positive conclusion of the state examination of subsoil in relation to the report on the calculation of geological reserves, which establishes the volume of approved reserves (balance reserves). At the same time, the conclusion of the state subsoil examination in relation to the report on the operational calculation of geological reserves of hydrocarbons, which establishes the volume of pre-estimated reserves, is not an approval of hydrocarbon reserves;

for solid minerals:

approval of reserves according to the classification of the authorized body for the study of subsoil with a positive conclusion of the state examination of subsoil in relation to the report on the calculation of geological reserves, which establishes the volume of approved reserves (balance reserves);

acceptance by the authorized body for subsoil study of a report on the assessment of resources and (or) reserves of solid minerals, prepared by a competent person in accordance with the Kazakhstan Code of Public Reporting on the Results of Geological Exploration, Mineral Resources and Mineral Reserves (hereinafter referred to as the KAZRC Code);

3. another contract for subsoil use - a contract for production or for combined exploration and production, other than:

contract with pre-production costs, from which the group's cost balance for pre-production costs is transferred;

continuing subsoil use contract;

4. continuing subsoil use contract - a subsoil use contract concluded based on the results of activities in the contract territory (subsoil area) of the contract with expenses before the start of production.

A continuing subsoil use contract includes a contract for:

production, including those concluded as a result of the allocation of a subsoil plot and the conclusion of a separate production contract for such a plot;

exploration concluded as a result of activities in the contract territory (subsoil area) of a contract with expenses before the start of production, including in connection with the transformation of the subsoil area;

combined exploration and production;

5. expenses before the start of production - expenses of the subsoil user under a contract with expenses before the start of production, incurred before the start date of production after discovery, including:

expenses for geological study, exploration (except for operational exploration), including assessment;

expenses for preparatory work for mining;

expenses for field development;

general administrative expenses;

the amount of the paid signing bonus;

the amount of the commercial discovery bonus paid;

expenses (expenses) for the acquisition and (or) creation of fixed assets and intangible assets, with the exception of the assets specified in subparagraphs 2) – 6) paragraph 2 of Article 275 of this Code. Such expenses (expenses) include expenses (expenses) subject to inclusion in the initial cost of fixed assets and intangible assets in accordance with clause 3 of Article 277 of this Code, as well as subsequent expenses on such assets made in accordance with Article 273 of this Code;

the cost of the right (part of the right) to subsoil use and (or) the group for expenses before the start of production, formed earlier by another subsoil user, as well as fixed assets and intangible assets contributed by such another subsoil user before the start date of production after discovery into the authorized capital of the person for the further implementation of activities under the subsoil use contract;

expenses before the start of production of another subsoil user and (or) the cost of fixed assets and intangible assets of another subsoil user under a contract with expenses before the start of production, received as compensation, offsetting a counter-similar claim and (or) other grounds for terminating the obligation of one person to another in accordance with the civil legislation of the Republic of Kazakhstan;

expenses before the start of production incurred under a contract with expenses before the start of production by another subsoil user and included in the cost of intangible assets acquired from such a person in connection with the acquisition of the right to subsoil use or the conclusion of a contract for subsoil use (obtaining a license for the extraction of solid minerals);

other expenses.

For the purposes of this paragraph, expenses before the start of production also include subsequent expenses incurred after the date of start of production after discovery of fixed assets and intangible assets put into operation by the subsoil user before the date of start of production after discovery, subject to accounting accounting for the increase in the book value of such assets specified in paragraph 4 Article 273 of this Code;

6. group for expenses before the start of production - a group of depreciable assets, consisting of the expenses specified in subparagraph 5) of this article, formed by the subsoil user in the manner and on the conditions established by article 305 of this Code;

7. contract with expenses before the start of production - a contract for subsoil use, which is subject to the provisions of this paragraph and under which the subsoil user makes expenses before the start of production, specified in subparagraph 5) of this paragraph;

8. date of commencement of production after discovery - the calendar day on which, as part of the activities under the subsoil use contract:

for hydrocarbons, the following event will occur first:

reserves have been approved by the authorized body for the study of subsoil and hydrocarbons are being extracted; or

hydrocarbons were extracted after approval of hydrocarbon reserves by the authorized body for subsoil study or in the presence of approved reserves;

for solid minerals:

Mineral raw materials were extracted after completion of mining and preparatory work for extraction; or

a notification was sent to the authorized body indicating the month and year of the start of production.

The start date of production after discovery of solid minerals, established by this subclause, is determined at the choice of the subsoil user;

9. cost balance of the group - total amounts for the group for expenses before the start of production and for the group of transferred assets, determined at the beginning and end of the tax period.

2. The concepts defined in subparagraphs 2) and 5) paragraph 1 of this article are used in other articles of this Code in the meanings defined by this article.

Article 305. General provisions for deductions of expenses before the start of production

1. Pre-production costs incurred by the subsoil user under a contract with pre-production costs form a separate group for pre-production costs.

2. The amount of expenses before the start of production, when included in the group of expenses before the start of production, should not exceed the norm for attributing such expenses to deductions established by Article 258 – 272, 286 and 287 of this Code.

3. The expenses specified in clause 1 of this article are deducted from the total annual income for:

a contract with pre-mining costs under which mining occurs after discovery, or

non-contractual activities

in the manner and on the terms established by this paragraph, in the form of depreciation charges or in accordance with paragraph 3 of Article 310 of this Code.

4. The group for pre-production expenses, formed in accordance with clause 1 of this article, may be transferred in whole or in part for tax accounting purposes from the contract with pre-production expenses to:

a continuing contract for subsoil use - in the manner prescribed by Article 308 of this Code; or

another contract for subsoil use or non-contractual activity - in the manner prescribed by Article 311 or 312 of this Code.

5. Taking into account the specifics provided for in clause 4 of Article 756 of this Code, the amount of expenses before the start of production for inclusion in the group of expenses before the start of production, in relation to a contract for exploration and production or production of hydrocarbons for complex projects (except for onshore gas projects) is determined by applying the following to such expenses conditional coefficient:

1.5 – under a contract for exploration and production or production of hydrocarbons for complex onshore projects;

2.0 – under a contract for exploration and production or production of hydrocarbons for complex offshore projects.

6. Unless otherwise established by Article 309 of this Code, the subsoil user shall keep tax records of expenses arising after the start date of production after discovery under the contract with expenses before the start of production, in the manner established by Articles 257 – 282, 286 – 288 of this Code.

Article 306. Procedure for calculating depreciation charges

1. Depreciation charges for the group for expenses before the start of production are determined by applying the depreciation rates established by the subsoil user in the tax register for accounting for expenses before the start of production to the cost balance of the group for expenses before the start of production at the end of the tax period.

Such depreciation rates established by the subsoil user should not exceed the following maximum depreciation rates:

1. 37.5 percent - to determine the amount of depreciation charges for deduction from the total annual income under a contract for exploration and production or production of hydrocarbons for complex offshore projects for the period provided for in clause 4 of Article 756 of this Code;

2. 25 percent – ​​to determine the amount of depreciation charges to be deducted from the total annual income for:

other subsoil use contracts, including under contracts for exploration and production or production of hydrocarbons for complex offshore projects, after the expiration of the period provided for in subparagraph 1) of this paragraph;

non-contractual activities in the event of a transfer of the group’s cost balance for expenses before the start of production in accordance with clause 1 of Article 312 of this Code.

2. The calculation of depreciation charges for the purpose of determining the deduction for expenses before the start of production in accordance with this article begins:

1. under a contract with expenses before the start of production - starting from the tax period in which the date of start of production after discovery occurred;

2. under a continuing subsoil use contract or under another subsoil use contract - starting from the tax period in which the cost balance of the group for pre-production expenses or the cost balance of the group of transferred assets was transferred from the contract with pre-production expenses and:

increased the cost group before the start of production;

in the absence of a group for expenses before the start of production, forms such a group;

3. for non-contractual activities - starting from the tax period in which the group’s cost balance for pre-production costs was transferred from the contract with pre-production costs to tax accounting for non-contractual activities and:

increased the cost group before the start of production;

in the absence of a group for expenses before the start of production, forms such a group.

Article 307. Determination of group cost balances based on expenses before the start of production

1. The cost balance of the group in terms of expenses before the start of production at the beginning of the tax period is determined by the subsoil user as:

the group's cost balance for pre-production expenses at the end of the previous tax period

minus

the amount of depreciation charges calculated in the previous tax period.

2. The cost balance of the group for expenses before the start of production at the end of the tax period is determined by the subsoil user as:

cost balance of the group by expenses before the start of production at the beginning of the tax period

plus

the amount of expenses or expenses of the subsoil user incurred under the contract with pre-production expenses during the tax period before the date of commencement of production after discovery and subject to inclusion in the group for pre-production expenses,

plus

the amount of subsequent expenses incurred after the start date of production after discovery for fixed assets and intangible assets put into operation by the subsoil user before the start date of production after discovery, subject to accounting accounting for the increase in the book value of such assets specified in clause 4 of Article 273 of this Code,

plus

the amount of subsoil user expenses transferred to the group for expenses before the start of production from the cost balance of the group of transferred assets,

plus

the group's cost balance for pre-production costs or part thereof, transferred from the contract with pre-production costs in accordance with Article 308 or 312 of this Code,

plus

the size of the cost balances of groups of fixed assets and losses from business activities specified in Article 309 of this Code,

minus

adjustments in accordance with Article 310 of this Code,

minus

the amount of expenses transferred by the subsoil user from the cost balance of the group for expenses before the start of production to the cost balance of the group of transferred assets,

minus

the cost balance of the group for expenses before the start of production, transferred in whole or in part by the subsoil user to another subsoil use contract in accordance with Article 312 of this Code.

Article 308. Transfer of the group’s cost balance for expenses before the start of production to determine the deduction for expenses before the start of production under a continuing subsoil use contract

1. In the case of concluding a continuing contract for subsoil use, the cost balance of the group for expenses before the start of production, formed in accordance with clause 1 of Article 305 of this Code, is transferred to the continuing contract(s).

2. The transfer from the contract with expenses before the start of production of the cost balance of the group for expenses before the start of production is carried out at the choice of the subsoil user in full or in part at the same time:

1. by reducing the group’s cost balance for expenses before the start of production under the contract with expenses before the start of production; And

2. by:

increasing the group’s cost balance in terms of expenses prior to the start of production;

formation of such a group in the absence of a cost balance of the group for expenses before the start of production in tax accounting under a continuing subsoil use contract.

3. If a subsoil user concludes several continuing subsoil use contracts, the value of the group’s carryover cost balance for expenses before the start of production is distributed and transferred in the appropriate part to tax accounting for such continuing subsoil use contracts. Such distribution between continuing subsoil use contracts is made on the basis of the method of maintaining separate tax accounting adopted in the tax accounting policy for such a case, or in the absence of it in the tax accounting policy - according to the specific weight of the volumes of approved reserves for each continuing subsoil use contract in the total volume of approved reserves for all continuing subsoil use contracts, to the tax accounting of which these expenses are transferred.

4. The transfer of the group’s cost balance for pre-production costs in whole or in part from the contract with pre-production costs to the continuing subsoil use contract is carried out by the subsoil user in the tax period in which the continuing subsoil use contract is concluded.

5. The size of the transferred cost balance of the group for expenses before the start of production is determined as of the date of transfer in the manner established by Article 307 of this Code.

6. The transfer of the group's cost balance for expenses before the start of production for the purpose of deduction under the continuing contract (continuing contracts) for subsoil use is carried out by the subsoil user on the basis of the tax register of the subsoil user.

7. If, on the date of termination of the contract with expenses before the start of production, the subsoil user does not have a continuing contract for subsoil use and (or) the subsoil user does not discover the right to enter into a continuing contract for subsoil use for the use of the subsoil user, the subsoil user, for the purpose of deductions, carries out the transfer of expenses in the manner established by Article 312 of this Code.

Article 309. The procedure for transferring and deducting in a continuing subsoil use contract the cost balances of groups of fixed assets and losses from business activities formed under the contract with expenses before the start of production

Upon completion of subsoil use activities under a contract with pre-production costs, for which the production start date has arrived after discovery, the resulting cost balances of groups of fixed assets and losses from business activities are subject to:

1. inclusion in the cost balance of the group for expenses before the start of production;

2. transfer to the continuing contract(s) for subsoil use in the manner established by Article 308 of this Code;

3. deductions in such a continuing subsoil use contract in the manner established by Article 306 of this Code.

Article 310. Adjustments to the group’s cost balance for expenses before the start of production

1. The group’s cost balance for expenses before the start of production (except for accrued but unpaid remuneration for investment financing in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use) is reduced by the following amounts:

1. income related to the contract with pre-production costs received by the subsoil user before the start date of production after discovery, including income from the sale of minerals, as well as income from the disposal of assets included in the group for pre-production costs;

2. income received from the sale of the subsoil use right or part thereof under this contract with expenses before the start of production;

3. the value of assets included in the group for expenses before the start of production, when they are transferred as a contribution to the authorized capital of another legal entity. In this case, such value is determined on the basis of the value of the deposit specified in the constituent documents of the legal entity;

4. the cost of gratuitously transferred assets included in the group for expenses before the start of production, specified in the act of acceptance and transfer of said assets to another person, in an amount not less than the book value of such assets according to the accounting records of the subsoil user on the date of transfer.

2. For contracts for exploration and production or production of hydrocarbons for complex projects (except for onshore gas projects), the amount of expenses in the form of asset value provided for in subparagraphs 3) and 4) of paragraph 1 of this article are determined taking into account the previously applied conditional coefficient established by paragraph 5 of Article 305 of this Code.

3. In the event of completion of activities under a subsoil use contract, the subsoil user has the right to include as deductions in tax accounting under such a subsoil use contract the value of the group’s cost balance for expenses before the start of production, formed at the end of the last tax period in which the subsoil use contract was terminated, with the exception of the case of termination of the subsoil use contract in connection with the re-registration of the subsoil use right to a licensing regime subsoil use. The size of this group at the end of the tax period becomes zero.

Article 311. Deduction of the group for expenses before the start of production upon termination of the subsoil use contract

In the event of termination of the taxpayer’s activities under a subsoil use contract, the taxpayer has the right to deduct as deductions in tax accounting under such a subsoil use contract the amount of the group’s cost balance for expenses prior to the start of production, as of the end of the last tax period in which the subsoil use contract was completed.

Article 312. Transfer of the group’s cost balance for expenses before the start of production to determine the deduction for expenses before the start of production in the absence of a continuing subsoil use contract

1. If, on the date of termination of the contract with expenses before the start of production, the subsoil user does not have a continuing contract for subsoil use and (or) there is no discovery of minerals for the subsoil user to use the right to conclude a continuing contract for subsoil use, the subsoil user has the right to transfer the cost balance of the group for expenses before the start of production to tax accounting at the choice of the subsoil user for activities carried out under another contract for subsoil use, or according to non-contractual activities.

2. The transfer of the group’s cost balance for pre-production costs from the contract with pre-production costs to tax accounting under another subsoil use contract or for non-contractual activities is carried out simultaneously:

1. in tax accounting under a contract with expenses before the start of production - by reducing the cost balance of the group for expenses before the start of production under such a contract at the beginning of the tax period, taking into account:

expenses before the start of production;

expenses after termination of such a contract, which are the fulfillment of obligations under such a contract; And

adjustments to the group’s cost balance for expenses prior to the start of production;

2. in tax accounting under another subsoil use contract or for non-contractual activities - by:

increasing the group’s cost balance in terms of expenses prior to the start of production;

formation of such a group in the absence of a cost balance of the group in terms of expenses before the start of production.

3. In the case of transfer to more than one tax accounting under another subsoil use contract and (or) for non-contractual activities, the transferred cost balance of the group for expenses before the start of production is distributed and transferred between such tax accounting based on one of the distribution methods established for the distribution of total expenses clause 12 Article 757 of this Code and the subsoil user specified in the tax accounting policy.

4. The transfer established by this article is made on the basis of the tax register of the subsoil user.

Article 313. Peculiarities of deducting expenses before the start of production under other subsoil use contracts

1. For expenses that formed a group of expenses before the start of production, a subsoil user has the right to form a group of transferable assets for the purpose of transferring and deducting under another contract (contracts) for subsoil use of this subsoil user in any tax period.

2. The formation of a group of transferred assets is carried out by the subsoil user by reducing the value of the group for expenses before the start of production with a simultaneous increase by the amount of the decrease in the value of the group of transferred assets based on the tax register of the subsoil user.

When the cases established by clause 8 of this article occur, the part of the cost balance of the group of transferred assets that has not been transferred to another contract (contracts) for subsoil use is subject to inclusion in the cost balance of the group for expenses before the start of production.

3. The transfer of the cost balance of a group of transferred assets from a contract with pre-production costs to another subsoil use contract is carried out simultaneously:

1. in tax accounting under a contract with expenses before the start of production - by reducing the cost balance of the group of transferred assets under such a contract;

2. in tax accounting under another subsoil use contract - by:

increasing the group’s cost balance in terms of expenses prior to the start of production;

formation of such a group in the absence of a cost balance of the group in terms of expenses before the start of production.

4. The transfer established by this article is made on the basis of the tax register of the subsoil user.

The amount of the value balance of the group of transferred assets transferred to another contract (contracts) for subsoil use is determined as of the date of transfer, at the choice of the taxpayer, in whole or in part.

5. If a subsoil user has two or more other subsoil use contracts, the transferred cost balance of the group of transferred assets is distributed and transferred in the appropriate part to tax accounting for such other subsoil use contracts. The distribution of the cost balance of a group of transferred assets between other subsoil use contracts is carried out on the basis of the method of maintaining separate tax accounting adopted in the tax accounting policy for such a case, or in the absence of it in the tax accounting policy - according to the share of direct income attributable to each other subsoil use contract in the total amount of direct income received by the subsoil user under such contracts for the tax period.

6. Deductions in another contract(s) for subsoil use of the group’s cost balance for expenses before the start of production are carried out in the manner established by Article 306 of this Code.

7. The subsoil user is obliged to maintain separate tax accounting for the group of transferred assets and the group for expenses before the start of production.

8. The value of the cost balance of the group of transferred assets, which has not previously been transferred to another contract (contracts) for subsoil use, is subject to inclusion in the cost balance of the group for expenses before the start of production and deduction from the total annual income in the manner established by this paragraph for the group for expenses before the start of production:

in the tax period in which the period of production under a contract with expenses before the start of production began or in which a contract for production was concluded on the basis of the discovery and assessment of a deposit under a contract with expenses before the start of production;

at the date of termination of the contract with costs prior to the start of production.

Article 314. Deduction of expenses for unproductive wells

If a well is abandoned due to the fact that, in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, an industrial influx of hydrocarbons was not obtained during its testing (hereinafter for the purposes of this paragraph - an unproductive well), then the actual costs incurred for the construction and abandonment of such a well are deducted in the following order:

1. expenses for the construction and (or) liquidation of an unproductive well or part of such expenses incurred before the start date of production after discovery are subject to deduction in the manner established by Article 305 of this Code;

2. expenses for the construction and (or) abandonment of an unproductive well or part of such expenses incurred after the date of commencement of production after discovery are deducted in the tax period in which such a well is abandoned.

Article 315. Peculiarities of attributing expenses to non-contractual activities

The taxpayer's expenses for tax accounting for non-contractual activities include the following types of expenses related to the subsoil use contract:

1. expenses of the taxpayer related to the conclusion of a contract for subsoil use and the acquisition of the right to subsoil use, incurred before the date of conclusion of the contract, with the exception of the amounts of the paid subscription bonus;

2. expenses transferred to tax accounting for non-contractual activities from the contract with expenses before the start of production in accordance with clause 1 of Article 312 of this Code.

Article 316. Deductions for expenses for preparatory work for the extraction of uranium using the in-situ borehole leaching method after the start of production after commercial discovery

1. Costs (expenses) for the acquisition and (or) creation of depreciable assets, actually incurred by the subsoil user in preparing production blocks (landfills) for uranium mining by in-situ leaching in the period after the start of production after commercial discovery, form a separate group of depreciable assets within the framework of the corresponding subsoil use contract.

The depreciable assets specified in this paragraph include:

1. pumping, injection and observation technological wells, production and exploration wells constructed on blocks (landfills), including the costs of geophysical research on them;

2. process pipelines constructed from the production blocks (landfills) to the sand settling tank at the industrial site of the productive solutions processing area, including injection and pumpout collectors at the blocks (landfills);

3. process pipelines constructed between blocks (landfill sections);

4. process pipelines built on blocks (landfills);

5. technological acidification units built on blocks (landfills);

6. units for distribution of productive solutions, built on blocks (landfills);

7. units for receiving technical solutions, built on blocks (landfills);

8. acid receiving units and liquid reagent warehouses, as well as acid pipelines built on blocks (landfills);

9. technological pumping stations with equipment and instrumentation installed on blocks (landfills);

10. pumps for pumping solutions with equipment and instrumentation installed on blocks (landfills) at the stage of mining and preparatory work;

11. submersible pumps with control cabinets installed on constructed wells at the stage of mining and preparatory work;

12. energy supply facilities installed or constructed on blocks (landfills): transformer substations, compressor stations, overhead power lines, cable lines;

13. process control and automation equipment installed at blocks (test sites);

14. air ducts at blocks (landfills);

15. access technological roads to blocks (landfills) and inside blocks;

16. sand settling tanks or containers for productive solutions and leaching solutions on blocks (landfills);

17. protection against blowing sand on blocks (landfills);

18. sulfuric acid for acidification.

The cost of depreciable assets specified in this paragraph includes costs (expenses) for the acquisition and (or) creation of assets, as well as other costs (expenses) to be included in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting in the cost of such assets.

Moreover, in the cases provided for by this Code, the amount of expenses specified in this paragraph, attributed to a separate group of depreciable assets, should not exceed the established norms for classifying such expenses as deductions for corporate income tax purposes.

2. The costs (expenses) specified in clause 1 of this article are deducted from the total annual income in the form of depreciation charges from the moment of the start of production after the commercial discovery of minerals.

In this case, the amount of depreciation charges calculated in accordance with this article shall be deducted within the limits of the amount of depreciation charges for such a group of assets, calculated according to the accounting records of the taxpayer.

The amount of depreciation charges for a group of depreciable assets in accordance with this article is calculated using the following formula:

Where:

S – amount of depreciation charges;

C1 – the cost of a group of depreciable assets at the beginning of the tax period;

C2 – the cost of depreciable assets prepared for production in the tax period;

C3 – the cost of a separate group of depreciable assets specified in clause 3 of this article, acquired from third parties or received as a contribution to the authorized capital in connection with the acquisition of subsoil use rights;

V1 – physical volume of uranium reserves ready for extraction at the beginning of the tax period;

V2 – physical volume of uranium reserves prepared for production in the tax period;

V3 – physical volume of uranium reserves ready for extraction purchased from third parties or received as a contribution to the authorized capital in connection with the acquisition of subsoil use rights;

V4 – physical volume of mined uranium, taking into account normalized losses in the subsoil for the tax period.

For the tax period of 2026, the value of a separate group of depreciable assets at the beginning of the tax period is recognized as the amount of accumulated costs (expenses) for preparation for uranium mining, determined in accordance with clause 1 of this article as of January 1, 2026.

For the tax period of 2026, the physical volume of uranium reserves ready for extraction at the beginning of the tax period is recognized as the physical volume of uranium reserves ready for extraction as of January 1, 2026.

Indicator C2 for 2026 is defined as the value of assets prepared for production and on which production began in the reporting tax period, minus the value of assets that were included in a separate group of depreciable assets in the periods preceding January 1, 2026, and on which production did not begin on December 31, 2026.

Indicator V2 for 2026 is defined as the physical volume of uranium reserves ready for extraction in prepared areas (blocks) of the landfill where production began in the tax period, minus the physical volume of reserves ready for extraction in previous periods in areas (blocks) of the landfill where production has not started as of December 31, 2026.

In subsequent tax periods after 2026, the value of a separate group of depreciable assets at the beginning of the tax period is the value of the specified group of assets at the end of the previous tax period, determined in the following order:

the cost of a separate group of depreciable assets at the beginning of the tax period

plus

the cost of depreciable assets prepared for production in the tax period,

plus

costs of acquiring from third parties a group of depreciable assets specified in clause 3 of this article,

plus

the value of a group of depreciable assets received as a contribution to the authorized capital specified in clause 3 of this article,

minus

the amount of depreciation deductions for the tax period.

For the tax period of 2026, the physical volume of uranium reserves ready for extraction at the beginning of the tax period is recognized as the physical volume of uranium reserves ready for extraction as of January 1, 2026.

In this case, the V2 indicator for 2026 is defined as the physical volume of ready-for-mining uranium reserves in new prepared blocks on which production began in the tax period plus the physical volume of ready-for-mining reserves in blocks (sites of the landfill), the cost of which was included in the group in the periods preceding January 1, 2026.

In subsequent tax periods after 2026, the volume of ready-for-mining uranium reserves at the beginning of the tax period is the physical volume of ready-for-mining reserves at the end of the previous tax period, determined in the following order:

physical volume of uranium reserves ready for extraction at the beginning of the tax period

plus

physical volume of uranium reserves prepared for production in the tax period,

plus

physical volume of uranium reserves ready for extraction purchased from third parties or received as a contribution to the authorized capital in connection with the acquisition of subsoil use rights,

minus

the volume of mined uranium, taking into account normalized losses in the subsoil during the tax period.

In the event of a decrease in the number of uranium reserves ready for extraction in a separate section (block) of the landfill, the volume of written-off ready reserves of this separate section (block) reduces the V2 indicator of the tax period in which the taxpayer approved the recalculation of reserves.

In the event of completion of subsoil use activities under a separate production contract or combined exploration and production, provided that the subsoil user completed subsoil use activities after the start of production after commercial discovery, the cost of a separate group of depreciable assets at the end of the tax period is subject to deduction in the last tax period in which the production was carried out.

3. The procedure established by this article also applies to a separate group of depreciable assets specified in clause 1 of this article acquired from third parties and (or) received as a contribution to the authorized capital in connection with the acquisition of subsoil use rights.

Upon receipt in connection with the acquisition from third parties of a separate group of depreciable assets specified in clause 1 of this article, the cost of such a group of assets is the cost of its acquisition, determined in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting. When receiving as a contribution to the authorized capital a separate group of depreciable assets specified in clause 1 of this article, the value of such a group of assets is the value of the contribution specified in the constituent documents of the legal entity.

Article 317. Deduction for subsoil user expenses for training Kazakhstani personnel and development of the social sphere of the regions

1. Expenses actually incurred by the subsoil user for the training of Kazakhstani personnel who are not employees of the subsoil user, as well as for the development of the social sphere of the regions, are deducted within the limits of the amounts established by the subsoil use contract.

Expenses of a subsoil user aimed at training, advanced training or retraining of an employee in a specialty related to the production activities of the subsoil user are deductible in accordance with Article 270 of this Code.

2. The expenses specified in clause 1 of this article, actually incurred by the subsoil user before the start of production after commercial discovery, are deducted in the manner determined by article 305 of this Code, within the amounts established by the subsoil use contract.

3. For the purposes of this article, expenses actually incurred by the subsoil user are recognized as:

1. for the training of Kazakhstani personnel:

money allocated for training, advanced training and retraining of citizens of the Republic of Kazakhstan;

money transferred to the state budget for training, advanced training and retraining of citizens of the Republic of Kazakhstan;

actual expenses incurred by the taxpayer in order to fulfill the obligation of a subsoil user in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use in terms of financing the training and retraining of citizens of the Republic of Kazakhstan in the form of acquisition according to the list of goods, works and services agreed upon with the competent authority of regions, cities of republican significance, the capital and agreed with the competent authority, necessary to improve the material and technical base of educational organizations carrying out training in the territory of the relevant region, city of republican significance, capital in specialties directly related to the field of subsoil use;

2. for the development of the social sphere of the region - expenses for the development and maintenance of social infrastructure facilities in the region, as well as money transferred to the state budget for these purposes.

Article 318. Subsoil user expenses that are not subject to deduction

The following are not included in subsoil user deductions:

1. the amount of the additional payment paid by the subsoil user carrying out activities under the production sharing contract;

2. expenses associated with the sale of minerals transferred by the subsoil user to satisfy the tax obligation in kind;

3. the cost of the volumes of minerals transferred by the subsoil user to fulfill the tax obligation in kind - from the recipient on behalf of the state;

4. the cost of the volumes of minerals transferred by the subsoil user to fulfill the tax obligation in kind.

Chapter 30. FEATURES OF DETERMINING INCOME AND DEDUCTIONS BY PERSONS ENGAGED IN FINANCIAL ACTIVITIES

Paragraph 1. Income of persons engaged in financial activities

Article 319. Income of a taxpayer carrying out insurance activities under insurance and reinsurance contracts

1. Income from insurance and reinsurance contracts is recognized by the taxpayer, who, in accordance with the legislation of the Republic of Kazakhstan, is an insurance, reinsurance organization or the Export Credit Agency of Kazakhstan, in the form of:

1. insurance proceeds (income from insurance);

2. financial income from insurance (reinsurance);

3. adjustments to expenses for the loss component;

4. the component of compensation for loss under reinsurance;

5. income from the formation of a reinsurance asset based on a risk adjustment for non-financial risk for losses incurred;

6. income from the formation of a reinsurance asset for incurred losses;

7. income from reducing the risk adjustment for non-financial risk on the liability for incurred losses;

8. income related to compensation of recourse claims and losses (subrogation);

9. income related to receiving interest on loans from policyholders;

10. other income under insurance and reinsurance contracts, with the exception of income specified in Article 245 of this Code.

Income in the form of insurance proceeds (insurance income) is recognized as:

1. insurance revenue (insurance income), recognized in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, using the premium distribution approach;

2. insurance revenue (insurance income), recognized in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, using a general valuation model;

3. income from amortization of margin under insurance (reinsurance) contracts;

4. income from reducing the risk adjustment for non-financial risk on the obligation for the remaining coverage.

Income provided for by this paragraph is determined in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

2. The provisions of this article do not apply to insurance and reinsurance contracts under which income in the form of insurance premiums in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting is recognized in full before January 1, 2012.

3. Income in the form of reimbursement of expenses for insurance payments is recognized as reimbursement of expenses to the taxpayer for insurance payments on the basis of the right of a reverse claim (regression) against the person who caused the harm and (or) the reinsurance company in accordance with the reinsurance agreement.

At the same time, under an accumulative insurance, reinsurance, non-accumulative insurance, life reinsurance agreement that entered into force before January 1, 2012, under which income in the form of insurance premiums is recognized in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, including after December 31, 2011, the taxpayer’s income in the form of reimbursement of expenses for insurance payments is determined as follows: formula:

D x (A/B), where:

D – income to be received (received) in the reporting tax period in the form of reimbursement of expenses for insurance payments;

A – insurance premiums to be received (received) after December 31, 2011 until the day of recognition of income in the form of reimbursement of expenses for insurance payments in the reporting tax period;

B – insurance premiums to be received (received) from the date of entry into force of the contract until the day of recognition in the reporting tax period of income in the form of reimbursement of expenses for insurance payments.

Article 320. Income from reducing the size of created provisions (reserves)

1. Income from reducing the amount of provisions (reserves) created by a taxpayer who has the right to deduct the amount of expenses for creating provisions (reserves) in accordance with Article 323 of this Code, unless otherwise provided by this article, is recognized as:

1. the amount of provisions (reserves) included in deductions in the reporting and (or) previous tax periods, in an amount proportional to the amount of execution - when the debtor fulfills the demand;

2. the amount of provisions (reserves) attributed to deductions in the reporting and (or) previous tax periods, when reducing the amount of claims against the debtor on the basis of an indemnity agreement, a novation agreement, assignment of the right of claim by concluding an assignment agreement and (or) on other grounds provided for by the legislation of the Republic of Kazakhstan, in an amount proportional to the amount of reduction in the amount of claims;

3. the amount of reduction attributed in the reporting and (or) previous tax periods to deductions of provisions (reserves) as a result of changes in the assessment of expected credit losses.

2. The amounts of provisions (reserves) attributed to deductions in reporting and (or) previous tax periods, when the amount of claims against the debtor is reduced in the following cases:

1. exclusion from the National Register of Business Identification Numbers in connection with the liquidation of a legal entity - debtor by a judicial act that has entered into legal force on the grounds established by the laws of the Republic of Kazakhstan;

2. recognizing an individual debtor, on the basis of a court decision that has entered into legal force, as missing, incapacitated, or with limited legal capacity, or declaring him dead on the basis of a court decision that has entered into legal force;

3. establishment of disability of the first, second groups for an individual - debtor, as well as in the event of the death of an individual - debtor;

Note FROM! Subclause 4) is valid until 01/01/2027 in accordance with clause 1) clause 2 of Article 848 of this Code.

4. the entry into force of the decision of the bailiff on the return of the writ of execution to the taxpayer, who has the right to deduct the amount of expenses for the creation of provisions (reserves) in accordance with Article 323 of this Code, in the case where the debtor and third parties bear jointly with the debtor has joint or subsidiary liability to the taxpayer, who has the right to deduct the amount of expenses for creating provisions (reserves) in accordance with Article 323 of this Code, there is no property, including money, securities, or income that can be levied, and the measures taken by the bailiff, provided for by the legislation of the Republic of Kazakhstan on enforcement proceedings and the status of bailiffs, to identify his property or income were unsuccessful;

5. deregistration of an individual as an individual entrepreneur in connection with the recognition of the individual entrepreneur - debtor as bankrupt in accordance with the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy;

6. assignments by a second-tier bank, a mortgage organization, an organization engaged in microfinance activities (except for a pawnshop), rights of claim under a loan (loan, mortgage loan, mortgage housing loan, microloan) to legal entities specified in the laws of the Republic of Kazakhstan "On banks and banking activities in the Republic Kazakhstan", "On real estate mortgages" and "On microfinance activity", in terms of the negative difference between the value of the right of claim under a loan (loan, mortgage loan, mortgage housing loan, microloan), for which a second-tier bank, mortgage organization, organization engaged in microfinance activities (except for a pawnshop), made an assignment, and the value of the right of claim for a loan (loan, mortgage loan, mortgage housing loan, microcredit) to be received by a second-tier bank, mortgage organization, organization engaged in microfinance activities (except for a pawnshop), from the debtor on the date of assignment of the right to claim the loan (loan, mortgage loan, mortgage housing loan, microcredit) according to the primary documents of the second-tier bank, mortgage organization, organization engaged in microfinance activities (except for a pawnshop);

7. reduction in accounting of the amount of the claim to the debtor in the form of an unpaid overdue loan (loan, mortgage loan, housing mortgage loan) and remuneration thereon, receivables for documentary payments and guarantees in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting by the taxpayer, who has the right to deduct the amount of expenses for creating provisions (reserves) in in accordance with paragraphs 1 and 4 of Article 323 of this Code, in the absence of complete or partial termination of the right of such a claim of the taxpayer in the reporting tax period to the debtor in accordance with the legislation of the Republic of Kazakhstan;

8. reducing the amount of the claim against the debtor in connection with forgiveness by the taxpayer, who has the right to deduct the amount of expenses for creating provisions (reserves) in accordance with paragraphs 1 and 3 Article 323 of this Code, bad debt on a loan (loan, mortgage loan, mortgage housing loan) and remuneration thereon within the maximum amount of the ratio of the total amount forgiven for the tax period of bad debt on loans (loans, mortgage loan, mortgage housing loan) and remuneration on them to the amount of the principal debt on loans (loans, mortgage loans, mortgage housing loans) and interest on them at the beginning of the tax period. In this case, the maximum size of such a ratio is equal to a coefficient of 0.1;

9. reducing the size of the claim against the debtor for a residential mortgage loan (mortgage loan), which is subject to refinancing within the framework of the program for refinancing residential mortgage loans (mortgage loans), approved by the National Bank, in connection with forgiveness by the taxpayer, who has the right to deduct the amount of expenses for creating provisions (reserves) in accordance with clause 3 Article 323 of this Code, bad debts on credits (loans) and remuneration on them within the maximum amount of the ratio of the total amount of bad debts on credits (loans) forgiven during the tax period and remunerations on them to the amount of the principal debt on credits (loans) and remunerations on them at the beginning of the tax period period. In this case, the maximum size of such a ratio is equal to a coefficient of 0.1;

Note FROM! Subclause 10) is valid until 01/01/2027 in accordance with clause 1) clause 2 of Article 848 of this Code.

10. reducing the amount of the claim against the debtor in connection with the forgiveness by the taxpayer, who has the right to deduct the amount of expenses for creating provisions (reserves) in accordance with clause 2 of Article 323 of this Code, bad debts on a microcredit and remuneration thereon within the maximum ratio of the total amount bad debts on microloans and interest on them forgiven during the tax period to the amount of the principal debt on microloans and interest on them at the beginning of the tax period. In this case, the maximum size of such a ratio is equal to a coefficient of 0.2.

Note FROM! Clause 3 is valid until 01/01/2030 in accordance with clauses 4) clause 2 of Article 848 of this Code.

3. A legal entity that was previously a bank, when determining income from reducing the amount of created provisions (reserves):

1. applies the provisions of paragraphs 1 and 2 of this article;

2. unless otherwise provided by clause 2 of this article, does not recognize income from reducing the amount of provisions (reserves) in accordance with clause 4 of this articles in the cases and under the conditions specified in this paragraph;

3. for the tax period falling on 2029, recognizes income from reducing the amount of created provisions (reserves) and includes it in the total annual income in accordance with paragraph 5 of this article.

Note FROM! Clause 4 is valid until 01/01/2030 in accordance with clause 4) clause 2 of Article 848 of this Code.

4. A legal entity that was previously a bank does not recognize as income from a reduction in the amount of provisions (reserves) the amount of provisions (reserves) attributed to deductions in the reporting and (or) previous tax periods, in the event of forgiveness of a debt on a loan (loan), consisting of:

principal debt;

arrears of interest accrued after December 31, 2012;

debt associated with a credit (loan).

A legal entity that was previously a bank does not recognize the amount as income from reducing the amount of provisions (reserves) in the event of forgiveness of a debt on a credit (loan) and (or) debt associated with a credit (loan) if the following conditions are simultaneously met:

1. the credit (loan) was issued before October 1, 2009;

2. the debtor for the credit (loan) and (or) debt associated with the credit (loan) is indicated in the list (lists) of debtors whose debt is subject to forgiveness, approved (approved) before July 1, 2019 by the management body of the bank or legal entity that was previously such a bank, and submitted (submitted) to the authorized body no later than August 1, 2019;

3. forgiveness of debt on a credit (loan) and (or) debt associated with a credit (loan) is carried out within the amount specified in the list (lists) of debtors, the debt for which is subject to forgiveness, approved (approved) before July 1, 2019 by the management body of the bank or legal entity that was previously such a bank, and submitted (submitted) to the authorized body no later than August 1, 2019;

4. there are one and (or) more documents on the loan (loan):

issued to a non-resident:

an application to a law enforcement agency of a foreign state to initiate a criminal case against the debtor - an individual and (or) an official or person who had the opportunity to otherwise directly or indirectly determine decisions made by the debtor - a legal entity;

a claim in the court of the Republic of Kazakhstan or a foreign state for the collection of a debt, for foreclosure on a pledge and (or) restoration of lost rights to a pledge;

a decree of a bailiff or another document of a foreign state that has entered into legal force on the return of an executive document to the bank, in the case where the debtor and third parties bearing joint and several or subsidiary liability with the debtor to the said bank do not have property, including money, securities, or income that can be levied on, and the measures taken to identify his property or income were unsuccessful;

a decision of a court of a foreign state that has entered into legal force on the refusal to collect a debt, restore lost rights to collateral, or foreclose on property, including money, securities, or income of the debtor;

a decision of a court of a foreign state that has entered into legal force declaring the debtor bankrupt and (or) a ruling on the completion of bankruptcy proceedings;

a document from the competent authority of a foreign state on the exclusion of the debtor or mortgagor from the register of legal entities in connection with liquidation;

issued to a resident:

an application to the law enforcement agency of the Republic of Kazakhstan to initiate a criminal case against the debtor - an individual and (or) an official or person who had the opportunity to otherwise directly or indirectly determine decisions made by the debtor - a legal entity;

a document confirming the implementation of measures by law enforcement agencies of the Republic of Kazakhstan at the request of the bank or the initiation of a criminal case.

The presence of documents provided for in this subparagraph is not required for credits (loans) issued to non-residents:

when the amount of the outstanding debt on the loan is forgiven after the sale of the pledged property, which fully secured the principal debt on the date of conclusion of the mortgage agreement, at an out-of-court auction at a price lower than the amount of the principal debt;

when the bank assigns the right of claim with a discount on a credit (loan) to a third party who is a non-resident on the date of assignment of the right of claim, if the value of the right of claim for the credit (loan) for which the assignment was made is equal to the market value of the right of claim of the bank, determined in the assessment report carried out in accordance with the legislation of the Republic of Kazakhstan on appraisal activities or of a foreign state under an agreement between the appraiser and such a third party or bank or a person representing the interests of the bank or appointed by a court of a foreign state to manage property in the interests of such a bank.

For the purposes of this subclause, a discount is the negative difference between the value of the right of claim under the credit (loan), for which the bank made an assignment, and the value of the right of claim under the loan;

in case of documentary confirmation by the bank’s management body of the impossibility of applying to a law enforcement agency or court of a foreign state due to the lack of:

agreements on legal assistance between the Republic of Kazakhstan and such a foreign state in criminal and (or) civil cases;

the original agreement confirming the issuance of the loan;

when forgiving part of the debt to a debtor who is a non-resident on the date of debt forgiveness, which is defined as the difference between the amount of debt on a credit (loan) and the market value of the bank’s right of claim specified in part two of this paragraph, determined in the assessment report carried out in accordance with the legislation of the Republic of Kazakhstan on appraisal activities or a foreign state under an agreement between the appraiser and the debtor or such bank, in cases where:

there is an amendment signed with the debtor to the agreement under which the credit (loan) was issued, providing for forgiveness of part of the debt subject to repayment of the remaining part of the debt (hereinafter referred to as the remaining debt);

by the bank specified in part two of this paragraph:

in accordance with clause 1 of this article, income from reducing the size of created provisions (reserves) in the amount of the debt balance is recognized;

the income adjustment provided for by Article 256 of this Code has not been made;

the amount of expenses for provisions (reserves) against the amount of the remaining debt created after forgiveness of part of the debt is not included in deductions;

5. for a credit (loan), there is information in the credit bureau about the amount of debt on such a credit (loan), provided by the bank in accordance with the legislation of the Republic of Kazakhstan on credit bureaus and the formation of credit histories;

6. for a credit (loan) there is a primary accounting document, on the basis of which provisions (reserves) are created for such a credit (loan), included in deductions in accordance with clause 1 of Article 323 of this Code;

7. there is information on the credit (loan) in the credit register provided by the bank to the National Bank in the manner prescribed by the legislation of the Republic of Kazakhstan.

At the same time, in the list of debtors for credits (loans), the debt for which is subject to forgiveness, for each credit (loan) the following is indicated:

1. credit file number;

2. date of issue of the loan (loan);

3. last name, first name, patronymic (if it is indicated in the identity document) and (or) name of the borrower (co-borrower);

4. the maximum amount of debt subject to forgiveness, in terms of remuneration accrued after December 31, 2012, and the principal debt on the loan (loan).

The provisions of this paragraph do not apply to credits (loans) issued to a bank employee, spouse and close relatives of a bank employee.

Note FROM! Clause 5 is valid until 01/01/2030 in accordance with clauses 4) clause 2 of Article 848 of this Code.

5. A legal entity that was previously a bank recognizes income from the reduction in the amount of provisions (reserves) reflected in the accounting records as of December 31, 2029 in accordance with international financial reporting standards, attributed to deductions in the reporting and (or) previous tax periods, and includes such income in the total annual income for the tax period falling on 2029

Article 321. Income from the assignment of the right of claim by persons engaged in financial activities

1. A taxpayer acquiring the right to claim credits (loans, microcredits) and specified in the laws of the Republic of Kazakhstan “On banks and banking activities in the Republic of Kazakhstan” and “On microfinance activities", defines income from the assignment of the right of claim in the form of a positive difference between the amount actually paid by the debtor and the cost of acquiring the right of claim.

The provisions of this paragraph also apply to taxpayers acquiring the right to claim from an organization specializing in improving the quality of loan portfolios of second-tier banks, the sole shareholder of which is the Government of the Republic of Kazakhstan.

2. Income from the assignment of the right of claim is recognized in the tax period in which the positive difference arises (increases).

This does not take into account the positive difference previously recognized in previous tax periods.

3. The taxpayer specified in clause 1 of this article has the right to determine income from the assignment of the right of claim in accordance with article 243 of this Code.

Paragraph 2. Deductions from persons carrying out financial activities

Article 322. Deductions under insurance (reinsurance) contracts of a taxpayer engaged in insurance activities

1. A taxpayer who, in accordance with the legislation of the Republic of Kazakhstan, is an insurance, reinsurance organization or the Export Credit Agency of Kazakhstan, has the right to deduct the following expenses:

1. insurance payments under insurance and reinsurance contracts;

2. expenses associated with insurance (reinsurance) activities for obligations for incurred insurance losses;

3. in the form of a loss component;

4. financial expenses for insurance (reinsurance);

5. on depreciation of the best estimate of expected cash flows on the reinsurance asset;

6. to reduce the risk adjustment for non-financial risk on the reinsurance asset;

7. on the formation of a risk adjustment for non-financial risk for the liability for incurred losses;

8. acquisition costs;

9. expenses in the form of amortization of margin on held reinsurance contracts;

10. expenses for compensation to the reinsurer for recourse claims and losses (subrogation);

11. other expenses of the taxpayer related to activities aimed at generating income;

12. expenses for settling losses;

13. non-acquisition expenses associated with insurance (reinsurance) activities (attributable expenses).

2. The expenses provided for by this article are determined in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

Article 323. Deduction for contributions to reserve funds

1. Banks, with the exception of a bank that is a national development institution, the controlling stake of which belongs to the national management holding company, have the right to deduct the amount of expenses for provisions (reserves) created in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting and in the manner determined by the authorized body for regulation, control and supervision of the financial market and financial organizations in agreement with the authorized body.

The cost of collateral and other security, as well as the amount of guarantee provided by a special fund for the obligations of private business entities, are taken into account when determining the amount of provisions (reserves) in cases and in the manner determined by the rules for creating provisions (reserves).

The provisions of this paragraph apply to provisions (reserves) against the following assets and contingent liabilities:

1. deposits, including balances on correspondent accounts placed with other banks, as well as interest on such deposits accrued after December 31, 2012;

2. loans (except for financial leasing) provided to other banks and clients, as well as interest on such loans accrued after December 31, 2012;

3. accounts receivable for documentary payments, guarantees and factoring operations;

4. contingent liabilities under uncovered letters of credit, issued or confirmed guarantees.

The provisions of this paragraph do not apply to provisions (reserves) against assets and contingent liabilities provided in favor of related parties or to third parties for the obligations of related parties.

Note FROM! Part 5 of clause 1 is valid until 01/01/2029 in accordance with clauses 3) clause 2 of Article 848 of this Code.

Banks do not have the right to deduct expenses for creating provisions (reserves) against assets purchased from an organization specializing in improving the quality of loan portfolios of second-tier banks, the sole shareholder of which is the Government of the Republic of Kazakhstan.

Note FROM! Part 6 of clause 1 is valid until 01/01/2030 in accordance with clauses 4) clause 2 of Article 848 of this Code.

The provisions of this paragraph are also applied to a legal entity that was previously a bank.

2. Organizations engaged in microfinance activities (with the exception of a pawnshop) have the right to deduct the amount of expenses for creating provisions (reserves) against doubtful and bad assets for microloans provided, as well as remuneration for them, with the exception of assets provided to a related party or third parties for the obligations of a related party.

Organizations engaged in microfinance activities (with the exception of pawnshops) reduce the amount of expenses for provisions (reserves) by the amount of the guarantee provided for the tax period by a special fund for the obligations of private business entities.

The provisions of this paragraph regarding the exclusion of assets provided to a related party or third parties under the obligations of a related party do not apply to microloans provided by credit partnerships to their participants in accordance with the legislation of the Republic of Kazakhstan on microfinance activities.

The procedure for classifying assets under granted microloans as doubtful and bad, as well as the procedure for creating provisions (reserves) against them, are determined by the authorized body for regulation, control and supervision of the financial market and financial organizations in agreement with the authorized body.

3. Organizations carrying out certain types of banking operations on the basis of a license to conduct banking lending operations have the right to deduct the amount of expenses for provisions (reserves) against doubtful and bad assets created in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting and in the manner determined by the authorized body for regulation, control and supervision of the financial market and financial organizations in agreement with the authorized body, against loans (loans), with the exception of:

1. financial leasing;

2. credits (loans) provided in favor of related parties or to third parties under the obligations of related parties.

The value of collateral and other collateral is taken into account when determining the amount of provisions (reserves) in cases and in the manner determined by the rules for creating provisions (reserves).

Organizations carrying out certain types of banking operations reduce the amount of expenses for provisions (reserves) by the amount of the guarantee provided for the tax period by a special fund for the obligations of private business entities.

4. The national management holding, as well as legal entities whose main activity is the implementation of borrowed transactions or the repurchase of claims and 100 percent of the voting shares (shares) of which belong to the national management holding, have the right to deduct the amount of expenses for creating provisions (reserves) against the following doubtful and hopeless assets, contingent liabilities, with the exception of assets and contingent liabilities provided in favor of related parties or to third parties for the obligations of related parties (except for assets and contingent liabilities of credit partnerships):

deposits, including balances on correspondent accounts placed with banks;

loans (except for financial leasing) provided to banks and clients;

accounts receivable for documentary payments and guarantees;

contingent liabilities under outstanding letters of credit, issued or confirmed guarantees.

Taxpayers provided for by this paragraph reduce the amount of expenses for provisions (reserves) by the amount of the guarantee provided for the tax period by a special fund for the obligations of private business entities.

The deduction of the amount of expenses for the creation of provisions (reserves) is carried out within the amount of provisions (reserves) created in the manner determined by the Government of the Republic of Kazakhstan.

The list of legal entities specified in this paragraph and the procedure for creating such a list are approved by the Government of the Republic of Kazakhstan.

Article 324. Deduction of expenses for insurance premiums and contributions of participants in guarantee systems

1. Insurance premiums payable or paid by the policyholder under insurance contracts, with the exception of insurance premiums under accumulative insurance contracts, are subject to deduction.

2. The amount of mandatory calendar, additional and emergency contributions transferred in connection with the guarantee of deposits of individuals is subject to deduction from a bank that is a participant in the system of compulsory guarantee of deposits of individuals.

3. The amount of mandatory, emergency and additional contributions transferred in connection with the guarantee of insurance payments is subject to deduction from an insurance and reinsurance organization that is a participant in the system for guaranteeing insurance payments.

4. The amount of annual mandatory contributions transferred in connection with guaranteeing the fulfillment of obligations under grain receipts is subject to deduction from the grain receiving enterprise - a participant in the system for guaranteeing the fulfillment of obligations under grain receipts.

5. The amount of mandatory and additional contributions transferred in connection with guaranteeing the obligations of private business entities is subject to deduction from banks, organizations engaged in microfinance activities, and other legal entities that are participants in the system for guaranteeing the obligations of private business entities.

Chapter 31. FEATURES OF DETERMINING INCOME AND DEDUCTIONS FOR PERSONS CARRYING OUT OPERATIONS WITH DIGITAL ASSETS

Article 325. Income of a digital mining pool, a digital asset exchange and a person carrying out digital mining

1. The income of a person carrying out digital mining from digital mining activities is defined as the product of the number of digital assets distributed to him by a digital mining pool that arose as a result of his activities, and their value, determined in accordance with clause 4 of this article.

2. A person’s income from digital mining activities does not include the value of digital assets retained by the digital mining pool as a commission.

3. The income of the digital mining pool, digital asset exchange, received in the form of digital assets, is calculated at the cost determined in accordance with clause 4 of this article.

4. For the purposes of this article, the procedure for determining and publishing the value of digital assets and the list of their types are determined by the authorized body.

Article 326. Income from the increase in value upon disposal of digital assets

1. Income from the increase in the value of digital assets is recognized in the following cases and tax periods:

1. when selling a digital asset - in the tax period in which such digital asset was sold;

2. when transferring a digital asset as a contribution to the authorized capital - in the tax period in which such digital asset was transferred as a contribution to the authorized capital.

For the purposes of this article, the value of a contribution to the authorized capital is the value of the digital asset at which it was transferred as a contribution to the authorized capital, which is determined on the basis of a document confirming the acceptance and transfer of the asset, but not more than the amount for which the asset was transferred;

3. upon disposal of a digital asset as a result of reorganization through merger, accession, division - in the tax period for which liquidation tax reporting is submitted;

4. upon disposal of a digital asset as a result of reorganization through separation - in the tax period in which the separation balance sheet was approved.

2. Income from the increase in the value of digital assets is determined in the following amount:

1. upon sale - a positive difference between the sale price and the initial cost of the digital asset;

2. when transferring a digital asset as a contribution to the authorized capital - a positive difference between the value of the digital asset at which it was transferred as a contribution to the authorized capital and the initial value of this digital asset;

3. upon disposal as a result of reorganization of a legal entity through merger, accession, division or separation - a positive difference between the value of the digital asset reflected in the transfer deed or separation balance sheet and its original value.

3. The initial cost of a digital asset is:

the totality of actual costs for its acquisition, costs associated with the acquisition and increasing the value of a digital asset in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting,

and/or

the value of the digital asset transferred as a contribution to the authorized capital,

and/or

the value of the digital asset at which it was received as a contribution to the authorized capital,

and/or

the value indicated in the transfer deed or separation balance sheet - if the digital asset was received as a result of reorganization,

and/or

the book value of a digital asset received (received) by a shareholder, participant, founder during the distribution of property, including that received (received) in exchange for previously contributed property, subject to reflection (reflected) in the accounting records of the transferor on the date of transfer, without taking into account revaluation and depreciation, reflected in a document confirming the transfer of a digital asset and certified by the signatures of the parties - if the digital asset was received by the shareholder (participant, founder) as a result of the distribution of property upon liquidation of a legal entity or reduction of the authorized capital, as well as the repurchase by a legal entity from the founder, participant of a digital asset or its part in this legal entity, the repurchase by a legal entity - issuer from a shareholder of shares issued by this issuer,

and/or

the cost included in the total annual income in the form of the value of property received free of charge in accordance with this Code - if the digital asset was received free of charge,

plus

other costs that increase the value of a digital asset, including after its acquisition, in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, except for the costs (expenses) specified in subparagraphs 2), 13) and 16) Article 286 and Article 287 of this Code.

4. The provisions of this article are not applied by persons engaged in digital mining in the case of determining income from digital mining activities in accordance with clause 1 of Article 325 of this Code.

5. If a negative difference arises when disposing of digital assets in the cases provided for in clause 2 of this article, such a negative difference reduces the income from the increase in value arising from the disposal of digital assets of the tax period in which the disposal of digital assets occurred.

If the negative difference in the cases provided for in clause 2 of this article for the tax period is exceeded, such amounts are recognized as a loss and can be compensated from income from the increase in value received from the sale of exclusively digital assets during the limitation period.

Article 327. Costs not subject to deduction by persons carrying out digital mining activities

When determining the taxable income of a person carrying out digital mining activities, costs for services provided by a digital mining pool are not deductible.

Chapter 32. TAXATION OF NON-PROFIT ORGANIZATIONS AND ORGANIZATIONS OF PERSONS WITH DISABILITIES

Article 328. General provisions

A non-profit organization registered in accordance with the civil legislation of the Republic of Kazakhstan has the right to apply the provisions of one of the articles provided for in this chapter.

Article 329. Taxation of non-profit organizations

1. For the purposes of this Code, a non-profit organization is recognized as an organization registered in the form established by the civil legislation of the Republic of Kazakhstan for a non-profit organization that carries out activities in the public interest and meets the following conditions:

1. does not have the purpose of generating income as such;

2. does not distribute the received net income or property between the participants.

A non-profit organization excludes the following income from its total annual income:

income in the form of gratuitously received property, including charitable assistance, sponsorship, money, grants corresponding to Article 9 of this Code, as well as any other assistance, grants, property received gratuitously;

entrance and membership fees;

contributions of lawyers operating in a law office to its property, as well as contributions (deductions) made by them for the maintenance of the law office;

income from a contract for the implementation of state social orders;

rewards on deposits;

the excess of the amount of positive exchange rate difference over the amount of negative exchange rate difference arising on the money placed on deposit, including interest on it;

mandatory and targeted contributions established by the Law of the Republic of Kazakhstan “On Housing Relations”, as well as penalties for late payment by the owner of an apartment, non-residential premises, parking space, storage room, determined in accordance with the legislation of the Republic of Kazakhstan.

In case of non-compliance with the conditions specified in part one of this paragraph, the exclusion from the total annual income provided for in part two of this paragraph is not made.

2. Income of a non-profit organization not specified in clause 1 of this article is subject to taxation in the generally established manner.

In this case, the amount of expenses of a non-profit organization subject to deduction is determined in one of the following ways:

based on the share of income not specified in part two clause 1 of this article in the total income of a non-profit organization;

based on tax accounting data, which provides for separate accounting of expenses incurred from the income specified in part two clause 1 of this article, and expenses incurred from other income.

3. Non-profit organizations registered in accordance with the civil legislation of the Republic of Kazakhstan in the form of a joint-stock company, institution and consumer cooperative are not entitled to apply the provisions of this article.

Article 330. Taxation of non-profit organizations operating in the social sphere

Non-profit organizations that during the tax period comply with the conditions established by this Code for organizations operating in the social sphere, reduce the amount calculated in accordance with Article 345 of this Code of corporate income tax by 100 percent.

Article 331. Taxation of organizations of persons with disabilities

1. For the purposes of this Code, organizations of persons with disabilities include legal entities that, for the reporting tax period, as well as the tax period preceding the reporting tax period, meet the following conditions:

the average annual number of persons with disabilities is at least 51 percent of the total number of employees;

expenses for remuneration of persons with disabilities for the year constitute at least 51 percent of total expenses for remuneration.

In this case, compliance with the condition provided for in part one of this paragraph is determined:

newly created (emerging) organizations - for the reporting tax period in which registration was carried out with the justice authority;

organizations operating under a long-term contract - during the entire period of validity of such a contract.

2. Organizations of persons with disabilities, when determining the amount of corporate income tax to be paid to the budget, reduce the amount calculated in accordance with Article 345 of this Corporate Income Tax Code in the amounts established by clause 3 of this article, subject to the following conditions:

1. 90 percent of the income is received (receivable) from the sale of goods, performance of work, provision of services with the participation of persons with disabilities who are employees of such an organization, and the use of the received income to carry out the activities of such an organization;

2. persons with disabilities who are employees of an organization of persons with disabilities are not in labor relations with other organizations of persons with disabilities.

For the purposes of applying subparagraph 1) of this paragraph, income received from renting out property is not taken into account.

3. Organizations of persons with disabilities, if the conditions of clause 2 of this article are met, when determining the amount of corporate income tax payable to the budget, reduce the amount calculated in accordance with article 345 of this Corporate Income Tax Code depending on the number of employees who are persons with disabilities during the reporting tax period in the following amounts:

1. if there are from 3 to 10 employees who are persons with disabilities, the calculated corporate income tax is reduced by 50 percent;

2. if there are 10 employees who are persons with disabilities or more, the calculated corporate income tax is reduced by 100 percent.

Chapter 33. TAXATION OF PROFIT OF A CONTROLLED FOREIGN COMPANY

Article 332. Basic concepts used in this chapter

1. A controlled foreign company is a person that simultaneously meets the following conditions:

1. such person is one of the following persons:

legal entity - non-resident;

another foreign form of organization of entrepreneurial activity without forming a legal entity (hereinafter referred to as another form of organization);

with the exception of a non-resident legal entity and (or) another form of organization registered or incorporated or otherwise established in a foreign state with which an international treaty has entered into force regulating the avoidance of double taxation and the prevention of tax evasion, provided that the nominal income tax rate in such a foreign state is more than 75 percent of the corporate income tax rate in the Republic of Kazakhstan provided for by subparagraph 5) paragraph 2 of Article 357 of this Code.

For the purpose of applying this subparagraph, the list of countries with which an international treaty has entered into force regulating the avoidance of double taxation and the prevention of tax evasion, the nominal income tax rate of which is more than 75 percent of the corporate income tax rate in the Republic of Kazakhstan, is approved by the authorized body no later than December 31 of the year following the reporting period;

2. as of December 31 of the reporting period, such person meets one of the following conditions:

25 or more percent of the participating interests (voting shares) in a person directly or indirectly, or constructively belong to a legal entity or individual who is a resident of the Republic of Kazakhstan (hereinafter for the purposes of this chapter - a resident);

the person is related to the resident through control (if the resident has direct or indirect or constructive control over the person);

3. such person meets one of the following conditions:

the effective income tax rate of a non-resident legal entity or other form of organization, determined in accordance with subparagraph 3) of paragraph 3 of this article, is less than 10 percent;

a non-resident legal entity or another form of organization is registered or the constituent document (document of establishment) of which is registered, or the participant who is entrusted with keeping records of income and expenses or managing assets under such other form of organization is registered in a state with preferential taxation.

For the purpose of defining a controlled foreign company, the concept of “control” is defined in accordance with subparagraph 4) of paragraph 3 of this article.

2. A permanent establishment of a controlled foreign company is recognized as a structural unit or permanent establishment that meets one of the following conditions:

1. it is registered in a state with preferential taxation;

2. it is registered in a foreign country and whose effective income tax rate, determined in accordance with subparagraph 3) of paragraph 3 of this article, is less than 10 percent.

In this case, such a structural unit or permanent establishment must be created by a person who simultaneously meets the conditions of subparagraphs 1) and 2) of part one of paragraph 1 of this article.

The conditions defined by clause 1 of this article and parts one and two of this clause do not apply to controlled foreign companies and permanent establishments of controlled foreign companies that simultaneously meet the following conditions:

1. the controlled foreign company or the permanent establishment of the controlled foreign company is not registered in a tax-preferential state;

2. the total amount of income of each controlled foreign company or permanent establishment of a controlled foreign company is less than 195 times the monthly calculation index in effect on the first day of the tax period.

If a person meeting the conditions defined by clause 1 of this article or parts one and two of this clause has a financial loss at the end of the relevant period in the approved separate unconsolidated financial statements, then such a person is not recognized as a controlled foreign company and (or) a permanent establishment of a controlled foreign company.

For the purposes of this chapter, the total amount of income is recalculated in tenge at the official exchange rate established on the last calendar day of the tax period determined in accordance with Article 358 of this Code.

If the currency in which the aggregate amount of income is expressed is not included in the list of foreign currencies to which the official exchange rate in effect in the reporting tax period is established, then the aggregate amount of income is recalculated in tenge using the latest exchange rate against the euro determined by the central bank of the country of residence of the controlled foreign company or the permanent establishment of the controlled foreign company on the last calendar day of the tax period in the country of residence.

3. For the purposes of this chapter and Chapter 36 of this Code the following concepts are used:

1. audited financial statements – financial statements that are the result of an audit conducted by a person entitled to perform it;

2. controlled person – a person who meets one of the following conditions:

the person is related to the resident through control (if the resident has direct or indirect or constructive control over the person);

a person in which the resident’s share of participation is directly or indirectly, or constructively more than 50 percent;

the person is related to the resident as a close relative (in relation to the resident individual);

3. the effective tax rate of a controlled foreign company or the effective tax rate of a permanent establishment of a controlled foreign company - the arithmetic average of the effective tax rates on the profits of a controlled foreign company or the effective tax rates on the profits of a permanent establishment of a controlled foreign company, determined in accordance with subparagraph 18) of this paragraph, for the reporting period and two previous periods sequentially preceding the reporting period.

If, based on the results of the relevant period (periods), a controlled foreign company or a permanent establishment of a controlled foreign company has a financial profit before tax equal to zero or has a financial loss, the calculation of the effective rate does not take into account the corresponding indicators for such period (periods). In such a case, the effective tax rate on the profits of a controlled foreign company or the effective tax rate on the profits of a permanent establishment of a controlled foreign company is determined based on the corresponding indicators of the remaining number of periods in which the financial profit is received.

If the legislative acts of the state in which a controlled foreign company is registered establish an obligation to prepare consolidated financial statements reflecting the data of subsidiaries (associated, joint) organizations without preparing separate unconsolidated financial statements, then to calculate the effective tax rate of a controlled foreign company, financial profit before tax and income tax are recalculated in the following order:

financial profit before tax excludes the amounts of financial profit (loss) before tax of subsidiaries, reduced by the amount of profit (loss) from intra-group transactions, the share in the income of associated (joint) organizations recognized in the consolidated financial statements of a controlled foreign company, provided that the consolidated financial profit before tax of a controlled foreign company takes into account such amounts;

The amounts of income tax of subsidiaries recognized in the consolidated financial statements of a controlled foreign company as a current tax expense, excluding deferred taxes, are excluded from income tax, provided that the consolidated amount of income tax of a controlled foreign company includes such amounts;

4. control – control determined in accordance with international financial reporting standards or other internationally recognized financial reporting standards adopted by stock exchanges for admitting securities to trading;

5. approved financial statements - a document of a controlled foreign company or a permanent establishment of a controlled foreign company, corresponding to the conditions of clause 3 of Article 335 of this Code, certified by the signature of the first director (or a person authorized to sign financial statements) of a controlled foreign company and (or) a permanent establishment of a controlled a foreign company and including a balance sheet, profit and loss statement, cash flow statement, statement of changes in capital, explanatory note (or other document);

6. reporting period – the financial period in which financial profit is recognized;

7. immediate relatives:

spouse;

children, including adopted children;

children of the spouse, including adopted children;

grandchildren;

grandchildren of the spouse;

dependents;

spouse's dependents;

parents;

spouse's parents;

full and half brothers, sisters;

full and half brothers and sisters of the spouse;

8. indirect control – the resident has control through a controlled person (controlled persons);

9. indirect ownership (indirect participation) – ownership by a resident of shares in a controlled foreign company through a controlled person (controlled persons);

10. constructive control - the presence of direct and indirect control by the resident or the presence of direct and (or) indirect control by the resident and (together with) the immediate family member(s);

11. constructive ownership (constructive participation) - ownership by a resident directly and indirectly of participation shares in a controlled foreign company or ownership by a resident and (together with) his closest relative(s) directly and (or) indirectly of participation shares in a controlled foreign company;

12. total income - the sum of all income of a controlled foreign company or a permanent establishment of a controlled foreign company reflected in the approved separate unconsolidated financial statements of such a controlled foreign company or such a permanent establishment of a controlled foreign company for the reporting period.

For the purposes of part one of this subparagraph, income similar to that specified in subparagraphs 2) and 8) of paragraph 1 of the article are excluded from the total amount of income for the reporting period 238 of this Code. To apply this paragraph, the resident must have a document certified by the signature of the first director (or the person authorized to sign the financial statements) of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, disclosing information about each excluded type of income and expense, broken down by amounts (with mandatory translation into Kazakh or Russian) or an explanatory note to the audited financial statements, certified by the person who audited the financial statements of the controlled foreign company and (or) a permanent establishment of a controlled foreign company, disclosing information about each excluded type of income, broken down by amounts (with mandatory translation into Kazakh or Russian);

13. share of participation (participation) - share of participation (participation) in the authorized capital, share (participation) of voting shares in the authorized (stock) capital or share of participation (participation) in another form of organization;

14. income tax - foreign income tax or other foreign tax similar to corporate or individual income tax in the Republic of Kazakhstan, not including excess profit tax or special payments and taxes of subsoil users;

15. nominal income tax rate - a fixed rate of income tax or other foreign tax, similar to corporate income tax, on income received by a non-resident legal entity or other form of organization.

For the purposes of part one of this subclause, if the tax legislation of a foreign state establishes a progressive scale of tax rates, then the upper level of the rate of profit tax or other foreign tax similar to corporate income tax is taken as the nominal rate of income tax, without taking into account special tax regimes and other benefits provided by such foreign state.

If the tax system of a foreign country provides for several tax levels, including national, federal, cantonal, local, regional, municipal, municipal, provincial, state, prefectural and other territorial income taxes, then the nominal income tax rate is calculated as the sum of the corresponding income tax rates;

16. passive income – the following types of income are recognized as passive income:

dividends;

income in the form of remuneration;

income from increase in value;

income in the form of royalties;

income from insurance activities, if such activities are not the main activity of a controlled foreign company or a permanent establishment of a controlled foreign company;

income from the provision of consulting, legal, accounting, auditing, engineering, advertising, marketing services, as well as from research and development work, if these types of activities are not the main activity of a controlled foreign company or a permanent establishment of a controlled foreign company.

For the purposes of part one of this subparagraph, the main activity of a controlled foreign company or a permanent establishment of a controlled foreign company is recognized as an activity for which the income received is more than 50 percent of the total amount of the total annual income of such a controlled foreign company or a permanent establishment of a controlled foreign company;

17. share of passive income - the ratio of passive income of a controlled foreign company or permanent establishment of a controlled foreign company to the total amount of income of a controlled foreign company or permanent establishment of a controlled foreign company.

The share of passive income is not determined for controlled foreign companies or permanent establishments of controlled foreign companies registered in states with preferential taxation;

18. effective rate – the income tax rate, determined as the lowest of the following rates:

calculated as the ratio of the amount of income tax for the reporting period, considered according to the approved financial statements as current tax expense, not including deferred taxes, to the positive amount of financial profit before tax, determined in accordance with clause 3 of Article 335 of this Code for the reporting period;

calculated as the ratio of the paid amount of income tax for the reporting period to the positive amount of financial profit before tax, determined in accordance with clause 3 of Article 335 of this Code for the reporting period.

For the purposes of part one of this subparagraph, the amount of income tax includes income tax, including national, federal, cantonal, local, regional, municipal, communal, provincial, state, prefectural and other territorial income taxes and tax withheld at the source of payment, provided that the financial profit before tax includes (included) in the current or previous period income subject to tax withheld at the source of payment;

19. face:

individual;

legal entity - non-resident;

another form of organization;

20. direct control - the presence of control by a resident directly or through a trustee or nominee holder in the event that such control held by the nominee or trustee actually belongs to such a resident;

21. direct ownership (direct participation) - ownership by a resident of participation shares directly or through a trustee or nominee holder in the event that such participation shares held by the nominee holder or trustee actually belong to such a resident;

22. a foreign company - a legal entity - non-resident or another form of organization, with the exception of a person meeting the conditions defined by clause 1 of this article;

23. a single organizational structure of a consolidated group - persons other than individuals who are directly or indirectly and (or) constructively owned and (or) controlled by a resident.

For the purposes of part one of this subclause, the unified organizational structure of the consolidated group does not include persons other than individuals who are indirectly owned and (or) controlled through another resident. If a resident owns and (or) directly controls another resident, then this other resident is not included in the single organizational structure of the consolidated group.

Article 333. General provisions

Financial profits of a controlled foreign company or a permanent establishment of a controlled foreign company are not subject to double taxation.

Double taxation is eliminated by applying the following provisions:

1. exemption from taxation in accordance with Article 334 of this Code;

2. adjustments to the pre-tax financial profit of a controlled foreign company subject to the conditions specified in clause 3 of Article 335 of this Code;

3. reducing the financial profit before tax of a controlled foreign company in accordance with clause 5 of Article 335 of this Code;

4. offset against payment of corporate income tax in the Republic of Kazakhstan in the manner determined by clause 4 of Article 346 of this Code.

Article 334. Exemption from taxation

1. The financial profit of a controlled foreign company or the financial profit of a permanent establishment of a controlled foreign company is exempt from taxation in the Republic of Kazakhstan if one of the following conditions is met:

1. with indirect participation or indirect control of a resident in a controlled foreign company, carried out through another resident;

2. with indirect participation or indirect control of a resident in a controlled foreign company, carried out through a person who is not a controlled person;

3. if the financial income of the permanent establishment of a controlled foreign company was subject to income tax in the state in which the controlled foreign company that created the permanent establishment is registered at an effective rate of 20 percent or more;

4. if the financial income of a controlled foreign company or the financial income of a permanent establishment of a controlled foreign company was taxed in the state in which the controlled person through which the resident indirectly holds an interest in or has indirect control in the controlled foreign company is registered, at an effective rate of 20 percent or more;

5. if the share of passive income of a controlled foreign company or a permanent establishment of a controlled foreign company, with the exception of those registered in states with preferential taxation, is less than 20 percent;

6. with direct and (or) indirect ownership and (or) control by an investment resident of the AIFC in a controlled foreign company.

2. For the purposes of applying clause 1 of this article, the resident must have available (with mandatory translation into Kazakh or Russian) the following documents:

1. in case of application of subparagraph 1) or 2) paragraph 1 of this article:

copies of documents confirming indirect participation or indirect control of a resident in a controlled foreign company, specified or specified in subparagraphs 1) or 2) paragraph 1 of this article,

or

a copy of a document certified by the signature of the first manager (or the person authorized to sign financial statements) of the resident, disclosing the unified organizational structure of the consolidated group, the participant (shareholder) of which is the resident, reflecting the names of all participants of such a consolidated group and their geographical location (names of states (territories) where the participants of the consolidated group are created (established), the size of participation shares and state and tax registration numbers of all participants of the consolidated group (if tax registration is available);

2. in case of application of subparagraph 3) paragraph 1 of this article:

a copy of the approved separate financial statements of the controlled foreign company that has established the permanent establishment;

a copy of the approved financial statements of the permanent establishment of the controlled foreign company;

a document certified by the signature of the chief executive officer (or the person authorized to sign the financial statements) of a controlled foreign company, disclosing information about the inclusion in the financial profits of a controlled foreign company that has created a permanent establishment, the financial profits of such a permanent establishment, or an explanatory note to the audited financial statements, certified by the person who audited the financial statements of a controlled foreign company, disclosing information about the inclusion in the financial profits of a controlled foreign company that has created a permanent establishment, the financial profits of such a permanent establishment;

a copy of the document(s) drawn up in a foreign language confirming the payment of income tax on the financial profit of the permanent establishment of the controlled foreign company in the foreign country in which the controlled foreign company that has created the permanent establishment is registered.

If a withholding tax is included, when determining the effective rate, the resident must have:

a copy of a document (documents) drawn up in a foreign language confirming the withholding tax and transfer to the budget of a foreign state (foreign states) of tax on income (income) included (included) in financial profit before tax;

a document certified by the signature of the first manager (or a person authorized to sign the financial statements) of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, disclosing information on the inclusion in financial profit before tax of income (income) taxed with tax at source, or an explanatory note to the audited financial statements, certified by the person who audited the financial statements of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, disclosing information on the inclusion in financial profit before tax of income (income) taxed (taxed) at the source of payment;

3. in case of application of subparagraph 4) paragraph 1 of this article:

a copy of the approved consolidated financial statements of the controlled entity through which indirect ownership or indirect control is exercised in the controlled foreign company;

a copy of the approved separate unconsolidated financial statements of a controlled foreign company or the financial statements of a permanent establishment of a controlled foreign company;

a document certified by the signature of the first manager (or the person authorized to sign the financial statements) of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, disclosing information about the inclusion in the consolidated financial profit of a controlled entity through which the resident indirectly owns participation interests or has indirect control in a controlled foreign company, the financial profit of a controlled foreign company or the financial profit of a permanent establishment of a controlled foreign company, or an explanatory note to the audited financial statements, certified a person who conducted an audit of the financial statements of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, disclosing information about the inclusion in the consolidated financial income of a controlled entity through which a resident indirectly owns participation interests or has indirect control in a controlled foreign company, the financial profit of a controlled foreign company or the financial profit of a permanent establishment of a controlled foreign company;

a copy of the document(s) drawn up in a foreign language confirming the payment in the foreign country in which the controlled person through which the resident indirectly owns shares of participation or has indirect control in a controlled foreign company, income tax on the financial profit of a controlled foreign company or the financial profit of a permanent establishment of a controlled foreign company.

If a withholding tax is included, when determining the effective rate, the resident must have:

a copy of a document (documents) drawn up in a foreign language confirming the withholding tax and transfer to the budget of a foreign state (foreign states) of tax on income (income) included (included) in financial profit before tax;

a document certified by the signature of the first manager (or a person authorized to sign the financial statements) of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, disclosing information on the inclusion in financial profit before tax of income (income) taxed with tax at source, or an explanatory note to the audited financial statements, certified by the person who audited the financial statements of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, disclosing information on the inclusion in financial profit before tax of income (income) taxed (taxed) at the source of payment;

4. in case of application of subparagraph 5) paragraph 1 of this article:

a copy of the approved separate unconsolidated financial statements of a controlled foreign company or a permanent establishment of a controlled foreign company;

a document certified by the signature of the first director (or the person authorized to sign the financial statements) of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, disclosing information in the context of each type of passive income, indicating the amounts of income received by a controlled foreign company or a permanent establishment of a controlled foreign company for the reporting period, or an explanatory note to the audited financial statements, certified by the person who audited the financial statements of the controlled foreign company and (or) permanent establishment controlled foreign company, disclosing information in the context of each type of passive income, indicating the amount of income received by the controlled foreign company or the permanent establishment of the controlled foreign company for the reporting period.

Article 335. Taxation of profits of a controlled foreign company

1. The total profit of controlled foreign companies or permanent establishments of controlled foreign companies, with the exception of those registered in states with preferential taxation, determined in accordance with clauses 2, 3, 4 and 5 of this article is recognized as taxable income of controlled foreign companies and permanent establishments of controlled foreign companies, with the exception of those registered in states with preferential taxation, and is subject to corporate or individual income tax in the Republic of Kazakhstan.

The total profit of controlled foreign companies or permanent establishments of controlled foreign companies registered in states with preferential taxation, determined in accordance with paragraphs 2 and 3 of this article is recognized as taxable income of controlled foreign companies and permanent establishments of controlled foreign companies registered in states with preferential taxation, and is subject to corporate or individual income tax in the Republic of Kazakhstan.

2. The total profit of controlled foreign companies or permanent establishments of controlled foreign companies is determined by the following formula:

P = P1 × D1 + P2 × D2 +...+ Pn × Dn, where:

P – the total profit of all controlled foreign companies or permanent establishments of controlled foreign companies, with the exception of controlled foreign companies or permanent establishments of controlled foreign companies, the financial profit of which is exempt from taxation in accordance with Article 334 of this Code;

D1,2,...,n – the share of direct, indirect, constructive participation or direct, indirect, constructive control of a resident in each controlled foreign company;

P1,2,...,n – the positive value of the financial profit of each controlled foreign company or each permanent establishment of a controlled foreign company subject to taxation in the Republic of Kazakhstan, determined by a resident, according to one of the following formulas:

P1, P2,..., Pn = Pdn 1,2,...n – U1,2,...n – Ub1,2,...n

or

P1, P2,..., Pn= Pdn1,2,…n × DPD1,2,…n, where:

Pdn1,2,…n – positive value of financial profit before tax of each controlled foreign company or each permanent establishment of a controlled foreign company for the reporting period;

У1,2,…n – the amount of reductions made by a resident from the financial profit before tax of each controlled foreign company or the financial profit before tax of each permanent establishment of a controlled foreign company for the reporting period in accordance with clause 4 of this article;

DPD1,2,...n – the share of passive income of each controlled foreign company or each permanent establishment of a controlled foreign company, determined in accordance with subparagraph 17) paragraph 3 of Article 332 of this Code;

Ул1,2,…n – the amount of loss of each controlled foreign company or each permanent establishment of a controlled foreign company that arose in two periods successively preceding the reporting period. In this case, reduced losses in subsequent periods are not taken into account.

For the purposes of part one of this paragraph, a loss is a loss reflected in the approved separate unconsolidated financial statements, which must be available to the resident applying the loss (with mandatory translation into Kazakh or Russian).

A loss of a controlled foreign company or a permanent establishment of a controlled foreign company does not reduce:

1. the financial profit of this controlled foreign company and (or) this permanent establishment of a controlled foreign company, calculated in accordance with clause 3 of this article;

2. pre-tax financial income of another controlled foreign company or other permanent establishment of a controlled foreign company;

3. taxable income of the resident.

A resident does not have the right to use losses of a controlled foreign company and (or) a permanent establishment of a controlled foreign company registered in states with preferential taxation.

For the purposes of part one of this paragraph, if a resident uses a formula with a share of passive income when calculating the total profit of a controlled foreign company or permanent establishment of a controlled foreign company, it is necessary to apply the same formula to all its other controlled foreign companies or permanent establishments of controlled foreign companies for the reporting tax period.

3. The determination of the financial profit before tax of a controlled foreign company or the financial profit before tax of a permanent establishment of a controlled foreign company for the reporting period is carried out on the basis of the approved separate unconsolidated financial statements of a controlled foreign company or a permanent establishment of a controlled foreign company, prepared in accordance with the standard established by the legislation of the country in which the controlled foreign company is registered or the permanent establishment of a controlled foreign company is registered, or in accordance with international financial reporting standards. In this case, a resident has the right to determine the financial profit before tax of a controlled foreign company or a permanent establishment of a controlled foreign company on the basis of approved separate unconsolidated financial statements prepared in accordance with international financial reporting standards, only if audited financial statements are available.

If the legislative acts of the state in which the controlled foreign company is registered establish an obligation to prepare only consolidated financial statements with the consolidation of data from subsidiaries (associated, joint) organizations without preparing separate unconsolidated financial statements and there are no separate unconsolidated financial statements, the resident makes the following adjustments from the financial profit (loss) of the controlled foreign company for the reporting period, determined (defined) in the financial statements for the reporting period, by excluding the following amounts, confirmed by an audit report, which must be available to the resident:

the amount of financial profit (loss) for the reporting period of subsidiaries (associated, joint) organizations, collected in the consolidated financial profit (consolidated loss) according to the consolidated financial statements of the controlled foreign company;

the amount of financial profit (loss) of subsidiaries (associated, joint) organizations for the reporting period upon their consolidation from the consolidated financial profit (consolidated loss) according to the consolidated financial statements of the parent company for the reporting period, which is subject to increase (decrease) by the amount of financial profit (loss) from intragroup transactions if they are excluded during consolidation.

When adjusting the data of the consolidated financial statements of a controlled foreign company for the reporting period in accordance with this paragraph, dividends received or to be received from a subsidiary (associated, joint) organization that are not reflected in the consolidated financial profit (consolidated loss) on the consolidated financial statements, recognized in the accounting records in the reporting period, are subject to inclusion in the income of the controlled foreign company for the reporting period and are confirmed by the auditor's report.

For the purposes of this paragraph, income similar to that specified in subparagraphs 2) and 8) paragraph 1 of Article 238 of this Code, and expenses similar to those specified in paragraph 5 and 6 Article 257 of this Code, provided that financial profit before tax includes such income and (or) expenses. To apply this part, the resident must have a document certified by the signature of the first manager (or the person authorized to sign the financial statements) of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, disclosing information about each excluded type of income and expense, broken down by amounts (with mandatory translation into Kazakh or Russian), or an explanatory note to the audited financial statements, certified by the person who audited the financial statements of the controlled foreign company and (or) a permanent establishment of a controlled foreign company, disclosing information about each excluded type of income and expense, broken down by amounts (with mandatory translation into Kazakh or Russian).

4. If a resident does not have approved separate unconsolidated financial statements before March 31 of the second year following the reporting year, the amount of financial profit before tax of a controlled foreign company or financial profit before tax of a permanent establishment of a controlled foreign company for such reporting period is determined by the resident at his option in one of the following procedures:

1. in a manner similar to the procedure for determining taxable income in accordance with the provisions of this Code;

2. as the product of the amount of income of a controlled foreign company or the income of a permanent establishment of a controlled foreign company for the reporting period and a coefficient of 0.5. The amount of income is determined based on the receipts of money into the bank accounts of a controlled foreign company or the bank accounts of a permanent establishment of a controlled foreign company during the reporting period.

For the purposes of part one of this subclause, the following types of income are subject to exclusion if supporting documents are available:

receipt of money to the bank accounts of a controlled foreign company or a permanent establishment of a controlled foreign company during the reporting period from other bank accounts of this controlled foreign company or its permanent establishment (domestic and interbank money transfers);

receipt and (or) return of borrowed funds, with the exception of interest on loans and penalties, fines. To apply this paragraph, the resident must have a copy of the loan agreement and payment order on the return and (or) receipt of borrowed funds;

receipt of erroneously credited amounts of money subject to refund in the current tax period;

receipt of money as a contribution to the authorized capital.

A resident, upon receipt of a document that meets the conditions of clause 3 of this article, after the period established by clause 4 of Article 359 of this Code, is obliged to recalculate the amount of financial profit of a controlled foreign company and (or) the permanent establishment of a controlled foreign company.

If there is a document that meets the conditions of subparagraph 1) paragraph 3 of Article 332 of this Code, the taxpayer is obliged to recalculate the amount of financial profit of a controlled foreign company or a permanent establishment of a controlled foreign company.

5. A resident has the right to reduce the financial profit before tax of a controlled foreign company by the following amounts, subject to the availability of supporting documents:

1. the amount of reduction determined by the following formula:

U = FP × (D(1)/SSD), where:

Y – amount of reduction;

FP – positive value of financial profit before tax of a controlled foreign company;

D(1) – income of a controlled foreign company from business activities in the Republic of Kazakhstan through a branch, representative office, permanent establishment, subject to corporate income tax in the Republic of Kazakhstan at a rate of 20 percent or more, within the taxable income of the branch, provided that the financial profit before tax of the controlled foreign company takes into account the taxable income specified in this subparagraph;

SSD – total amount of income;

2. the amount of reduction determined by the following formula:

U = FP × (D(2)/SSD), where:

Y – amount of reduction;

FP – positive value of financial profit before tax of a controlled foreign company;

D(2) – income from the provision of services (performance of work) in the Republic of Kazakhstan without the formation of a permanent establishment, received by a controlled foreign company from sources in the Republic of Kazakhstan, taxed in the Republic of Kazakhstan with corporate income tax at source at a rate of 20 percent, provided that financial profit before tax is determined taking into account the income specified in this subparagraph;

SSD – total amount of income;

3. dividends received by a controlled foreign company from sources in the Republic of Kazakhstan, not subject to corporate income tax at the source of payment in accordance with subparagraph 7) of Article 681 of this Code, provided that the financial profit before tax of the controlled foreign company includes such income;

4. the amount of dividends received by one controlled foreign company from another controlled foreign company included in the single organizational structure of the consolidated group.

In this case, the financial profit of one controlled foreign company must include such dividends that were previously taxed (subject to taxation in the current period) by corporate income tax on the financial profit of another such controlled foreign company in the Republic of Kazakhstan and (or) reduced in accordance with subparagraphs 3), 5), 6), 7), 8) and 9) of this paragraph or part one of this subparagraph;

5. the amount of dividends received by a controlled foreign company from a foreign company that is part of the single organizational structure of the consolidated group.

In this case, the financial profit of such a controlled foreign company must include such dividends that were previously taxed (subject to taxation in the current period) by corporate income tax on the financial profit of another such controlled foreign company in the Republic of Kazakhstan and (or) reduced in accordance with subparagraphs 3), 4), 6), 7), 8) and 9) of this paragraph or part one of this subparagraph;

6. the amount of reduction determined by the following formula:

U = FP × (D(6)/SSD), where:

Y – amount of reduction;

FP – positive value of financial profit before tax of a controlled foreign company;

D(6) – income in the form of fees and (or) from capital gains, and (or) in the form of royalties received by a controlled foreign company from sources in the Republic of Kazakhstan, previously subject to corporate income tax at source in the Republic of Kazakhstan, provided that the financial profit before tax of the controlled foreign company includes such income;

SSD – total amount of income;

7. the amount of reduction determined by the following formula:

U = FP × (D(7)/SSD), where:

Y – amount of reduction;

FP – positive value of financial profit before tax of a controlled foreign company;

D(7) – income from the increase in value received by one controlled foreign company from the sale of another controlled foreign company, which is the founder of a resident of the Republic of Kazakhstan, meeting the conditions of subparagraph 4) of Article 681 of this Code, provided that the financial profit of one controlled foreign company includes such income;

SSD – total amount of income;

8. income in the form of fees and (or) from capital gains and (or) in the form of royalties received by a controlled foreign company from sources in the Republic of Kazakhstan, not subject to corporate income tax at the source of payment in accordance with subparagraphs 1) and 4) Article 681 of this Code, provided that the financial profit before tax of a controlled foreign company includes such income;

9. the amount of dividends received by a controlled foreign company from sources in the Republic of Kazakhstan, previously subject to corporate income tax at source in the Republic of Kazakhstan, provided that financial profit before tax includes such dividends;

10. the amount of dividends received by a controlled foreign company from a foreign company included in the single organizational structure of the consolidated group. In this case, the financial profit of such a controlled foreign company must include such dividends received from sources of the Republic of Kazakhstan that were previously subject to corporate income tax at source in the Republic of Kazakhstan and (or) were not subject to corporate income tax at source in accordance with subparagraph 7) Article 681 of this Code.

The provisions of part one of this paragraph do not apply to a controlled foreign company and (or) a permanent establishment of a controlled foreign company that are registered in states with preferential taxation.

6. In case of discrepancy between the duration or dates of the beginning and end of the reporting period in a foreign country and the reporting tax period in the Republic of Kazakhstan, determined in accordance with Article 358 of this Code, the taxpayer is obliged to adjust the amount of financial profit of each controlled foreign company or financial profit of each permanent establishment a controlled foreign company subject to taxation in the Republic of Kazakhstan, as follows by applying adjustment factors (K1, K2):

P1, P2, …, Pn = Pn × K1 + Pn+1 × K2,

K1 = NP (CH)1 / NP (CH)3,

K2 = NP (CH)2 / NP (CH)3, where:

P1, P2, …, Pn – a positive value of the financial profit of each controlled foreign company or each permanent establishment of a controlled foreign company subject to taxation in the Republic of Kazakhstan;

Mon – a positive value of the financial profit of a controlled foreign company or the financial profit of a permanent establishment of a controlled foreign company, subject to taxation in the Republic of Kazakhstan, for one reporting period included within the reporting tax period in the Republic of Kazakhstan;

Pn+1 – a positive value of the financial profit of a controlled foreign company or the financial profit of a permanent establishment of a controlled foreign company, subject to taxation in the Republic of Kazakhstan, for another reporting period included within the reporting tax period in the Republic of Kazakhstan;

NP (SN)1 – the number of months of one reporting period in a foreign country, within which a resident owns shares of participation or has control in a controlled foreign company, falling within the scope of the reporting tax period in the Republic of Kazakhstan;

NP (SN)2 – the number of months of the next reporting period in a foreign country, within which the resident owns shares of participation or has control in a controlled foreign company, falling within the scope of the reporting tax period in the Republic of Kazakhstan;

NP (SN)3 – the total number of months of the reporting period in a foreign country.

7. The amount of financial profit of each controlled foreign company or financial profit of each permanent establishment of a controlled foreign company subject to taxation in the Republic of Kazakhstan, expressed in foreign currency, is recalculated by the resident in tenge using the arithmetic average of the official exchange rate for the reporting period.

8. The coefficient of direct participation or direct control of a resident in each controlled foreign company is determined by the following formula:

D1, D2, …, Dn = X/100%, where:

D1, D2, …, Dn – coefficient of direct participation or direct control of a resident in each controlled foreign company;

X – the share of direct participation or direct control of a resident in each controlled foreign company, as a percentage.

The coefficient of indirect participation or indirect control of a resident in each controlled foreign company is determined by the following formula:

D1, D2, …, Dn = X1/100% x X2/100% x...x Xn/100%, where:

D1, D2, …, Dn – coefficient of indirect participation or indirect control of a resident in each controlled foreign company;

X1 – the share of direct participation or direct control of a resident in the entity through which indirect participation or indirect control is exercised, as a percentage;

X2, ... – the share of direct participation or direct control of each previous person in each subsequent person in the appropriate sequence through which indirect participation or indirect control is exercised, as a percentage;

Xn – the share of direct participation or direct control of the previous person in a controlled foreign company, as a percentage.

The coefficient of constructive participation or constructive control of a resident in each controlled foreign company is calculated in one of the following order:

1. the coefficient of direct participation or direct control of a resident in a controlled foreign company

plus

coefficient of indirect participation or indirect control of a resident in a controlled foreign company;

2. the coefficient of direct and (or) indirect participation or direct and (or) indirect control of a resident in a controlled foreign company

plus

coefficient of direct and (or) indirect participation or direct and (or) indirect control of a controlled person in a controlled foreign company, provided that the controlled person is a close relative of a resident and a resident of the Republic of Kazakhstan.

If a resident individual has constructive ownership of participation shares or if a resident individual has constructive control in a controlled foreign company with the participation of immediate resident relatives who have not reached the age of majority, the provisions of this article apply to such constructive ownership or such constructive control. If a resident individual has constructive ownership of participation shares or if a resident individual has constructive control in a controlled foreign company with the participation of immediate resident relatives who have reached the age of majority and (or) retirement age, the provisions of this paragraph apply to such constructive ownership or such constructive control, subject to the written consent of such immediate relatives. In the absence of the written consent of such immediate relative(s), the tax obligation in accordance with this chapter is fulfilled by each person (the resident and such immediate relative(s) of the resident) independently in proportion to the share of ownership or control in the controlled foreign company in the event that the aggregate share of participation of the resident and such immediate relative(s) in the controlled foreign company exceeds 25 percent or the total of the resident and such the immediate family member(s) have control in the controlled foreign company.

9. The provisions of this article apply to the permanent establishment of a controlled foreign company.

10. The provisions of this article apply regardless of the benefits provided by the Republic of Kazakhstan to a resident and (or) established by the legislation of the Republic of Kazakhstan for a resident, investment tax preferences, most favored nation treatment, as well as other tax conditions more favorable than those provided for by this Code.

11. For the purposes of this article, supporting documents mean the following documents:

1. for the application of subparagraph 1) of part one of paragraph 4 of this article, copies of documents allowing to determine the amount of financial profit before tax for the reporting period of a controlled foreign company or a permanent establishment of a controlled foreign company. Such documents are statements from bank accounts of a controlled foreign company or a permanent establishment of a controlled foreign company, primary documents confirming transactions carried out in accordance with the business practices of a controlled foreign company or a permanent establishment of a controlled foreign company;

2. for the application of subparagraph 2) part one of paragraph 4 of this article:

copies of monthly statements on paper and (or) electronic media from all bank accounts of a controlled foreign company or permanent establishment of a controlled foreign company for the reporting period;

an official document issued by a bank and (or) a document certified by the signature of the first manager (or person authorized to sign financial statements) of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, disclosing the information provided for in part two subparagraph 2) of part one of paragraph 4 of this article, and containing information all bank accounts of a controlled foreign company or a permanent establishment of a controlled foreign company;

3. for the application of subparagraph 1) part one of paragraph 5 of this article:

a copy of the approved financial statements of a controlled foreign company;

a document certified by the signature of the chief executive officer (or the person authorized to sign the financial statements) of a controlled foreign company, containing a breakdown of the income and expenses of each branch of the controlled foreign company included in the financial profit of the controlled foreign company, indicating the business identification numbers of such branches, or an explanatory note to the audited financial statements, certified by the person who audited the financial statements of the controlled foreign company, containing a breakdown of the income and expenses of each branches of a controlled foreign company included in the financial income of the controlled foreign company, indicating the business identification numbers of such branches;

4. for the application of subparagraph 2) part one of paragraph 5 of this article:

a copy of the approved financial statements of a controlled foreign company or a permanent establishment of a controlled foreign company;

a document certified by the signature of the first director (or a person authorized to sign financial statements) of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, containing a breakdown of income from the provision of services (performance of work) in the Republic of Kazakhstan without the formation of a permanent establishment of a controlled foreign company, broken down by amounts and customers, indicating business identification numbers and (or) individual identification numbers, or an explanatory note to the audited financial statements certified by the person who audited the financial statements of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, containing a breakdown of income from the provision of services (performance of work) in the Republic of Kazakhstan without the formation of a permanent establishment of a controlled foreign company, broken down by amounts and customers, indicating business identification numbers and (or) individual identification numbers;

5. for the application of subparagraphs 3), 4), 5), 9) and 10) part one of paragraph 5 of this article:

copies of the document(s) confirming the distribution of dividends of a controlled foreign company;

a document certified by the signature of the first director (or person authorized to sign the financial statements) of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, confirming the distribution and payment of dividends from sources in the Republic of Kazakhstan of a controlled foreign company and (or) a foreign company to another controlled foreign company applying the reduction (in case of application of subparagraphs 3), 9) and 10) part one of paragraph 5 of this article), or an explanatory note to the audited financial statements, certified by the person who audited the financial statements of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, confirming the distribution and payment of dividends from sources in the Republic of Kazakhstan of a controlled foreign company and (or) a foreign company to another controlled foreign company applying the reduction (in case of application of subparagraphs 3), 9) and 10) part one of paragraph 5 of this article);

a copy of the approved financial statements of a controlled foreign company or a permanent establishment of a controlled foreign company;

a document certified by the signature of the first director (or the person authorized to sign the financial statements) of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, containing information on dividends received from subsidiaries (associated) organizations of a controlled foreign company, broken down by the amounts and names of companies distributing dividends, indicating the registration number in the country of residence, or an explanatory note to the audited financial statements, certified by the person who audited the financial statements controlled foreign company and (or) permanent establishment of a controlled foreign company, containing information on dividends received from subsidiaries (associated) organizations of a controlled foreign company, broken down by amounts and names of companies distributing dividends, indicating the registration number in the country of residence;

a document certified by the signature of the first manager (or a person authorized to sign financial statements) of a resident, containing information about the unified organizational structure of the consolidated group, indicating the names, registration numbers in the country of residence, their geographical location (names of states (territories), the size of participation interests (voting shares) of all participants in the unified organizational structure of the consolidated group;

6. for the application of subparagraphs 6), 7) and 8) part one of paragraph 5 of this article:

a copy of the approved financial statements of a controlled foreign company or a permanent establishment of a controlled foreign company;

a document certified by the signature of the first director (or a person authorized to sign financial statements) of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, containing a breakdown of income in the form of remuneration, royalties from sources in the Republic of Kazakhstan, broken down by amounts and names of residents of the Republic of Kazakhstan who paid the income, indicating business identification numbers and (or) individual identification numbers (in case of application of subparagraphs 6) and 8) part one of paragraph 5 of this article regarding income in the form of fees, royalties) or an explanatory note to the audited financial statements, certified by the person who conducted the audit of the financial statements of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, containing a breakdown of income in the form of fees, royalties from sources in the Republic of Kazakhstan in the context of amounts and names of residents of the Republic of Kazakhstan who paid the income, indicating business identification numbers and (or) individual identification numbers (in case of application of subparagraphs 6) and 8) part one of paragraph 5 of this article in relation to income in the form of fees, royalties);

a document certified by the signature of the first director (or a person authorized to sign financial statements) of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, containing a breakdown of income in the form of an increase in value, broken down by amounts, names and assets sold, including those located in the Republic of Kazakhstan, indicating registration numbers in the country of residence (in case of application of subparagraphs 6), 7) and 8) part one of paragraph 5 of this article regarding income in the form of increase in value) or an explanatory note to the audited financial statements, certified by the person who audited the financial statements of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, containing a breakdown of income in the form of increase in value, in breakdown of amounts, names and assets sold, including those located in the Republic of Kazakhstan, indicating registration numbers in the country of residence (in case of application of subparagraphs 6), 7) and 8) part one of paragraph 5 of this article in relation to income in the form of capital gains);

a document certified by the signature of the first manager (or a person authorized to sign financial statements) of a resident, containing information about the unified organizational structure of the consolidated group, indicating the names, registration numbers in the country of residence, their geographical location (names of states (territories), the size of participation interests (voting shares) of all participants in the unified organizational structure of the consolidated group;

copies of title documents of a resident of the Republic of Kazakhstan that meets the conditions of subparagraph 4) of Article 681 of this Code;

7. for the application of paragraph eleven of part one of paragraph 2 of this article:

a copy of the approved financial statements of a controlled foreign company or a permanent establishment of a controlled foreign company;

a document certified by the signature of the first director (or the person authorized to sign the financial statements) of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, disclosing the ratio of passive income to the total amount of income, in the context of each type of passive income and amounts included in the total amount of income, indicating the registration number of the buyer in the country of residence, or an explanatory note to the audited financial statements certified by the person who audited the financial statements of the controlled foreign company and (or) a permanent establishment of a controlled foreign company, disclosing the ratio of passive income to the total amount of income, in the context of each type of passive income and amounts included in the total amount of income, indicating the registration number of the buyer in the country of residence.

The documents specified in this paragraph, or their copies, must be available to the resident (with mandatory translation into Kazakh or Russian if necessary), applying the provisions of paragraphs 4 and 5 of this article.

12. The resident is obliged, no later than ten working days after submitting a corporate or individual income tax return, which includes the total profit of controlled foreign companies or permanent establishments of controlled foreign companies, to submit a transformation document to the authorized body.

For the purposes of this section, a transformation document is recognized as a document certified by the signature and seal (if any) of a resident (or a person authorized to sign on the basis of a notarized power of attorney), containing the following information:

1. a unified organizational structure of the consolidated group, the participant (shareholder) of which is a resident, reflecting the names of all participants of the consolidated group and their geographical location (names of states (territories) where the participants of the consolidated group were created (established), the size of participation shares, state and tax registration numbers of all participants of the consolidated group (if tax registration is available);

2. financial profit and the aggregate amount of income of each controlled foreign company and (or) permanent establishment of a controlled foreign company;

3. the ratio of passive income to the total amount of income of each controlled foreign company or permanent establishment of a controlled foreign company in the context of each type of passive income and amounts included in the total amount of income, indicating the registration number of the buyer in the country of residence (in the case of applying paragraph eleven of part one clause 2 of this article);

4. a loss of each controlled foreign company or permanent establishment of a controlled foreign company, arising in two periods successively preceding the reporting period, indicating the amounts and year of occurrence of the loss (in the case of application of paragraph twelve of part one clause 2 of this article);

5. each excluded type of income and expense from the total amount of income or financial profit before tax of a controlled foreign company or a permanent establishment of a controlled foreign company by amounts (in the case of application of subparagraph 12) paragraph 3 of Article 332 of this Code or part two of paragraph 3 of this article);

6. financial profit (loss) for the reporting period of each subsidiary (associated, joint) organization, consolidated in the consolidated financial profit (consolidated loss) according to the consolidated financial statements of a controlled foreign company, broken down by amounts, names and registration numbers in the country of residence of the subsidiary (associated, joint) organizations (in case of application of part three clause 3 of this article);

7. financial profit (loss) for the reporting period of each subsidiary (associated, joint) organization upon its consolidation from the consolidated financial profit (consolidated loss) according to the consolidated financial statements of the parent company for the reporting period, which is subject to increase (decrease) by the amount of financial profit (loss) from intragroup transactions if they are excluded during consolidation, broken down by amounts, names and registration numbers in the country of residence of the subsidiaries (associated, joint) organizations (in case of application of part four clause 3 of this article);

8. bank accounts of a controlled foreign company or a permanent establishment of a controlled foreign company, indicating the total amount of money received for the reporting period by bank account numbers, name of the financial organization and geographical location (names of states (territories) (in the case of application of clause 4 of this article);

9. receipt of money to the bank accounts of a controlled foreign company or a permanent establishment of a controlled foreign company for the reporting period from other bank accounts of this controlled foreign company or its permanent establishment (internal and interbank money transfers) indicating bank account numbers, amounts and dates of transactions (in case of application of clause 4 of this article);

receipt and (or) return of borrowed funds, with the exception of interest on loans and penalties, fines, indicating bank account numbers, amounts and dates of transactions (in case of application of clause 4 of this article);

receipt of erroneously credited money subject to return in the current tax period (in case of application of clause 4 of this article);

receipt of money as a contribution to the authorized capital, indicating bank account numbers, amounts and dates of transactions (in the case of applying clause 4 of this article);

10. income and expenses of each branch of a controlled foreign company included in the financial profit of a controlled foreign company, indicating the business identification numbers of such branches (in case of application of subparagraph 1) part one of paragraph 5 of this article);

11. income from the provision of services (performance of work) in the Republic of Kazakhstan without the formation of a permanent establishment of a controlled foreign company, broken down by amounts and buyers, indicating business identification numbers and (or) individual identification numbers (in case of application of subparagraph 2) of part one of paragraph 5 of this articles);

12. the structure of receiving dividends by a controlled foreign company, reflecting the distribution of such dividends from the original source (in case of application of subparagraphs 3), 4), 5), 9) and 10) part one of paragraph 5 of this article).

For the purposes of part one of this subclause, the structure must contain the name of persons other than individuals, and also contain the following information about each participant in the structure:

amounts and periods of dividend distribution;

registration numbers in the country of residence;

the amount of financial profit for the periods in which dividends are distributed;

13. income in the form of fees, royalties from sources in the Republic of Kazakhstan in the context of amounts and names of residents of the Republic of Kazakhstan who paid the income, indicating business identification numbers and (or) individual identification numbers (in case of application of subparagraphs 6) and 8) part one of paragraph 5 of this article in relation to income in the form of fees, royalties);

14. income in the form of an increase in value in the context of amounts, names and sold assets, including those located in the Republic of Kazakhstan, indicating registration numbers in the country of residence (in case of application of subparagraphs 6), 7) and 8) part one of paragraph 5 of this article in relation to income in the form of capital gains);

15. in case of application of clause 4 of Article 346, clause 2 of Article 413 and clause 2 Article 414 of this Code:

the amount of payment in the foreign country in which the controlled foreign company and (or) the permanent establishment of the controlled foreign company is registered, foreign income tax on the financial profit of the controlled foreign company and (or) the permanent establishment of the controlled foreign company;

withholding and transfer to the budget of a foreign state (foreign states) of tax at source on income (income) included (included) in the financial profit before tax of a controlled foreign company and (or) the permanent establishment of a controlled foreign company;

inclusion in financial profit before taxation of income (income) subject to tax at source.

13. Failure to include in the taxable income of a resident legal entity or the annual income of a resident individual on a tax return the financial profit of a controlled foreign company or the financial profit of a permanent establishment of a controlled foreign company subject to taxation in the manner prescribed by this article, or understatement of the amount of such financial profit of a controlled foreign company or a permanent establishment of a controlled foreign company in the tax return of a resident entails liability in accordance with the laws of the Republic of Kazakhstan.

14. The resident is released from liability and the accrual of penalties if the following conditions are simultaneously met:

1. if the authorized body, based on the results of an exchange of information carried out with a competent or authorized body of a foreign state in accordance with an international treaty, based on information available to the authorized body in accordance with clause 15 of this article, received the following information:

on the resident’s ownership, directly or indirectly, or constructively, of participating interests, or whether the resident has direct, indirect, or constructive control in a controlled foreign company;

on the effective income tax rate;

on the financial profit before tax of a controlled foreign company or the permanent establishment of a controlled foreign company;

2. if it is impossible for a resident to independently obtain the information specified in subparagraph 1) part one of this paragraph;

3. in the event that a resident submits to the relevant tax authority an application for participation (control) in a controlled foreign company and a corporate or individual income tax return for the previous (previous) and (or) reporting tax period (periods) with inclusion in the taxable income of a resident legal entity or the annual income of a resident individual of the financial profit of a controlled foreign company or the financial profit of a permanent establishment of a controlled foreign company subject to taxation, within the time limits established in the notification of the tax authority.

The impossibility of obtaining information means the simultaneous fulfillment of the following conditions:

1. the resident sends requests more than once independently and (or) through a controlled person to a controlled foreign company and does not receive answers to his requests regarding the size of the participation interest or control in the controlled foreign company and (or) the submission of approved financial statements and (or) audited financial statements of the controlled foreign company or the permanent establishment of the controlled foreign company for the relevant period (periods);

2. lack of information about the financial statements of a controlled foreign company or a permanent establishment of a controlled foreign company on Internet resources, in the media and other sources of information due to the non-publicity of the controlled foreign company.

15. If it is impossible for a resident to obtain information on his own, the resident has the right to contact the authorized body with a request to send a request to the competent or authorized body of a foreign state with which the Republic of Kazakhstan has an international treaty, in terms of obtaining from it the following information and (or) documents:

1. on the size of the resident’s participation share or whether the resident has control in a controlled foreign company;

2. on the effective rate of tax on profits of a controlled foreign company or a permanent establishment of a controlled foreign company for the relevant period (periods) (if necessary);

3. on the financial profit before tax of a controlled foreign company or a permanent establishment of a controlled foreign company for the relevant period(s) (if necessary);

4. audited financial statements of a controlled foreign company or a permanent establishment of a controlled foreign company for the relevant period(s).

When applying to the authorized body, the resident encloses information about the controlled foreign company with the disclosure of all involved controlled persons through whom indirect or constructive participation or indirect or constructive control is exercised. The resident also has the right to attach to the application copies of requests sent to the controlled foreign company independently or through a controlled person for the provision of information and (or) documents specified in this paragraph to the controlled foreign company.

16. When exercising tax control, the tax authority has the right to request from a resident the audited financial statements of a controlled foreign company and (or) a permanent establishment of a controlled foreign company.

From the date of sending the request, the resident is obliged to submit audited financial statements (with mandatory translation into Kazakh or Russian) within two hundred and fifty calendar days.

After receiving the audited financial statements, the tax authority has the right to restate the financial income of a controlled foreign company or a permanent establishment of a controlled foreign company if there are discrepancies with the authorized financial statements.

In case of failure to submit audited financial statements after the expiration of the period specified in part two of this paragraph, the tax authority has the right to recalculate the financial profit of a controlled foreign company or a permanent establishment of a controlled foreign company in the manner established by paragraph 4 of this article.

Article 336. Application for participation (control) in a controlled foreign company

1. A resident is required to submit an application for participation (control) in a controlled foreign company no later than March 31 of the year following the reporting tax period.

An application for participation (control) in a controlled foreign company is submitted to the tax authority as of December 31 of the reporting tax period.

The provisions of this paragraph do not apply to residents who meet the requirements of subparagraph 1) of paragraph 1 of Article 334 of this Code.

2. The resident submits an application for participation (control) in a controlled foreign company to the tax authority at the place of residence or location.

3. If incomplete information, inaccuracies or errors are detected in filling out the submitted application for participation (control) in a controlled foreign company, the resident has the right to submit an adjusted application taking into account updated information.

4. If the tax authority has information, including that received from a competent or authorized body of a foreign state as part of the exchange of information for tax purposes in accordance with an international treaty, one of the parties to which is the Republic of Kazakhstan, indicating that the resident owns directly or indirectly, or constructively, shares of participation or direct or indirect, or constructive control in a controlled foreign company, and in the event that such a resident has not submitted a statement of participation (control) in a controlled foreign company in accordance with this article foreign company within the established time frame, the tax authority sends such a resident taxpayer a notice to eliminate violations of the tax legislation of the Republic of Kazakhstan, which must reflect the following information:

1. name or surname, first name and patronymic of the resident to whom the notification is sent;

2. the name of a controlled foreign company or a permanent establishment of a controlled foreign company in respect of which or which the tax authority has information indicating that the resident owns directly or indirectly or constructively shares of participation or has direct or indirect or constructive control in the controlled foreign company;

3. state and (or) tax registration numbers of a controlled foreign company or permanent establishment of a controlled foreign company (if tax registration is available);

4. a description of the grounds available to the tax authorities for recognizing a resident’s share of participation or control in a controlled foreign company;

5. the requirement to submit a statement of participation (control) in a controlled foreign company;

6. the requirement to submit a corporate or individual income tax return reflecting the tax liability in accordance with Article 335 of this Code.

5. In case of agreement with the violations specified in the notice of elimination of violations of the tax legislation of the Republic of Kazakhstan, the resident submits to the relevant tax authority an application for participation (control) in a controlled foreign company no later than thirty working days following the day of receipt of the notification of elimination of violations of the tax legislation of the Republic of Kazakhstan, tax reporting regarding the inclusion of the tax liability arising in accordance with Article 335 of this Code, for the period of holding direct or indirect, or constructive shares of participation or having direct or indirect, or constructive control in a controlled foreign company.

6. In case of disagreement with the violations specified in the notification, the resident submits one of the following documents:

1. an explanation of the identified violations in writing on paper or in the form of an electronic document - to the tax authority that sent a notification to eliminate violations of the tax legislation of the Republic of Kazakhstan;

2. a complaint against the actions (inaction) of officials of the tax authority who sent a notice to eliminate violations of the tax legislation of the Republic of Kazakhstan - to the authorized body or court.

In this case, the resident is obliged, along with explanations, to submit documents indicating that the resident does not own, directly or indirectly, or constructively, shares of participation, or that the resident does not have direct, indirect, or constructive control in a controlled foreign company.

7. The tax authority is obliged to consider the explanations and supporting documents submitted by the resident.

8. A resident taxpayer is recognized as directly or indirectly or constructively owning participating interests or having direct or indirect or constructive control in a controlled foreign company if one of the following conditions is met:

1. in the absence of a complaint against the actions (inaction) of officials of the tax authority who sent the notification, and the taxpayer fails to comply with the notification;

2. in the absence of grounds refuting the information specified in clause 4 of this article, that the resident owns directly or indirectly or constructively shares of participation or has direct or indirect or constructive control in a controlled foreign company, based on the results of consideration of explanations and supporting documents resident taxpayer, available and (or) available to the tax authority.

If, in accordance with this chapter, a resident is recognized as directly or indirectly or constructively owning shares of participation, or a resident is recognized as having direct or indirect or constructive control in a controlled foreign company, such resident shall be subject to the provisions of this chapter. In this case, the tax authority sends a decision to such resident taxpayer to recognize him as a direct or indirect, or constructive owner of participation shares or having direct, indirect, or constructive control in a controlled foreign company no later than three working days from the date of the decision on such recognition.

9. A resident taxpayer who is recognized as directly or indirectly or constructively owning shares or having direct or indirect or constructive control in a controlled foreign company has the right to appeal this decision to the authorized body no later than fifteen working days from the date of receipt of such a decision.

10. The provisions of clause 8 of this article also apply to cases that simultaneously meet the following conditions:

1. upon receipt by a resident of one of the following types of refusal to satisfy the complaint:

court;

higher tax authority;

authorized body;

2. if the taxpayer fails to comply with a notice to eliminate a violation of the tax legislation of the Republic of Kazakhstan or a decision of the tax authority to recognize a resident taxpayer as directly or indirectly, or constructively owning shares of participation or having direct or indirect or constructive control in a controlled foreign company.

11. The provisions of paragraphs 4 – 10 of this article also apply to cases of timely submission by a resident of an application for participation (control) in a controlled foreign company if it does not contain information about one or more controlled foreign companies.

Chapter 34. REDUCTION OF TAXABLE INCOME

Article 337. Reduction of taxable income

1. A taxpayer has the right to reduce taxable income for the following types of expenses:

1. taxpayers who were monitored by large taxpayers during the tax period, with the exception of participants in horizontal monitoring - in the amount of a total amount not exceeding 3 percent of taxable income:

charitable assistance in the presence of a decision of the taxpayer based on an application from the person receiving assistance;

the value of the property transferred free of charge, the recipient of which is:

non-profit organization;

an organization operating in the social sphere.

The provisions of this subparagraph also apply to taxable income from contract activities of a subsoil user;

2. taxpayers, with the exception of taxpayers specified in subparagraph 1) of this paragraph - in the amount of a total amount not exceeding 4 percent of taxable income:

charitable assistance in the presence of a decision of the taxpayer based on an application from the person receiving assistance;

the value of the property transferred free of charge, the recipient of which is:

non-profit organization;

an organization operating in the social sphere.

The provisions of this subparagraph also apply to taxable income from contract activities of a subsoil user;

3. 2 times the amount of expenses incurred for remuneration of persons with disabilities and 50 percent of the amount of calculated social tax from wages and payments to persons with disabilities;

4. social entrepreneurship entities included in the register of social entrepreneurship entities - in the amount of expenses incurred to pay for training to master a profession, professional training, retraining or advanced training of employees who are:

persons with disabilities;

parents and other legal representatives raising a child with a disability;

pensioners and citizens of pre-retirement age (within five years before the age giving the right to old-age pension payments);

pupils of children's villages and graduates of orphanages, boarding schools for orphans and children left without parental care, under the age of twenty-nine;

persons released from serving a sentence from institutions of the penitentiary system, within twelve months after release;

kandasami.

The reduction in taxable income provided for by this subparagraph is applied in the amount of expenses incurred per employee during the tax period, but not more than 120 times the monthly calculation index in effect on January 1 of the corresponding financial year.

When changing the status of an employee, as provided for in part one of this subclause, the amount of taxable income is reduced based on the proportion of months in the tax period when the employee corresponded to the status defined in part one of this subclause.

The reduction of taxable income for an employee is made once and is not allowed to be re-applied in subsequent tax periods;

5. expenses for training of an individual who is not in an employment relationship with the taxpayer, subject to the conclusion of an agreement with the individual on the obligation to work for the taxpayer for at least three years.

For the purposes of this subclause, training costs include:

actual expenses incurred for tuition fees;

actual living expenses incurred within the limits established by the authorized body in the field of tax policy;

expenses for paying a person being trained an amount of money in the amounts determined by the taxpayer, but not exceeding the norms established by the authorized body in the field of tax policy;

actual expenses incurred for travel to the place of study upon admission and back after completion of training;

actually incurred expenses for insurance in case of illness of a student during a temporary stay outside the Republic of Kazakhstan during the period of study.

The provisions of this subparagraph do not apply in the following cases:

failure to conclude an employment contract with an individual, for whose training expenses the provisions of this subclause are applied, within three months from the date of completion of training by the individual, with the exception of the case of reimbursement by the individual of training costs in whole or in part during a period of time, including the tax period in which the individual completed training, as well as the subsequent tax period. In the case of such reimbursement, the provisions of this subparagraph do not apply to the amount of training expenses not reimbursed by the individual;

termination of an employment contract with an individual, for whose training expenses the provisions of this subclause are applied, before the expiration of three years from the date of conclusion of the employment contract with such person, except for the case of reimbursement by the individual of training expenses in whole or in part during the period of time, including the tax period in which the employment contract was terminated, as well as the subsequent tax period. In the case of such reimbursement, the provisions of this subparagraph do not apply to the amount of training expenses not reimbursed by the individual;

application by the subsoil user of the provisions of Article 317 of this Code in relation to such training costs;

6. in the amount of 200 percent of the amount deducted in accordance with Article 269 of this Code of expenses for:

research, scientific, technical and (or) development work in connection with the creation of an object of industrial property, including work for which there is a title of protection;

acquisition of exclusive rights to intellectual property from higher educational institutions, scientific organizations, autonomous educational organizations, start-up companies under a license agreement or agreement for the assignment of exclusive rights for the purpose of commercializing the results of scientific and (or) scientific and technical activities.

The provisions of this subparagraph apply in the case of carrying out the specified work and (or) implementation (use) of the results of scientific and (or) scientific and technical activities on the territory of the Republic of Kazakhstan.

Confirmation of the conduct of research, scientific, technical and development work and (or) implementation (use) of the result of these works and (or) the results of scientific and (or) scientific and technical activity is the act of implementation (use) of the results of scientific and (or) scientific and technical activity, drawn up in the form and agreed upon in the manner determined by the authorized body in the field of science in agreement with the authorized bodies of the relevant industry;

7. expenses in the form of an endowment (targeted contribution) to an endowment fund (endowment capital) by financing charitable objects provided for by the charitable program of the endowment fund (endowment capital) in accordance with the legislation of the Republic of Kazakhstan on endowment funds and endowment funds (endowment capital), while simultaneously meeting the following conditions:

the recipient of the endowment (targeted deposit) is an endowment fund registered in accordance with the legislation of the Republic of Kazakhstan on state registration of legal entities and accounting registration of branches and representative offices;

the target deposit agreement provides for the perpetual and irrevocable transfer of the endowment (target deposit);

availability of documents confirming the fulfillment of obligations under the target deposit agreement, which provides for the intended use of the endowment (target deposit).

Subsoil users apply the provisions of this subclause after fulfilling the obligations provided for in subclauses 5), 9) and 10) paragraph 2 and subparagraphs 5), 6) and 8) paragraph 2-1 of Article 36 of the Code of the Republic of Kazakhstan “On Subsoil and Subsoil Use”.

2. The taxpayer has the right to reduce taxable income for the following types of income:

1. 50 percent of the amount of remuneration under the leasing agreement, with the exception of penalties (fines, penalties), but not more than 50 percent of the amount of taxable income for the reporting tax period, determined before the reduction provided for in this article;

2. interest on debt securities that are on the official list of the stock exchange operating on the territory of the Republic of Kazakhstan on the date of accrual of such interest;

3. remuneration on agency bonds;

Note FROM! Subclause 4) is valid until 01/01/2031 in accordance with clause 5) clause 2 of Article 848 of this Code.

4. remuneration on securities issued by a national management holding company created as part of measures to optimize the management system of development institutions, financial organizations and the development of the national economy;

5. income from the increase in value when selling, through open trading, on a stock exchange operating on the territory of the Republic of Kazakhstan, securities that are on the official lists of this stock exchange on the day of sale;

6. income from the increase in value when selling agency bonds;

7. income from the increase in value upon the sale of shares issued by a resident legal entity, or participation shares in a resident legal entity or consortium created in the Republic of Kazakhstan, unless otherwise established subparagraphs 5) and 10) of this paragraph, subject to the simultaneous fulfillment of the following conditions:

on the day of sale of shares or participation interests, the taxpayer has owned these shares or participation interests for more than three years;

such a legal entity - the issuer or such a legal entity in which a participation interest is being sold, or a participant in such a consortium that is selling a participation interest in such a consortium, is not a subsoil user;

the property of persons (persons) who are (are) subsoil users (subsoil users), in the value of the assets of such a legal entity - the issuer or such legal entity, the participation interest in which is sold, or the total value of the assets of the participants of such a consortium, the participation interest in which is sold, on the day of such sale is no more than 50 percent.

The period of ownership of shares or participation interests specified in this subparagraph by the taxpayer is determined cumulatively, taking into account the periods of ownership of shares or participation interests by the previous owners, if such shares or participation interests were received by the taxpayer as a result of the reorganization of the former owners.

Note FROM! Part 3 of clause 2 is valid until 01/01/2031 in accordance with clauses 5) clause 2 of Article 848 of this Code.

For the purposes of this subclause, a subsoil user is not recognized as a subsoil user who is such solely due to the possession of the right to extract groundwater and (or) common minerals for its own needs.

In this case, the share of the property of persons (persons) who are (are) subsoil users (subsoil users) in the value of the assets of the legal entity or consortium, whose shares or participation interests are sold, is determined in accordance with Article 687 of this Code;

8. income from the increase in value upon the sale of debt securities, the issuer of which is a resident legal entity, with the exception of income specified in subparagraphs 5) and 6) of this paragraph, as well as the income of a person who is a resident of a state with preferential taxation, subject to the simultaneous fulfillment of the following conditions:

on the day of sale of debt securities, the taxpayer has owned these debt securities for more than three years;

such a legal entity - the issuer is not a subsoil user;

the property of persons (persons) who are (are) subsoil users (subsoil users) in the value of the assets of such legal entity - issuer on the day of such sale is no more than 50 percent.

For the purposes of this subclause, a subsoil user is not recognized as a subsoil user who is such solely due to the possession of the right to extract groundwater and (or) common minerals for its own needs.

In this case, the share of the property of persons (persons) who are (are) subsoil users (subsoil users) in the value of the assets of the legal entity - issuer is determined in accordance with Article 687 of this Code;

Note FROM! Subclause 9) is valid until 01/01/2031 in accordance with clause 5) clause 2 of Article 848 of this Code.

9. income from the increase in value upon the sale of securities issued by a national management holding company created as part of measures to optimize the management system of development institutions, financial organizations and the development of the national economy;

Note FROM! Subclause 10) is valid until 01/01/2029 in accordance with clause 3) clause 2 of Article 848 of this Code.

10. income from the increase in value upon the sale of shares issued by Astana Hub participants, participation shares in the authorized capital of the Astana Hub participant;

11. the value of property received through authorized bodies in the form of humanitarian aid distributed by the Government of the Republic of Kazakhstan for the prevention and liquidation of emergency situations and used for its intended purpose;

12. the value of property received free of charge by a republican state enterprise from a state body or a republican state enterprise on the basis of a decision of the Government of the Republic of Kazakhstan;

Note FROM! Subclause 13) is valid until 01/01/2027 in accordance with clause 1) clause 2 of Article 848 of this Code. Note FROM! Subclause 13) is valid until 01/01/2029 in accordance with clause 3) clause 2 of Article 848 of this Code.

13. remuneration under a bank deposit agreement received by a sustainability organization, 100 percent of the voting shares of which belong to the National Bank, within the framework of the program for refinancing residential mortgage loans (mortgage loans), transferred by an organization specializing in improving the quality of loan portfolios of second-tier banks, the sole shareholder of which is the Government of the Republic of Kazakhstan;

14. income of the taxpayer from the transportation of cargo and (or) provision of services under bareboat charter, time charter agreements on a sea vessel registered in the international ship register of the Republic of Kazakhstan;

Note FROM! Subclause 15) is valid until 01/01/2028 in accordance with clause 2) clause 2 of Article 848 of this Code.

15. income of the copyright holder of a film recognized as a national film in accordance with the legislation of the Republic of Kazakhstan on cinematography, from the rental and screening of such a national film in cinema halls on the territory of the Republic of Kazakhstan in the presence of an exclusive right in accordance with the Law of the Republic of Kazakhstan “On Copyright and Related Rights”.

The provisions of subparagraphs 2) and 5) part one of this paragraph do not apply to remuneration and income from the increase in value on government issued securities.

The provisions of subparagraphs 2) and 5) part one of this paragraph apply to income in the form of remuneration and income from the increase in value of government issued securities securities issued by the Ministry of Finance of the Republic of Kazakhstan in the amount of 50 percent of the amount of income received for the reporting tax period.

Chapter 35. DAMAGES

Article 338. Accounting for losses

For tax purposes, the following losses are taken into account:

1. from entrepreneurial activity;

2. from the disposal of long-term tangible assets;

3. from the disposal of investment assets;

Note FROM! Subclause 4) is valid until 01/01/2029 in accordance with clause 3) clause 2 of Article 848 of this Code.

4. on an object of intellectual property when carrying out priority types of activities by Astana Hub participants;

5. for a derivative financial instrument.

Article 339. Loss from business activities

1. A loss from business activity is recognized as a negative value obtained when applying the formula in accordance with clause 1 of Article 236 of this Code. Unless otherwise established by this article, a loss from business activity for a tax period is carried forward sequentially to the next ten tax periods inclusive and is compensated from taxable income for these tax periods.

The taxable income of controlled foreign companies and permanent establishments of controlled foreign companies, with the exception of those registered in states with preferential taxation, is reduced by the amount of losses from business activities in the Republic of Kazakhstan arising for the reporting and two previous tax periods sequentially preceding the reporting tax period. Losses taken into account in the current and (or) previous periods at the expense of taxation objects determined by Article 235 of this Code are not taken into account.

2. Losses from business activities received by a bank subsidiary that acquires doubtful and bad assets of the parent bank are not carried forward to subsequent tax periods.

Article 340. Loss from disposal of long-term tangible assets

1. A loss from the disposal of long-term tangible assets is recognized as the total amount of the following types of losses:

1. loss from disposal of fixed assets of group I;

2. loss from disposal of unfinished construction objects;

3. loss from disposal of uninstalled machinery and equipment;

4. loss from the disposal of assets with a service life of more than one year that are not classified as fixed assets or inventories.

2. The loss from the disposal of fixed assets of group I is recognized as the negative value of the total amount of results from all disposals of fixed assets of group I for the tax period, obtained in accordance with clause 1 of Article 244 of this Code.

3. The loss from the disposal of unfinished construction objects is the negative value of the total amount of results from all operations of disposal of such objects for the tax period, obtained in accordance with clause 4 of Article 254 of this Code.

4. The loss from the disposal of unidentified machinery and equipment is the negative value of the total amount of results from all disposal operations of such machinery and equipment for the tax period, obtained in accordance with clause 4 of Article 254 of this Code.

5. The loss from the disposal of assets with a service life of more than one year, not classified as fixed assets or inventories, is the negative value of the total amount of results from all disposal operations of such assets for the tax period, obtained in accordance with clause 4 of Article 254 of this Code.

6. The loss from the disposal of long-term tangible assets is not taken into account in the tax period for which it is determined.

Such a loss is carried forward sequentially to the next ten tax periods inclusive and is compensated against taxable income for these tax periods.

Article 341. Loss from disposal of investment assets

1. Losses from the disposal of investment assets are recognized as losses from the disposal of the following types of assets:

1. land plots;

2. securities;

3. participation shares;

4. investment gold.

2. The loss from the disposal of land plots is the negative value of the total amount of results from all land disposal transactions for the tax period, obtained in accordance with clause 4 of Article 254 of this Code.

3. The loss from the disposal of participation interests is the negative value of the total amount of results from all transactions of disposal of participation interests for the tax period, obtained in accordance with clause 1 of Article 251 of this Code.

4. The loss from the disposal of securities is the negative value of the total amount of results from all transactions on the disposal of securities for the tax period, obtained in accordance with clause 3 of Article 252 of this Code.

5. The loss from the disposal of investment gold is the negative value of the total amount of results from all operations on the disposal of investment gold for the tax period, obtained in accordance with clause 4 of Article 254 of this Code.

6. Losses from the disposal of each type of assets specified in clauses 2 – 5 of this article, arising during the tax period, are compensated by income from the increase in the same type of asset for the same tax period.

The amount of loss from the disposal of each type of asset that was not compensated in the period in which it occurred is transferred sequentially to the next ten tax periods inclusive and is compensated by income from the increase in value for the same type of asset of these tax periods.

Article 342. Loss on a derivative financial instrument

1. A loss on a derivative financial instrument is defined as the excess of expenses over income, which are determined in accordance with Articles 290 and 291 of this Code.

Unless otherwise established by this paragraph, a loss on a derivative financial instrument is recognized on the day of execution, early or other termination of rights, as well as on the day of a transaction with a derivative financial instrument, the claims for which fully or partially compensate for the obligations under a previously completed transaction with a derivative financial instrument.

A loss on a swap, as well as on another derivative financial instrument, the validity of which exceeds twelve months from the date of its conclusion, the execution of which involves making payments before the end of the validity period of the financial instrument, the amount of which depends on changes in price, exchange rate, interest rates, indices and other indicator established by such a derivative financial instrument, is recognized in each tax period in which the excess specified in part one of this paragraph arises.

In this case, the loss on a derivative financial instrument used for purposes other than hedging or delivery of the underlying asset is transferred in the manner specified in clause 2 of this article.

A loss on a derivative financial instrument used for hedging purposes is accounted for in accordance with Article 292 of this Code.

2. Losses on derivative financial instruments used for purposes other than hedging or delivery of the underlying asset are offset by income on derivative financial instruments used for purposes other than hedging or delivery of the underlying asset.

If such losses cannot be compensated in the period in which they arose, then they can be carried forward to the next ten years inclusive and offset against income from derivative financial instruments used for purposes other than hedging or delivery of the underlying asset.

Note FROM! Article 343 is valid until 01/01/2029 in accordance with clause 3) clause 2 of Article 848 of this Code.

Article 343. Loss on an object of intellectual property when carrying out priority activities by participants of the Astana Hub

1. A loss on an object of intellectual property when carrying out priority activities by Astana Hub participants is defined as the excess of deductions provided for in this section over the total annual income, taking into account the decreases in the total annual income specified in Article 255 of this Code. The loss is determined for each object of intellectual property.

2. Losses on an object of intellectual property when carrying out priority types of activities by Astana Hub participants are carried forward to subsequent tax periods and are compensated from taxable income for these tax periods for each object of intellectual property within the limitation period.

Article 344. Losses transferred in connection with reorganization

1. Losses established by Article 338 of this Code, transferred in connection with reorganization through division or separation, are distributed among newly created taxpayers in proportion to the specific weight of the value of the assets transferred on the basis of the separation balance sheet in the value of the assets of the reorganized legal entity as of the date preceding the date of drawing up the separation balance sheet. Transferred losses are taken into account and transferred by newly created taxpayers in the manner determined by Articles 339 - 343 of this Code.

2. Unless otherwise established by clause 3 of this article, when reorganizing a legal entity through merger or merger, the losses of the reorganized legal entity are not taken into account by the successor.

3. When reorganizing a legal entity through merger or merger in accordance with the decision of the Government of the Republic of Kazakhstan, the losses of the reorganized legal entity are transferred to the legal successor once during each reorganization and are transferred by the legal successor in the manner determined by Articles 339 – 343 of this Code.

Chapter 36. PROCEDURE FOR CALCULATION AND DATES FOR PAYMENT OF CORPORATE INCOME TAX

Paragraph 1. Calculation and payment of corporate income tax

Article 345. Calculation of the amount of corporate income tax

1. Corporate income tax, with the exception of corporate income tax on net income and corporate income tax withheld at the source of payment, is calculated for the tax period in the following order:

the amount of calculated corporate income tax by the taxpayer, obtained by adding the amounts of calculated corporate income tax from taxable income for each type of activity in accordance with clause 2 of this article,

plus

the amount of calculated corporate income tax on the taxable income of controlled foreign companies and permanent establishments of controlled foreign companies in accordance with clause 3 of this article

minus

the amount of corporate income tax for which offset is carried out in accordance with Article 346 of this Code,

minus

the amount of corporate income tax withheld in the tax period at the source of payment in accordance with Article 352 of this Code in the presence of documents confirming the withholding of tax,

minus

the amount of corporate income tax withheld at the source of payment from income, transferred from previous tax periods in accordance with paragraph 4 of this article.

2. Corporate income tax from taxable income for each type of activity provided for in clause 2 of Article 357 of this Code is calculated as the product of taxable income for calculating tax and the corresponding corporate income tax rate for the type of activity.

Taxable income for tax purposes is determined in the following order:

taxable income determined in accordance with Article 236 of this Code,

minus

reduction of taxable income by the amount of income and expenses provided for in Article 337 of this Code,

minus

losses transferred or compensated in the manner determined by Articles 339 – 344 of this Code.

3. The amount of corporate income tax on the taxable income of controlled foreign companies and permanent establishments of controlled foreign companies is calculated by adding:

the amount of corporate income tax calculated as the product of the corporate income tax rate and the taxable income of controlled foreign companies and permanent establishments of controlled foreign companies, with the exception of those registered in states with preferential taxation, taking into account the reduction by the amount of losses in accordance with Article 339 of this Code; And

the amount of corporate income tax calculated as the product of the corporate income tax rate and the taxable income of controlled foreign companies and permanent establishments of controlled foreign companies registered in states with preferential taxation.

4. The positive difference between the amount of corporate income tax withheld at the source of payment and the amount of calculated corporate income tax in accordance with clause 1 of this article, subject to payment to the budget, is transferred to subsequent tax periods during the limitation period and consistently reduces the amount of corporate income tax taxes payable to the budget for these tax periods.

Article 346. Foreign tax credit

1. Unless otherwise provided by this article, the amounts of taxes paid outside the Republic of Kazakhstan on income or profit or other foreign tax similar to corporate or individual income tax (hereinafter for the purposes of this article - foreign income tax), on income received by a resident taxpayer from sources outside the Republic of Kazakhstan, are subject to offset against the payment of corporate or individual income tax in the Republic of Kazakhstan if there is a document confirming payment of such foreign income tax.

Such a document is a certificate of the amount of income received from sources in a foreign state and taxes paid, issued and (or) certified by the tax authority of a foreign state.

If a certificate on the amounts of income received from sources in a foreign state and taxes paid, issued and (or) certified by a tax authority of a foreign state, is drawn up in a foreign language, there must be a translation into Kazakh or Russian, certified by a notary in the manner prescribed by the legislation of the Republic of Kazakhstan.

When crediting amounts of foreign income tax paid in a foreign country against corporate or individual income tax, the taxpayer has the right to submit the certificate specified in this paragraph at the request of the tax authority.

2. The Republic of Kazakhstan does not provide a credit for foreign income tax calculated on the income of a resident taxpayer from sources outside the Republic of Kazakhstan:

exempt from taxation in accordance with the provisions of this Code;

subject to reduction in accordance with Article 255 of this Code;

subject to taxation in the Republic of Kazakhstan in accordance with the provisions of an international treaty, regardless of the fact of payment and (or) withholding of foreign income tax on such income in a foreign state to the extent of the overpaid amount of tax in a foreign state. In this case, the overpaid amount of tax is determined as the difference between the amount of foreign income tax actually paid and the amount of foreign income tax payable in a foreign country in accordance with the provisions of an international treaty.

3. The amount of offset amounts provided for in this article is determined for each foreign state separately.

In this case, the amount of foreign income tax creditable is the lesser of the following amounts:

1. the amount of foreign income tax actually paid in a foreign state on income received by a resident taxpayer from sources outside the Republic of Kazakhstan;

2. the amount of foreign income tax on income from sources outside the Republic of Kazakhstan, payable in a foreign state in accordance with the provisions of an international treaty of the Republic of Kazakhstan;

3. the amount of corporate or individual income tax on income from sources outside the Republic of Kazakhstan, calculated in the Republic of Kazakhstan at the rate established by this Code.

The taxpayer, within the limitation period established by Article 65 of this Code, offsets foreign income tax on income from sources outside the Republic of Kazakhstan in the tax period in which the specified income is due (received).

If income is recognized in a foreign country in a tax period different from the tax period in which the specified income is recognized in accordance with this Code, the resident taxpayer has the right to offset foreign income tax on income from sources outside the Republic of Kazakhstan in the tax period in which such income is accrued in accordance with the tax legislation of the Republic of Kazakhstan.

The provisions of this paragraph do not apply to the provisions of paragraph 4 of this article.

4. The amount of income tax on the financial profit of a controlled foreign company or the financial profit of a permanent establishment of a controlled foreign company, calculated according to the following formula, is subject to offset against the payment of corporate income tax in the Republic of Kazakhstan:

Nz = P × D × Se/100%, where:

NZ – the amount of income tax subject to offset;

P – a positive amount of financial profit of a controlled foreign company or a positive amount of financial profit of a permanent establishment of a controlled foreign company, included in the taxable object of a resident in accordance with Article 228 of this Code;

D – coefficient of direct or indirect or constructive participation or direct or indirect or constructive control of a resident in a controlled foreign company, determined in accordance with Article 335 of this Code;

Se is the effective rate determined in accordance with subparagraph 18) paragraph 3 of Article 332 of this Code, excluding income tax, including that withheld at the source of payment in the Republic of Kazakhstan on income specified in subparagraphs 1) – 10) part one of paragraph 5 of Article 335 of this Code.

The provisions of part one of this paragraph do not apply to a controlled foreign company and (or) a permanent establishment of a controlled foreign company that are registered in states with preferential taxation and (or) a resident, when calculating the total profit of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, uses a formula with a share of passive income in the current tax period.

If the financial income of a controlled foreign company or the financial income of a permanent establishment of a controlled foreign company was subject to foreign income tax in two or more foreign countries, then only that foreign income tax for which the effective rate is the maximum of the effective rates of foreign income tax paid in such foreign countries is taken into credit. The provisions of this part apply:

1. in case of indirect ownership of participation interests (voting shares) or indirect control in a controlled foreign company and payment of foreign income tax in two or more foreign countries (in which the controlled person (controlled persons) through which such indirect ownership or such indirect control is (are) registered) on the financial profit of a controlled foreign company or the financial profit of a permanent establishment of a controlled foreign company, or

2. in case of direct ownership of participation interests (voting shares) or direct control in a controlled foreign company and payment of foreign income tax on financial profits of a permanent establishment of a controlled foreign company in foreign countries in which are registered:

permanent establishment of a controlled foreign company;

a controlled foreign company that has established a permanent establishment.

If a resident directly and indirectly owns participation interests (voting shares) or has direct and indirect control in a controlled foreign company, the amount of foreign income tax on the financial profit of a controlled foreign company or the financial profit of a permanent establishment of a controlled foreign company, subject to offset in accordance with this paragraph, is calculated separately for each direct and indirect ownership of participation interests (voting shares) or direct and indirect control in a controlled foreign company. foreign company. In this case, the amount of such foreign income tax calculated separately for direct and indirect ownership of participation interests (voting shares) or direct and indirect control in a controlled foreign company is subject to offset in accordance with this paragraph.

To apply this paragraph, the resident must have the following documents (with mandatory translation into Kazakh or Russian):

a copy of the approved separate financial statements of the controlled foreign company and/or the permanent establishment of the controlled foreign company;

a document certified by the signature of the first manager (or a person authorized to sign financial statements) of a resident, disclosing the unified organizational structure of the consolidated group, the participant (shareholder) of which is the resident, reflecting the names of all participants of such a consolidated group and their geographical location (names of states (territories) where the participants of the consolidated group are created (established), the size of participation shares and state and tax registration numbers of all participants of the consolidated group (if any) tax registration);

a copy of the document(s) drawn up in a foreign language confirming the payment in the foreign state in which the controlled foreign company is registered or the permanent establishment of the controlled foreign company is registered, foreign income tax on the financial profit of the controlled foreign company and (or) the permanent establishment of the controlled foreign company;

a copy of a document (documents) drawn up in a foreign language confirming the withholding tax and transfer to the budget of a foreign state (foreign states) of tax on income (income) included (included) in financial profit before tax;

a document certified by the signature of the first manager (or a person authorized to sign the financial statements) of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, disclosing information on the inclusion in financial profit before tax of income (income) taxed with tax at source, or an explanatory note to the audited financial statements, certified by the person who audited the financial statements of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, disclosing information on the inclusion in financial profit before taxation of income (income) taxed at the source of payment.

Article 347. Terms and procedure for payment of corporate income tax

1. Taxpayers pay corporate income tax, calculated in accordance with Article 345 of this Code, at their location.

2. The amount of advance payments made to the budget during the tax period is offset against the payment of corporate income tax calculated according to the corporate income tax return for the reporting tax period.

The taxpayer pays corporate income tax based on the results of the tax period no later than ten calendar days after the deadline established for submitting the declaration.

3. The taxpayer pays corporate income tax, calculated in accordance with Chapter 33 of this Code, based on the results of the tax period no later than ten calendar days after the last deadline established by clause 4 Article 359 of this Code.

The provisions of this paragraph do not apply to corporate income tax calculated on the taxable income of controlled foreign companies and permanent establishments of controlled foreign companies registered in states with preferential taxation.

Paragraph 2. Advance payments for corporate income tax

Article 348. Payers of advance payments

1. Payers of advance payments are payers of corporate income tax, with the exception of the following persons:

1. taxpayers whose total annual income, taking into account adjustments for the tax period preceding the previous tax period, does not exceed an amount equal to 600,000 times the monthly calculation index preceding the previous financial year. When determining the total annual income for the purposes of this subparagraph, the income specified in paragraph 3 of this article is not taken into account;

2. unless otherwise established by this subparagraph, newly created (emerging) taxpayers - during the tax period in which state (accounting) registration was carried out with the registration authority, as well as during the subsequent tax period. A newly emerged legal entity as a result of reorganization by division or separation is the payer of advance payments in the tax period in which such reorganization was carried out, as well as during two subsequent tax periods if the legal entity reorganized by division or separation calculated advance payments for corporate income tax in the tax period in which such reorganization was carried out;

3. legal entities newly registered with the tax authorities as taxpayers - non-residents operating in the Republic of Kazakhstan through a permanent establishment without opening a structural unit of the legal entity - during the tax period in which registration with the tax authorities was carried out, as well as during the subsequent tax period;

4. non-profit organizations applying the provisions of clause 1 of Article 329 and Article 330 of this Code;

5. organizations of persons with disabilities that meet the conditions of Article 331 of this Code;

Note FROM! Subclause 6) is valid until 01/01/2029 in accordance with clause 3) clause 2 of Article 848 of this Code.

6. participants of "Astana Hub";

7. an organization specializing in improving the quality of loan portfolios of second-tier banks, the sole shareholder of which is the Government of the Republic of Kazakhstan;

8. bodies of the Center in accordance with the Constitutional Law of the Republic of Kazakhstan “On the Astana International Financial Center and the organization of the AIFC body;

9. subsoil users developing onshore gas projects in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, applying the taxation features provided for by Chapter 83 of this Code.

2. Taxpayers operating in the field of digital assets are not subject to the exceptions provided for in subparagraphs 1) – 9) of paragraph 1 of this articles.

3. When determining total annual income, the following are not taken into account:

1. income from rental and screening in cinema halls on the territory of the Republic of Kazakhstan of a film recognized as a national film in accordance with the legislation of the Republic of Kazakhstan on cinematography, the exclusive right to use of which they have, when applying a reduction in taxable income in accordance with subparagraph 15) of paragraph 2 of Article 337 this Code;

2. the income of the taxpayer transporting cargo and (or) providing services under bareboat charter, time charter agreements on a sea vessel, when applying a reduction in taxable income in accordance with subparagraph 14) paragraph 2 of Article 337 of this Code;

3. income from priority activities for which a reduction in corporate income tax is applied in accordance with section 17 of this Code.

Article 349. Advance payments for the first quarter

1. Advance payments for corporate income tax for the 1st quarter of the reporting tax period are paid by payers of advance payments who were payers of advance payments in the previous tax period.

2. Advance payments for the first quarter of the reporting tax period are calculated (accrued) by the tax authority for each month of the first quarter in the amount of one twelfth of the total amount of advance payments calculated in the calculations of the amounts of advance payments for the previous tax period, including additional calculations.

3. Advance payments for each month of the first quarter must be paid to the budget no later than the 25th day of each month of the first quarter.

Article 350. Advance payments after declaration

1. Advance payments for corporate income tax for the second, third, fourth quarters of the reporting tax period (hereinafter for the purposes of this article - advance payments after the declaration) are paid by payers of advance payments.

2. Advance payments after the declaration are calculated for each month of the second, third, fourth quarters of the reporting tax period in the following order:

1. in the amount of one twelfth of the amount of corporate income tax calculated for the previous tax period in accordance with clause 1 Article 345 and Article 689 of this Code, except for the cases provided for by subparagraph 2) of this paragraph. For the purpose of calculating advance payments, the amount of corporate income tax calculated for the previous tax period does not include the amount of corporate income tax calculated on the total profit of controlled foreign companies or permanent establishments of controlled foreign companies in accordance with Article 335 of this Code;

2. based on the estimated amount of corporate income tax for the current tax period in the following cases:

if the amount of corporate income tax calculated for the previous tax period in accordance with clause 1 of Article 345 and Article 689 of this Code, equal to zero, including zero indicators for tax reporting by the automatically generated information system of the tax authority;

if a newly emerged legal entity as a result of reorganization through division or separation is the payer of advance payments - in the tax period in which the reorganization was carried out through division or separation, as well as during two subsequent tax periods;

taxpayers operating in the field of digital assets.

3. Payers of advance payments prepare and submit to the tax authority at the location of the taxpayer a calculation of advance payments after the declaration. The deadline for submitting this calculation is no later than April 20 of the reporting tax period.

4. Taxpayers have the right to adjust the amount of advance payments after the declaration, calculated in accordance with clause 2 of this article, based on the estimated amount of corporate income tax for the current tax period. The amounts of advance payments after the declaration, taking into account such adjustments, cannot have a negative value.

The adjustment amounts provided for in this paragraph are reflected in the additional calculation of advance payments after the declaration. The taxpayer has the right to submit such a calculation no later than December 31 of the reporting tax period.

5. Advance payments after the declaration for each month of the second, third, fourth quarters of the reporting tax period are subject to payment to the budget no later than the 25th day of each month of these quarters.

Chapter 37. CORPORATE INCOME TAX WITHHEAD AT THE SOURCE OF PAYMENT

Article 351. Income taxed at the source of payment

1. Unless otherwise provided by clause 3 of this article, the following types of income of a legal entity - a resident of the Republic of Kazakhstan are subject to corporate income tax at the source of payment when they are paid by a legal entity - a resident of the Republic of Kazakhstan, a non-resident legal entity operating in the Republic of Kazakhstan through a permanent institution:

1. winnings;

2. reward.

2. The following types of income of a legal entity - non-resident of the Republic of Kazakhstan are subject to corporate income tax at the source of payment:

1. winnings and remuneration when paid by a legal entity - a resident of the Republic of Kazakhstan, a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment, a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment, unless otherwise provided by clause 3 of this articles;

2. income of non-residents from sources in the Republic of Kazakhstan, determined in accordance with Article 679 of this Code, with the exception of those specified in subparagraph 3) of this paragraph, not related to the permanent establishment of such non-residents, when paid by a legal entity - a resident of the Republic of Kazakhstan, a legal entity - a non-resident operating in the Republic of Kazakhstan through a permanent establishment;

3. dividends when paid by a resident legal entity, as well as mutual investment funds created in accordance with the laws of the Republic of Kazakhstan, to a structural unit of a non-resident legal entity or a permanent establishment of a non-resident.

3. The following are not subject to taxation at source:

1. remuneration on government issued securities and agency bonds;

2. remuneration paid to the unified accumulative pension fund on allocated pension assets;

3. remuneration paid to the voluntary accumulative pension fund on allocated pension assets;

4. remuneration paid to insurance organizations operating in the life insurance industry;

5. remuneration paid to mutual and joint-stock investment funds;

6. remuneration paid to the State Social Insurance Fund;

7. remuneration paid to the social health insurance fund;

8. remuneration paid to the organization providing mandatory guarantee of deposits of individuals;

9. interest on debt securities located on the date of accrual of such interest in the official list of the stock exchange operating in the territory of the Republic of Kazakhstan;

10. remuneration on credits (loans) paid to organizations carrying out certain types of banking operations;

11. remuneration on a credit (loan), deposit paid to a resident bank;

12. remuneration under the leasing agreement paid to the resident lessor;

13. remuneration on repo transactions;

14. remuneration for microloans paid to organizations engaged in microfinance activities (with the exception of pawnshops);

15. interest on debt securities, paid:

organizations carrying out professional activities in the securities market;

to legal entities through organizations carrying out professional activities in the securities market;

16. interest on deposits, paid:

non-profit organizations, with the exception of those registered in the form of joint-stock companies, institutions and consumer cooperatives, except for associations of property owners of multi-apartment residential buildings, cooperatives of apartment (non-residential premises) owners;

Note FROM! Paragraph three of subclause 16) is valid until 01/01/2029 in accordance with clause 3) clause 2 of Article 848 of this Code.

participants of "Astana Hub";

17. remuneration paid on a credit (loan, microcredit), the right of claim for which is assigned to a legal entity specified in the laws of the Republic of Kazakhstan “On banks and banking activities in the Republic of Kazakhstan” and “On microfinance activities";

Note FROM! Subclause 18) is valid until 01/01/2029 in accordance with clause 3) clause 2 of Article 848 of this Code.

18. remuneration paid to an organization specializing in improving the quality of loan portfolios of second-tier banks, the sole shareholder of which is the Government of the Republic of Kazakhstan;

Note FROM! Subclause 19) is valid until 01/01/2027 in accordance with clause 1) clause 2 of Article 848 of this Code.

19. remuneration under a bank deposit agreement paid to a sustainability organization, 100 percent of the voting shares of which belong to the National Bank, within the framework of the program for refinancing residential mortgage loans (mortgage loans), transferred by an organization specializing in improving the quality of loan portfolios of second-tier banks, the sole shareholder of which is the Government of the Republic of Kazakhstan.

Article 352. Procedure for calculating corporate income tax withheld at the source of payment

1. The amount of corporate income tax withheld at the source of payment is determined by the tax agent by applying the rate established by subparagraph 2) of paragraph 1 of Article 357 of this Code to the amount of paid income taxed at the source of payment.

2. The tax agent is obliged to withhold tax withheld at the source of payment when paying income specified in paragraphs 1 and 2 of Article 351 of this Code, with the exception of income provided for by clause 3 of Article 351 of this Code, regardless of the form and place of payment of income.

3. A legal entity, by its decision, has the right to recognize as a tax agent for corporate income tax withheld at the source of payment its structural unit for income taxed at the source of payment that is paid (to be paid) by such a structural unit.

Unless otherwise established by this article, the decision of a legal entity or the cancellation of such a decision shall come into force on January 1 of the year following the year in which such a decision was made.

If a newly created structural unit of a legal entity is recognized as a tax agent, then the decision of the legal entity on such recognition comes into force from the day of creation of this structural unit or from January 1 of the year following the year of creation of this structural unit.

The provisions of this paragraph do not apply to corporate income tax withheld at the source of payment from income paid (to be paid) to a non-resident legal entity operating in the Republic of Kazakhstan without establishing a permanent establishment.

Article 353. Procedure for taxation of income of non-resident legal entities whose activities do not lead to the formation of a permanent establishment in the Republic of Kazakhstan

Calculation, withholding and transfer of corporate income tax on the income of non-resident legal entities whose activities do not lead to the formation of a permanent establishment in the Republic of Kazakhstan, established by clause 2 of Article 351 of this Code, as well as the submission of tax reporting are carried out in the manner prescribed by chapter 72 of this Code.

Article 354. The procedure for fulfilling tax obligations by a tax agent on income paid to a resident in the form of dividends on shares that are the underlying asset of depository receipts, as well as the return of income tax withheld at the source of payment

1. When paying income in the form of dividends on shares, which are the underlying asset of depositary receipts, to the final (actual) recipient (owner) of income - a resident through a nominal holder of depositary receipts, the tax agent has the right not to tax such income with income tax at the source of payment in the cases and in the manner provided for by this Code, or to apply to the income of an individual resident the income tax rate provided for by subparagraph 1) Article 363 of this Code, subject to the simultaneous fulfillment of the following conditions:

1. availability of a list of holders of depository receipts or a document confirming ownership of depository receipts containing:

last names, first names and patronymics of individuals or names of legal entities that are holders of depository receipts;

information on the number and type of depository receipts;

names and details of identification documents of individuals, or numbers and dates of state registration of legal entities that are holders of depositary receipts;

2. the presence of a document confirming the residence of the Republic of Kazakhstan of the person who is the final (actual) recipient (owner) of dividends on shares, which are the underlying asset of depositary receipts.

In this case, a document confirming residence of the Republic of Kazakhstan is presented to the tax agent no later than one of the dates specified in clause 3 of Article 705 of this Code, which occurs first.

The list of holders of depository receipts specified in subparagraph 1) of part one of this paragraph is compiled by an organization that has the right to carry out depository activities in the securities market of the Republic of Kazakhstan or a foreign state, if an agreement for accounting and confirmation of ownership rights to depository receipts is concluded between a resident issuer shares that are the underlying asset of the depositary receipts, and such organization.

A document confirming ownership of depositary receipts specified in subparagraph 1) of part one of this paragraph is issued by one of the following persons providing nominal holding services in accordance with the laws of the Republic of Kazakhstan:

an organization that has the right to carry out depository activities in the securities market of the Republic of Kazakhstan or a foreign state;

a professional participant in the securities market of the Republic of Kazakhstan, accounting for financial instruments and clients’ money and confirming rights to them, storing clients’ documentary financial instruments with the assumption of obligations for their safety;

another organization providing services for the nominal holding of securities, as well as recording and confirming rights to securities and registering transactions with securities of such holders.

2. The tax agent is obliged to indicate in the tax reporting submitted to the tax authority the amount of accrued (paid) income and withheld, exempt from withholding taxes in accordance with this Code, income tax rates.

3. If a tax agent does not apply the provisions of this Code when paying a resident, through a nominee holder of depository receipts - a non-resident, income in the form of dividends on shares that are the underlying asset of depository receipts, in the manner prescribed by clause 1 of this article, the tax agent is obliged to withhold income tax at the source of payment at the rate established by Article 682 of this Code.

The amount of withheld income tax is subject to transfer within the period established by subparagraph 1) of paragraph 1 of Article 683 of this Code.

4. The final (actual) recipient of income - a resident - has the right to a refund of excessively withheld income tax at the source of payment in accordance with this Code in the event of a tax agent transferring to the budget income tax withheld from the income of such a resident.

In this case, for the period in which he received income in the form of dividends, the resident is obliged to provide the tax agent with notarized copies of:

1. a document confirming ownership of depositary receipts;

2. a document confirming residence of the Republic of Kazakhstan;

3. a document confirming receipt of income in the form of dividends on shares, which are the underlying asset of depositary receipts.

The documents specified in this paragraph are submitted by the resident before the expiration of the limitation period established by Article 65 of this Code, from the date of the last transfer of income tax withheld at the source of payment to the budget.

In this case, the return of over-withheld income tax to the resident is made by the tax agent.

5. The tax agent has the right to submit to the tax authority at his location an additional calculation for income tax withheld at the source of payment, in the amount of a reduction when applying the tax rate provided for residents, or an exemption from taxation for the tax period in which the withholding and transfer of income tax on the resident’s income in the form of dividends on shares, which are the underlying asset of depositary receipts, was made.

In this case, the offset of the overpaid amount of income tax withheld at the source of payment is made to the tax agent in the manner prescribed by Article 122 of this Code.

Article 355. Procedure for transferring corporate income tax withheld at the source of payment

1. The tax agent is obliged to transfer the amount of corporate income tax withheld at the source of payment no later than twenty-five calendar days after the end of the month in which the payment of income taxed at the source of payment was made, unless otherwise provided by this Code.

2. Transfer of the amount of corporate income tax withheld at the source of payment is carried out at the location of the tax agent.

A non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment transfers the amount of corporate income tax withheld at the source of payment to the budget at the location of the permanent establishment.

Article 356. Calculation of corporate income tax withheld at the source of payment

Tax agents are required to submit a calculation of the amounts of corporate income tax withheld at the source of payment no later than the 15th day of the second month following the quarter in which the payment of income taxed at the source of payment was made.

Chapter 38. TAX RATES, TAX PERIOD AND TAX DECLARATION

Article 357. Tax rates

1. Corporate income tax is calculated at the following rates depending on the object of taxation:

1. taxable income for calculating tax - the rates established by paragraph 2 of this article;

2. income taxed at the source of payment, with the exception of income of non-residents from sources in the Republic of Kazakhstan - 15 percent;

3. income of non-residents from sources in the Republic of Kazakhstan - rates established by Article 682 of this Code;

4. net income of a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment - 15 percent;

5. taxable income of controlled foreign companies and permanent establishments of controlled foreign companies – 20 percent.

2. The following corporate income tax rates by type of activity are applied to taxable income for tax calculation:

1. from activities for the production of agricultural products, aquaculture products (fish farming), as well as the processing of these products of own production and the sale of products of such processing received by legal entities - producers of agricultural products, aquaculture products (fish farming) - 3 percent;

2. from the activities of agricultural cooperatives, except those corresponding to subparagraph 1) of this paragraph - 6 percent;

3. from the activities of organizations operating in the social sphere, except for those applying Article 330 of this Code - 5 percent for the tax period from January 1, 2026 to December 31, 2026, from January 1, 2027 - 10 percent;

4. from the following types of activities – 25 percent:

banking activities carried out by second-tier banks, with the exception of taxable income received from lending activities to business entities.

The procedure for determining taxable income from banking activities carried out by second-tier banks is determined jointly by the authorized body and the National Bank.

For the purpose of applying this subclause, banking activities carried out by second-tier banks also include income in the form of remuneration and income from the increase in value on government securities issued by the National Bank;

from the activities of a casino, slot machine hall, betting and bookmaker's office;

5. from other activities not provided for in subparagraphs 1), 2), 3) and 4) of this paragraph - 20 percent.

3. For the purpose of applying subparagraphs 1) and 2) paragraph 2, income received from the activities specified in these subparagraphs includes including budget subsidies provided to producers of agricultural products in accordance with the Law of the Republic of Kazakhstan “On state regulation of the development of the agro-industrial complex and rural areas” and other legislation of the Republic of Kazakhstan.

Article 358. Tax period

1. For corporate income tax, the tax period is the calendar year from January 1 to December 31.

2. If a legal entity was created after the beginning of the calendar year, the first tax period for it is the period from the date of creation to the end of the calendar year.

Moreover, for the purposes of this article, the day of creation of a legal entity is the day of its state registration with the registration authority.

3. If a legal entity was liquidated or reorganized before the end of the calendar year, the last tax period for it is the period from the beginning of the year until the day the liquidation or reorganization was completed.

4. If a legal entity created after the beginning of a calendar year is liquidated or reorganized before the end of the same year, the tax period for it is the period from the date of creation to the day the liquidation or reorganization is completed.

5. The tax period does not include the period of time during which the taxpayer applied exclusively a special tax regime on the basis of a simplified declaration.

Article 359. Tax return

1. Legal entities - residents of the Republic of Kazakhstan and legal entities - non-residents operating in the Republic of Kazakhstan through a permanent establishment, who are payers of corporate income tax, submit a corporate income tax declaration to the tax authority at their location no later than March 31 of the year following the reporting tax period, unless otherwise established by this article.

2. The corporate income tax return consists of a declaration and appendices to it on the disclosure of information about taxable objects and (or) tax-related objects.

3. A legal entity applying a special tax regime on the basis of a simplified declaration does not submit a corporate income tax return on income taxed under the specified regime in accordance with section 16 of this Code.

4. If on the date of submission of the corporate income tax return there are no approved financial statements, the calculation of the total profit of controlled foreign companies or permanent establishments of controlled foreign companies is made in an additional corporate income tax return submitted within sixty working days following the day of approval of the financial statements, but no later than March 31 of the second year following the reporting tax period, taking into account the provisions of Chapter 9 of this Code.

SECTION 6. INDIVIDUAL INCOME TAX

The provisions of this section apply to the income of resident individuals.

Taxation of income of non-resident individuals is carried out in accordance with section 15 of this Code.

Chapter 39. GENERAL PROVISIONS

Article 360. Payers

Payers of individual income tax are resident individuals who have objects of taxation in the form of:

1. the taxable income of a resident individual, the individual income tax on which is calculated, withheld at the source of payment and transferred to the budget by the tax agent;

2. the taxable income of a resident individual, subject to taxation independently, the individual income tax on which is calculated and paid to the budget by such an individual.

Article 361. Tax agents

1. For the purposes of this section, unless otherwise established by clause 2 of this article, the following persons paying income to a resident individual are recognized as tax agents:

1. individual entrepreneur;

2. a person engaged in private practice;

3. legal entity – resident of the Republic of Kazakhstan;

4. a non-resident legal entity operating in the Republic of Kazakhstan:

through a permanent establishment. In this case, a non-resident legal entity is recognized as a tax agent from the date of registration of its structural unit or permanent establishment without opening a structural unit for registration with the tax authorities of the Republic of Kazakhstan;

through a structural unit, if this structural unit does not form a permanent establishment in accordance with an international treaty regulating the avoidance of double taxation and the prevention of tax evasion, or Article 226 of this Code;

5. the operator of the Internet platform, determined by the tax agent in accordance with clause 3 of Article 721 of this Code.

For the income of an individual arising in accordance with the legislation of the Republic of Kazakhstan “On Lotteries and Lottery Activities”, a lottery operator is recognized as a tax agent.

2. A person who is not a tax agent is recognized as:

1. an individual not registered as an individual entrepreneur, a person engaged in private practice;

2. an individual registered as an individual entrepreneur, a person engaged in private practice, in relationships not related to his activities as an individual entrepreneur, a person engaged in private practice;

3. diplomatic and equivalent representation of a foreign state, a consular office of a foreign state accredited in the Republic of Kazakhstan;

4. international and state organization, foreign and Kazakh non-governmental public organization and foundation, which are exempt from the obligation to calculate, withhold and transfer individual income tax at the source of payment in accordance with international treaties ratified by the Republic of Kazakhstan.

Article 362. Procedure for applying provisions for individual income tax

1. Calculation, withholding and transfer of individual income tax, as well as the submission of tax reporting, are carried out by a tax agent on income subject to taxation at the source of payment, a citizen of the Republic of Kazakhstan, a foreigner or a stateless person who is a resident of the Republic of Kazakhstan (hereinafter referred to as a resident individual):

1. in the generally established manner - in the manner and terms established by this chapter, Chapters 39, 40, 43 and Article 694 of this Code;

2. by paying a single payment - in the manner established by Chapter 94 of this Code.

2. For income subject to taxation by a resident individual independently, the calculation and payment of individual income tax, as well as the submission of tax reporting, are carried out by such resident individual:

1. in the generally established manner - in the manner and terms established by Chapters 39, 40 and 43 of this Code;

2. in a special tax regime - in the manner and terms established by Section 16 of this Code.

Article 363. Tax rates

Taxable income of an individual is subject to taxation at the following individual income tax rates:

1. income, except for those specified in subparagraphs 2) - 4) of this article, for the calendar year - according to the following progressive scale of rates:

No.

Amount of taxable income

Bid

1

up to 8500 times the monthly calculation index* (inclusive)

10 percent

2

over 8500 times the monthly calculation indicator*

the amount of tax on taxable income in the amount of 8,500 times the monthly calculation index* + 15 percent on the amount exceeding it

2. income of a person engaged in private practice – 9 percent;

3. income in the form of dividends taxed for a calendar year - according to the following progressive scale of rates:

No.

Amount of taxable income

Bid

1

up to 230,000 times the monthly calculation index* (inclusive)

5 percent

2

over 230,000 times the monthly calculation indicator*

the amount of tax on taxable income in the amount of 230,000 times the monthly calculation index* + 15 percent on the amount exceeding it

4. taxable income of an individual entrepreneur, peasant or farm enterprise applying the generally established taxation procedure, for a calendar year - according to the following progressive scale of rates:

No.

Amount of taxable income

Bid

1

up to 230,000 times the monthly calculation index* (inclusive)

10 percent

2

over 230,000 times the monthly calculation indicator*

the amount of tax on taxable income in the amount of 230,000 times the monthly calculation index* + 15 percent on the amount exceeding it

* for the purpose of applying subparagraphs 1), 3) and 4) of this article, the monthly calculation indicator valid as of January 1 of the corresponding financial year is applied.

Peasant or farm enterprises have the right to reduce by 70 percent the amount of individual income tax, calculated in the manner established by subparagraph 4) of this article, from income:

for the production and sale of agricultural products of own production;

for processing agricultural products of own production and selling products of such processing.

Article 364. Objects of taxation

The objects of personal income tax are:

1. taxable income of an individual, subject to taxation at the source of payment, including by type of income;

2. taxable income of an individual, subject to taxation independently, including by type of income.

Chapter 40. INCOME AND DEDUCTIONS

Paragraph 1. Economic benefits that are not income of an individual

Article 365. General provisions on economic benefits that are not income of an individual

The following are not income of an individual:

1. the employer’s expenses specified in Article 366 of this Code;

2. material benefit received in accordance with the legislation of the Republic of Kazakhstan, specified in Article 367 of this Code;

3. terminated obligations of an individual specified in Article 368 of this Code;

4. economic benefit provided for by paragraphs 5 and 6 of Article 382 of this Code;

5. amounts related to the pension annuity specified in Article 369 of this Code;

6. other economic benefits specified in Article 370 of this Code.

Article 366. Employer expenses that are not income of an individual

Employer expenses that are not income of an individual include:

1. compensation payments to employees in cases where their work takes place on the road, has a traveling nature, is associated with business trips within the serviced areas - within the limits established by collective, labor agreements and (or) an act of the employer;

2. compensation for business trips, including for the purposes of training, advanced training or retraining of an employee in accordance with the legislation of the Republic of Kazakhstan, unless otherwise established by this article, on the basis of documents confirming expenses, including in electronic form:

travel expenses to and from the place of business travel, including payment for reservations and luggage. The expenses provided for in this subclause do not include travel expenses within one locality;

expenses for living outside the employee’s place of permanent work while on a business trip, including payment of booking expenses. Such expenses include, among other things, living expenses for days of temporary disability of a posted worker (except for cases when the posted worker is undergoing inpatient treatment);

expenses incurred by the taxpayer when obtaining entry and exit permits (visas) (cost of visa, consular services, compulsory medical insurance);

for a business trip within the Republic of Kazakhstan - daily allowance not exceeding 6 times the monthly calculation index in effect on January 1 of the corresponding financial year, for each calendar day of being on a business trip for a period not exceeding forty calendar days of being on a business trip;

for a business trip outside the Republic of Kazakhstan - daily allowance not exceeding 8 times the monthly calculation index in effect on January 1 of the corresponding financial year, for each calendar day of being on a business trip for a period not exceeding forty calendar days of being on a business trip;

3. compensation for business trips, including for the purposes of training, advanced training or retraining of an employee in accordance with the legislation of the Republic of Kazakhstan, made by state institutions, with the exception of state institutions maintained at the expense of the budget (cost estimates) of the National Bank, in the amounts and manner provided for by the legislation of the Republic of Kazakhstan;

4).

5. compensation for expenses, supported by documents, for travel, transportation of property, rental (rent) of housing for a period of no more than thirty calendar days when the employee is transferred to work in another area or moves to another area together with the employer;

6. employer expenses not related to activities aimed at generating income and not included in deductions that are not distributed to specific individuals;

7. field allowance for workers engaged in geological exploration, topographic-geodetic and survey work in the field, for each calendar day of such work within the amount established by agreements, collective, labor contracts and approved by the employer’s act, but not more than the daily allowance;

8. expenses of the employer to ensure the livelihoods of persons working on a rotational basis during the period of stay at the production site, providing conditions for performing work and rest between shifts:

on property rental (rent) of a home;

for food within the daily allowance in the amount established in subparagraph 2) of this paragraph;

9. the employer’s expenses associated with the delivery of employees from their place of residence (stay) in the Republic of Kazakhstan to the place of work and back, in the manner and amount stipulated by the employment contract;

10. professional payment at the expense of the employer in accordance with the labor legislation of the Republic of Kazakhstan;

11. the cost of issued special clothing and footwear, including their repair, personal and collective protective equipment, detergents and disinfectants, preventive treatment products, a first aid kit, milk or other equivalent food products and (or) specialized products for dietary (therapeutic and preventive) nutrition in accordance with the procedure and standards established by the labor legislation of the Republic of Kazakhstan;

12. the cost of the uniform issued to the employee in cases where the legislation of the Republic of Kazakhstan establishes the obligation to wear uniform and (or) provide it;

13. employer expenses in favor of employees (including reimbursement of employee expenses) aimed at laboratory examinations, medical examinations, preventive vaccinations, medical observation, treatment, isolation, hospitalization in connection with the introduction of restrictive measures in accordance with the legislation of the Republic of Kazakhstan in the field of health care;

14. the cost of technical auxiliary (compensatory) means and special means of transportation transferred free of charge by the employer to an employee recognized as a person with a disability due to a work injury or occupational disease through the fault of the employer - according to the list approved by the Government of the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan on social protection;

15. the cost of services in the form of prosthetic and orthopedic care provided free of charge by the employer to an employee recognized as a person with a disability due to a work injury or occupational disease due to the fault of the employer, in accordance with the legislation of the Republic of Kazakhstan on social protection;

16. actual expenses incurred by the employer to pay for training, advanced training or retraining in accordance with the legislation of the Republic of Kazakhstan when sending an employee for training, advanced training or retraining in a specialty related to the activities of the employer, which was made with a business trip to another location;

17. expenses of the employer in sending an employee for training, advanced training or retraining in accordance with the legislation of the Republic of Kazakhstan, made without registration of a business trip, in the case of training, advanced training or retraining in a specialty related to the activities of the employer:

actual expenses incurred to pay for training, advanced training or retraining of an employee;

actual expenses incurred by the employee for living within the limits established by the authorized body in the field of tax policy;

actual expenses incurred for travel to the place of study upon admission and back after completion of training, advanced training or retraining of the employee;

the amount of money assigned by the employer to be paid to the employee, within the limits of:

6 times the monthly calculation index for each calendar day of training, advanced training or retraining of an employee - during the period of training, advanced training or retraining of an employee within the Republic of Kazakhstan;

8 times the monthly calculation index for each calendar day of training, advanced training or retraining of an employee - during the period of training, advanced training or retraining of an employee outside the Republic of Kazakhstan;

18. mandatory professional pension contributions, compulsory pension contributions of the employer to the unified accumulative pension fund in the amount established by the legislation of the Republic of Kazakhstan, as well as voluntary pension contributions transferred by the tax agent to the unified accumulative pension fund, voluntary accumulative pension fund in favor of the employee;

19. the amount of penalties accrued to the tax agent for untimely calculation, withholding, transfer of social payments in the amounts established by the legislation of the Republic of Kazakhstan;

20. expenses of the employer provided for by the agreement, collective agreement, act of the employer in accordance with the legislation of the Republic of Kazakhstan, for:

mandatory, periodic (during working life) medical examinations;

pre-shift, post-shift and other medical examination (examination) of employees;

maintenance or services for the organization of medical centers;

providing workers with working conditions that meet the requirements of safety, health and hygiene, including sanitary and epidemiological requirements;

providing employees with the opportunity to rest and eat in a specially equipped place.

Article 367. Material benefit that is not the income of an individual, received in accordance with the legislation of the Republic of Kazakhstan

The following types of material benefits received in accordance with the legislation of the Republic of Kazakhstan are not considered income of an individual:

1. material benefit received from budget funds in accordance with the legislation of the Republic of Kazakhstan, including when:

provision of a volume of services for preschool education and training, technical and vocational, post-secondary, higher, postgraduate education, advanced training and retraining of workers and specialists, as well as training in preparatory departments of educational institutions, carried out in the form of a state educational order in accordance with the legislation of the Republic of Kazakhstan in the field of education;

provision of a guaranteed volume of free medical care;

payment of state contributions for compulsory social health insurance in accordance with the legislation of the Republic of Kazakhstan on compulsory social health insurance;

providing rehabilitation treatment, health improvement and recreation at sanatorium and resort facilities;

provision of medicines and medical products;

reimbursement by local executive bodies of the cost of goods and (or) services to a person with a disability in accordance with the legislation of the Republic of Kazakhstan on social protection. In this case, the provision of this paragraph applies to individuals who are:

a person with a disability;

an individual assistant providing social services to a person with a first group disability who has difficulty moving;

2. provision of medical care to the population in emergency situations, the introduction of a state of emergency in accordance with the legislation of the Republic of Kazakhstan;

3. provision of medical care in the system of compulsory social health insurance in accordance with the legislation of the Republic of Kazakhstan on compulsory social health insurance;

4. compensation for harm caused to health and damage caused to injured individuals as a result of emergency situations of a natural and man-made nature, in the manner established by the legislation of the Republic of Kazakhstan;

5. the cost of services received from budgetary funds in the form of state non-financial support for business entities in accordance with the state program in the field of development of the agro-industrial complex of the Republic of Kazakhstan, programs approved by the Government of the Republic of Kazakhstan, the operator of which is the NPP;

6. the amount of remuneration to persons who have information about violations of the use of a cash register and equipment (device) intended for accepting payments using payment cards, who reported to the tax authority about facts of violations known to them, confirmed by video recording.

Article 368. Terminated obligations of an individual that are not his income

The following types of material benefits received in accordance with the legislation of the Republic of Kazakhstan are not considered income of an individual:

1. the amount of obligations terminated in accordance with the civil legislation of the Republic of Kazakhstan for a loan (loan, mortgage loan, housing mortgage loan, microloan), including the principal debt, remuneration, commission and penalty (penalty, fine), in the following cases that occurred after the issuance of the loan (loan, mortgage loan, housing mortgage loan, microloan) to such a person in the following cases:

recognition of an individual - borrower on the basis of a court decision that has entered into legal force as missing, incapacitated, partially capable or declaring him dead on the basis of a court decision that has entered into legal force;

the identification of an individual - borrower with a disability of the first or second group, as well as in the event of the death of an individual - borrower;

absence of other income from an individual - borrower receiving social payments in accordance with the Social Code of the Republic of Kazakhstan in cases of loss of a breadwinner, income in connection with pregnancy and childbirth, adoption of a newborn child (children), child care upon reaching the age of one and a half years, in addition to the specified payments;

the entry into force of the decision of the bailiff on the return of the writ of execution to the bank (microfinance organization, mortgage organization) in the case where the individual borrower and third parties bearing, together with the individual borrower, joint or subsidiary liability to the bank (microfinance organization, mortgage organization) do not have property, including money, securities, or income that can be levied, and measures to identify his property or income taken by the court executor in accordance with the legislation of the Republic of Kazakhstan on enforcement proceedings and the status of bailiffs, were unsuccessful;

sale of the pledged property, which fully secured the main obligation at the time of concluding the mortgage agreement, at an out-of-court auction at a price lower than the amount of the main obligation, as well as when such property becomes the property of the mortgagee in accordance with the Law of the Republic of Kazakhstan "On the mortgage of real estate" for the amount of the outstanding loan (mortgage loan, housing mortgage loan, microloan) after the sale of the mortgaged property.

The provisions of paragraphs five and six of part one of this subclause do not apply to the termination of obligations under a loan (loan, mortgage loan, mortgage housing loan, microloan):

issued to a bank employee (mortgage organization, microfinance organization), spouse, close relatives of a bank employee (mortgage organization, microfinance organization), related party of the bank (mortgage organization, microfinance organization);

for which the assignment of the right of claim and (or) transfer of debt was made;

Note FROM! Subclause 2) is valid until 01/01/2029 in accordance with clause 3) clause 2 of Article 848 of this Code.

2. income generated upon termination of obligations under a credit (loan), the right of claim for which was acquired by an organization specializing in improving the quality of loan portfolios of second-tier banks, the sole shareholder of which is the Government of the Republic of Kazakhstan, in the form of:

forgiveness of the principal debt;

forgiveness of debt on remuneration, commission, penalties (penalties, fines);

3. writing off the obligations of the debtor in respect of whom the procedure for bankruptcy or restoration of solvency has been applied in accordance with the Law of the Republic of Kazakhstan “On restoration of solvency and bankruptcy of citizens of the Republic of Kazakhstan”.

Article 369. Amounts associated with a pension annuity that are not the income of an individual

Amounts associated with a retirement annuity that are not income to an individual include:

1. the amount of pension savings of individuals in whose name individual pension accounts have been opened in the unified accumulative pension fund and voluntary accumulative pension fund, sent to life insurance organizations for payment of insurance premiums under the concluded accumulative insurance agreement (pension annuity);

2. the amount of money to be returned to the unified pension savings fund under a pension annuity agreement;

3. the redemption amount received upon early termination of a pension annuity agreement with one insurance organization and sent to another insurance organization in the manner prescribed by the legislation of the Republic of Kazakhstan on social protection.

Article 370. Other economic benefits that are not income of an individual

Other economic benefits that are not income of an individual include:

1. entertainment expenses for receiving and serving persons, made in accordance with Article 262 of this Code;

2. the cost of goods transferred free of charge by a tax agent for advertising purposes (including in the form of a gift), if the cost of a unit of such goods does not exceed 5 times the monthly calculation index valid on the date of such transfer;

3. the value at which the personal property of an individual is sold or otherwise alienated to another person. The provisions of this subparagraph apply to the personal property of an individual who is not an individual entrepreneur, a person engaged in private practice, or a person engaged in personal subsidiary farming.

For the purposes of this section, the personal property of an individual is the physical person’s things in tangible form, which are under the right of ownership, including joint ownership, or which are his share in common shared ownership, except for the property specified in paragraph 3 “Property income”;

4. the cost at which the personal property of an individual who is an individual entrepreneur, a person engaged in private practice, or a person engaged in personal subsidiary farming is sold or otherwise alienated to another person. The provisions of this subparagraph apply provided that such value is not income from the sale of such an individual entrepreneur or a person engaged in private practice, or income from personal subsidiary plots, on which individual income tax is calculated independently. The tax agent applies the provisions of this subparagraph on the basis of an application from an individual;

5. the amounts of individual income tax calculated and paid by the tax agent in accordance with the provisions of this Code, mandatory pension contributions calculated and paid by the agent for the payment of mandatory pension contributions in accordance with the Social Code of the Republic of Kazakhstan, as well as calculated and paid by the agent for the payment of contributions for compulsory social health insurance in accordance with the legislation of the Republic of Kazakhstan on compulsory social health insurance from the income of an individual resident at his own expense without withholding them;

6. the amount credited for making non-cash payments:

to the account of an individual by a bank and (or) the National Postal Operator at the expense of the bank and (or) the National Postal Operator;

to the subscriber’s mobile balance by the telecom operator at the expense of the telecom operator;

7. material benefits from savings on the cost of goods, works, services, including:

when purchasing goods, works, services at the expense of the amount accrued for previously completed acquisitions of goods, works, services;

on remuneration for the use of loans (loans, microcredits) received from legal entities and individual entrepreneurs. Such savings include, among other things, savings on remuneration during the interest-free period under the contract, as well as savings on loans (loans, microcredits) received by the employee from his employer;

8. the excess of the market value of the underlying asset of the option at the time of exercise of the option over the exercise price of the option (the exercise price of the option is the price at which the underlying asset of the option was recorded in the relevant document on the basis of which the option was granted to the individual);

9. property, including works and services, received by an individual free of charge from another individual, including in the form of donation and inheritance.

The provisions of part one of this subparagraph do not apply to property received by an individual entrepreneur and intended for use for business purposes;

10. income of an individual - lessor when renting out a property (lease) of a home, residential premises (apartment) in the form of expenses:

incurred by an individual - a tenant who is not an individual entrepreneur,

reimbursed by an individual - a tenant who is not an individual entrepreneur, to an individual - a lessor who is not an individual entrepreneur.

The provisions of this subparagraph apply if the specified expenses are incurred separately from the rent, including:

for the maintenance of the common property of the condominium object in accordance with the housing legislation of the Republic of Kazakhstan;

to pay for utilities provided for by the Law of the Republic of Kazakhstan “On Housing Relations”;

for the repair of a home, living space (apartment);

11. income in the form of payment for travel and accommodation for civil servants, deputies of the Parliament of the Republic of Kazakhstan, judges by a tax agent who is not an employer, in the event that these persons are sent on a business trip related to the implementation of government functions, subject to the following conditions:

an invitation to domestic and foreign trips at the expense of a tax agent who is not an employer, carried out with the consent of a superior official or body to participate in scientific, sports, creative, professional, humanitarian events at the expense of a tax agent, including trips carried out within the framework of the statutory activities of such a tax agent;

the presence of an order (instruction) from an official of a government body in accordance with the legislation of the Republic of Kazakhstan;

12. net income from the trust management of the trust management founder, received from the trustee who is a resident individual fulfilling tax obligations without registering as an individual entrepreneur;

13. targeted savings in accordance with the Law of the Republic of Kazakhstan “On the rights of the child in the Republic of Kazakhstan” in the form of payments from the unified accumulative pension fund, as well as directed to an individual pension account to account for voluntary pension contributions;

14. expenses aimed at training made in accordance with subparagraph 5) paragraph 1 of Article 337 of this Code;

15. dividends distributed from the financial profit (or part thereof) of a controlled foreign company and (or) a foreign company included in a single organizational structure of a consolidated group, previously subject to individual income tax in accordance with Article 399 of this Code;

16. the amount of penalties accrued to the tax agent for untimely calculation, withholding, transfer of social payments in the amounts established by the legislation of the Republic of Kazakhstan;

17. compensation for expenses of members of the management body (board of directors or other body) incurred in connection with the performance of assigned management responsibilities, within the limits of:

expenses for travel to the place of performance of management duties and back, including payment of expenses for reservations and luggage, on the basis of documents confirming such expenses;

living expenses outside the Republic of Kazakhstan, including payment of booking expenses, on the basis of documents confirming such expenses, but not more than the maximum reimbursement rates for the rental of single standard hotel rooms for civil servants on business trips abroad;

living expenses in the Republic of Kazakhstan, including payment of booking expenses, based on documents confirming such expenses;

expenses for obtaining entry and exit permits (visas) (cost of visa, consular services, compulsory medical insurance) on the basis of documents confirming such expenses;

an amount of money not exceeding 6 times the monthly calculation index in effect on January 1 of the corresponding financial year, for each calendar day of stay in the Republic of Kazakhstan to perform management duties for a period not exceeding forty calendar days;

an amount of money not exceeding 8 times the monthly calculation index in effect on January 1 of the corresponding financial year, for each calendar day of being outside the Republic of Kazakhstan to perform management duties for a period not exceeding forty calendar days.

For the purposes of this subclause, the place of performance of managerial duties should not coincide with the place of permanent residence;

18. payments to confidential assistants in accordance with the laws of the Republic of Kazakhstan “On operational investigative activities”, “On counterintelligence activities” and persons providing confidential assistance to foreign intelligence subjects in accordance with the Law of the Republic of Kazakhstan “On Foreign Intelligence”;

19. the amount of the borrower’s obligation to pay the state duty collected from the statement of claim filed with the court, paid for such a borrower by a bank, an organization carrying out certain types of banking operations, as well as a collection agency.

Paragraph 2. Annual income of an individual

Article 371. General provisions on the annual income of an individual

1. The annual income of an individual consists of income to be received (received) by this person in the Republic of Kazakhstan and abroad during the tax period, in the form of income subject to taxation:

1. at the source of payment;

2. by an individual independently.

2. The annual income of an individual includes all types of his income:

1. the employee’s income, including the income of a domestic worker;

2. income of a labor immigrant-resident;

3. income in the form of property received free of charge;

4. income in the form of lump sum pension payments,

5. income in the form of pension payments;

6. income in the form of dividends;

7. income in the form of remunerations;

8. income in the form of winnings;

9. income in the form of a scholarship;

10. income from insurance contracts;

11. income from the sale of goods, performance of work, provision of services;

12. property income;

13. income of an individual entrepreneur;

14. income of a person engaged in private practice;

15. income from personal subsidiary plots;

16. other income;

17. the total profit of controlled foreign companies or permanent establishments of controlled foreign companies, determined in accordance with Article 399 of this Code.

3. The income specified in paragraph 2 of this article is subject to taxation:

1. by an individual independently – if such income is received from a person who is not a tax agent;

2. by a tax agent - in case of receipt of such income from a tax agent, except for the income specified in subparagraphs 12) - 14) of paragraph 2 of this article.

4. The provisions of this article do not apply to the economic benefits specified in Article 365 of this Code, which are not considered as income of an individual.

Article 372. Income of an employee, including the income of a domestic worker

1. An employee’s income subject to taxation is the income of an individual to be received and (or) received from the employer in the form of wages and other material benefits in connection with the existence of labor relations in accordance with the legislation of the Republic of Kazakhstan or a foreign state.

2. An employee’s income is recognized regardless of:

1. receiving it in the Republic of Kazakhstan or abroad;

2. the form in which the income was received.

3. The employee’s income subject to taxation is:

1. money received by the employee in ownership from the employer on a non-refundable basis;

2. the cost of goods, securities, participation shares and other property (except money) received by the employee in ownership from:

employer;

third parties and paid by the employer to such third party and (or) employee;

3. the cost of work performed, services provided, received by the employee from:

employer;

third parties and paid by the employer to such third party and (or) employee;

4. negative difference between the cost of sales of goods by the employer to the employee and:

the book value of these goods without taking into account the revaluation at which they were accounted for by the employer on the date of their sale, or

purchase price – in cases where the employer does not maintain accounting records;

5. a negative difference between the cost of work, services performed or provided by the employer to the employee on a reimbursable basis, and the employer’s expenses incurred in connection with such performance of work or provision of services;

6. the amount of debt or obligation of the employee to the employer, written off, terminated, forgiven by decision of the employer.

The provisions of this paragraph also apply to income to be received from a person with whom the individual had an employment relationship, on the grounds arising from such employment relations, and paid after the dismissal of an employee in accordance with the legislation of the Republic of Kazakhstan.

The provisions of subparagraphs 1) – 3) of this paragraph do not apply if the employee has a receivable for received property, including money, work, services.

4. For the purposes of subparagraphs 2) and 3) paragraph 3 of this article, the cost of the received property, work, services is determined taking into account the corresponding amount of value added tax and excise taxes in the amount of:

1. the book value at which the received property was accounted for by the transferor on the date of its transfer, or in the absence of a book value - the value of the property determined by the agreement or other document on the basis of which the property was accepted and transferred;

2. the employer’s expenses incurred in connection with the performance of work and provision of services.

5. The following types of income do not include the employee’s income:

1. income from the sale of goods, works, services;

2. income in the form of lump sum pension payments and income in the form of pension payments;

3. income in the form of dividends, remunerations, winnings;

4. scholarships;

5. income from insurance contracts;

6. property income;

7. income of an individual entrepreneur;

8. income of a person engaged in private practice;

9. income from personal subsidiary plots.

Article 373. Income of a resident labor immigrant

1. For the purposes of this Code, a resident labor immigrant is an individual resident who has entered into an employment contract to perform work or provide services with an employer - an individual in a household in accordance with the labor legislation of the Republic of Kazakhstan on the basis of a permit to a labor immigrant.

2. The income of a resident labor immigrant is recognized as the employee’s income, subject to taxation independently, which consists of the following income:

1. the amount of the minimum taxable income in the amount of 40 times the monthly calculation index in force on January 1 of the corresponding financial year, for each month of performance of work, provision of services for the relevant period specified by the resident labor immigrant in the application for obtaining (extension) of a permit to the labor immigrant;

2. the amount of excess of the income to be received under the employment contract for the corresponding period specified by the resident labor immigrant in the application for obtaining (extension) of a permit to the labor immigrant, over the amount of the minimum taxable income for the same period - if there is such an excess.

Article 374. Income in the form of property received free of charge

Income of an individual in the form of property received free of charge, including work and services, arises from:

1. receiving property free of charge;

2. gratuitous receipt of work performed and services provided;

3. gratuitous payment by another person of the cost of goods, work performed, services provided, received by an individual from third parties;

4. forgiveness (write-off) of a debt or obligation of an individual in full or in part;

5. increasing the contribution to the authorized capital of a legal entity, made by increasing the authorized capital of the legal entity due to the increase in value from revaluation as part of the equity capital of such a legal entity.

Article 375. Income in the form of lump sum pension payments

Income in the form of one-time pension payments is the amount of pension savings from the unified pension savings fund in order to improve living conditions and (or) pay for treatment in the manner established by the legislation of the Republic of Kazakhstan on social protection.

Article 376. Income in the form of pension payments

1. Income in the form of pension payments subject to taxation includes:

1. pension payments made by the unified pension savings fund and (or) voluntary pension savings funds from the pension savings of individuals;

2. pension payments made from budgetary funds in accordance with the legislation of the Republic of Kazakhstan on social protection, including by age, for length of service, state basic pension payment;

3. pensions, the payment of which is carried out by the unified accumulative pension fund in accordance with international treaties ratified by the Republic of Kazakhstan;

4. pension payments in accordance with the legislation of a foreign state;

5. a one-time payment for the funeral of a deceased person who has pension savings in a unified accumulative pension fund, a voluntary accumulative pension fund, in the manner and amount established by the legislation of the Republic of Kazakhstan on social protection.

Article 377. Income in the form of dividends

Income in the form of dividends subject to taxation is paid (to be paid) dividends defined by Article 13 of this Code.

For the purposes of this chapter, income in the form of dividends subject to taxation also includes net income from the trust management of the founder of the trust management, received from a legal entity that is a trust manager.

Article 378. Income in the form of remuneration

Income in the form of remuneration, subject to taxation, is the paid (payable) remuneration determined by Article 12 of this Code, except for the discount on debt securities, which is subject to recognition by an individual upon their sale, including redemption, as income from the increase in value.

Article 379. Income in the form of winnings

Income in the form of winnings subject to taxation are paid (to be paid) winnings defined in subparagraph 17) of Article 21 of this Code.

Article 380. Income in the form of scholarships

Scholarship income subject to taxation is the amount of money established:

1. students studying in educational organizations, autonomous organizations in accordance with the legislation of the Republic of Kazakhstan;

2. cultural figures, scientists, media workers and other individuals in accordance with the legislation of the Republic of Kazakhstan.

Article 381. Income from insurance contracts

Income from insurance contracts subject to taxation is:

1. insurance payments provided for by the legislation of the Republic of Kazakhstan;

2. redemption amounts paid in cases of early termination of accumulative insurance contracts;

3. insurance payments received from sources outside the Republic of Kazakhstan.

Paragraph 3. Property income

Article 382. General provisions on property income

1. Property income of an individual subject to taxation includes:

1. income from the increase in value provided for in this paragraph;

2. income received by an individual who is not an individual entrepreneur from renting out property to persons who are not tax agents.

2. Income from the increase in value is generated in the following cases:

1. sale by an individual of the property specified in clause 3 of this article;

2. transfer as a contribution to the authorized capital of a legal entity of the property specified in clause 3 of this article;

3. assignment of the right of claim, including under an agreement on shared participation in housing construction.

Income from the increase in value is generated in the tax period in which the cases specified in this paragraph occurred.

3. Unless otherwise established by clause 5 of this article, the provisions of this paragraph apply to the following property of an individual:

1. real estate, including land plots and (or) land shares;

2. vehicles, including trailers;

3. investment gold;

4. share of participation in the authorized capital of a legal entity;

5. securities;

6. derivative financial instruments (except for derivative financial instruments, the execution of which occurs through the acquisition or sale of an underlying asset);

7. digital assets;

8. assets of an individual entrepreneur applying a special tax regime on the basis of a simplified declaration or for peasant or farm enterprises.

4. The provisions of this paragraph do not apply to the income of an individual entrepreneur, determined in accordance with Article 393 of this Code.

Property income is not included in the income of an individual entrepreneur, the income of a person engaged in private practice, determined in accordance with Article 393 of this Code, with the exception of property for which tax and (or) accounting is carried out.

5. The income of an individual is not generated upon the sale or transfer of the following property as a contribution to the authorized capital of a legal entity:

1. dwellings, country buildings, parking spaces, storage rooms, garages, personal subsidiary plots located on the territory of the Republic of Kazakhstan, which are under the right of ownership of such an individual for two years or more from the date of registration of ownership;

2. dwellings, parking spaces, storage rooms, garages located on the territory of the Republic of Kazakhstan, acquired under an agreement on shared participation in housing construction or by assigning the right of claim under an agreement on shared participation in housing construction, in the case where:

a dwelling, a country building, a parking space, a storage room, a garage, a personal subsidiary plot are under the right of ownership of such an individual for two years or more from the date of registration of ownership,

or

the period from the date of conclusion of such an agreement or from the date of acquisition of such a right by assignment of the right of claim to the date of sale of property or transfer of it as a contribution to the authorized capital is three years or more;

3. mechanical vehicles and (or) trailers subject to state registration in the Republic of Kazakhstan and owned by such an individual for one year or more from the date of such state registration;

4. land plots and (or) land shares located on the territory of the Republic of Kazakhstan that have been under the right of ownership for such an individual for two years or more, the intended purpose of which from the date of emergence of ownership until the date of sale, transfer as a contribution to the authorized capital of a legal entity is individual housing construction, dacha construction, personal subsidiary farming, gardening, for a garage.

6. The income of an individual is not generated upon assignment of the right to claim a share in an apartment building under an agreement on shared participation in housing construction:

1. in the case when the period from the date of conclusion of such an agreement to the date of assignment of such right of claim is three years or more;

2. in the case when the period from the date of acquisition of such a right by assignment of the right of claim under an agreement on shared participation in housing construction to the date of assignment of such a right of claim is three years or more.

7. If the value of the property provided for in clause 3 of this article is expressed in foreign currency and (or) the transaction is carried out in foreign currency, the increase in value is determined in the currency in which the value of the property is expressed and (or) the operation was performed, and then such increase in value is recalculated into national currency of the Republic of Kazakhstan using the arithmetic average of the official exchange rate for the calendar year in which the cases specified in paragraph 2 of this article occurred.

Article 383. Income from the increase in value of real estate

1. Income from the increase in value of real estate arises from the sale or transfer of the following real estate as a contribution to the authorized capital of a legal entity:

1. dwellings, country buildings, garages, parking spaces, storage rooms, personal subsidiary plots located in the Republic of Kazakhstan - if they are under the right of ownership for less than two years from the date of registration of ownership;

2. land plots and (or) land shares in the Republic of Kazakhstan, the intended purpose of which from the date of emergence of ownership until the date of sale is individual housing construction, dacha construction, personal farming, garage, parking spaces - if they are under ownership for less than two years from the date of registration of ownership;

3. other real estate located in the Republic of Kazakhstan, except for that specified in paragraphs 5 and 6 Article 382 of this Code, – regardless of the period of its ownership;

4. real estate located outside the Republic of Kazakhstan, for which rights and (or) transactions are subject to state or other registration with the competent authority of a foreign state in accordance with the legislation of a foreign state, or located outside the Republic of Kazakhstan, subject to state or other registration with the competent authority of a foreign state in accordance with the legislation of a foreign state - regardless of the period of its ownership.

For the purposes of this article, real estate does not include aircraft and sea vessels, inland water vessels, river-sea vessels, space objects, and main pipelines.

For the property specified in subparagraphs 1) and 2) of this paragraph, which are under the right of common joint ownership of spouses, the period of ownership ownership is determined from the date of registration of the right of common joint ownership of spouses to such property until the date of its sale (transfer) in the following cases:

donations in case of divorce;

inheritance of rights by one of the spouses.

2. Income from the increase in value of real estate is:

1. upon sale - a positive difference between the price (cost) of the sale and its original cost;

2. when transferring property as a contribution to the authorized capital - a positive difference between the value at which it was transferred as a contribution to the authorized capital, but not more than the amount for which such property was transferred, and its original value. In this case, the value of the property at which it was transferred as a contribution to the authorized capital is determined on the basis of a document confirming the acceptance and transfer of such property.

3. Unless otherwise established by clauses 4 – 6 of this article, the initial cost of the real estate property is documented:

1. the price (cost) of acquiring this object;

2. the price (cost) of acquiring a real estate object (objects), which is sold (transferred) after a change in its functional and (or) purpose in the period from the date of acquisition to the date of its sale (transfer).

4. In the following cases of sale, transfer to the authorized capital, the initial cost of real estate is:

1. the price (cost) of acquiring a land plot for the construction of a building (part thereof) - in the case of sale (transfer) by an individual who is not an individual entrepreneur of the building (part thereof) constructed by him;

2. the market value of the property on the date of origin of the ownership right - in the case of the sale (transfer) by an individual of an individual residential building built by him on the territory of the Republic of Kazakhstan;

3. the cost determined in tenge for calculating the fee for the legalization of property being sold - in cases of sale (transfer) of property legalized in the manner established by the laws of the Republic of Kazakhstan “On amnesty in connection with the legalization of property” and “On amnesty for citizens of the Republic of Kazakhstan, oralmans and persons who have a residence permit in the Republic of Kazakhstan, in connection with their legalization of property", the person who legalized it, for which there is no purchase price (cost) and the obligation to pay the legalization fee has been fulfilled;

4. estimated and (or) cadastral value - in other cases when an individual for acquired property in the Republic of Kazakhstan does not have documented information about the price (cost) of its acquisition;

5. the price of the agreement on shared participation in housing construction in the Republic of Kazakhstan - in the case of the sale (transfer) of real estate acquired through shared participation in housing construction;

6. the cost at which an individual acquired the right to claim a share in a residential building under an agreement on shared participation in housing construction in the Republic of Kazakhstan - in the case of the sale (transfer) of real estate acquired as a result of the assignment of the right to claim a share in an apartment building under an agreement on shared participation in housing construction;

7. the cost determined in accordance with clause 5 of this article - in the case of the sale (transfer) of property that was received free of charge;

8. the cost at which the property was received by the shareholder, participant, founder during the distribution of property, including in exchange for previously contributed, reflected in the document confirming the acceptance and transfer of such an asset and certified by the signatures of the parties - if the assets were received by the shareholder (participant, founder) as a result of the distribution of property during the liquidation of a legal entity or reduction of the authorized capital, as well as the redemption by a legal entity from the founder, participant of a share or part thereof in this legal entity, redemption a legal entity is the issuer of shares issued by this issuer;

9. the amount of previously recognized income received from a tax agent, or income received from sources outside the Republic of Kazakhstan and reflected in the declaration of business activity or declaration of income and property, in the case of receiving property as payment of such income;

10. the amount of receivables in repayment of which real estate was received - in the case of receiving real estate in repayment of receivables that did not arise in connection with the receipt of income.

5. The initial value of property received free of charge is:

1. the value previously included in income in the form of property received free of charge - in the case where the value of property received free of charge was included in the taxable income of an individual entrepreneur or the taxable income of an individual;

2. market value - in case of sale (transfer) of property received in the form of inheritance or charitable donation;

3. estimated value - in case of sale (transfer) of property that is subject to taxation on property of individuals;

4. cadastral (estimated) value - in case of sale (transfer) of a land plot;

5. zero cost - in all other cases.

Determination of the initial value of property received free of charge is carried out sequentially in the order of the subparagraphs of this paragraph.

6. The initial cost of real estate located on the territory of a state with preferential taxation is zero.

7. In the event that the provisions of paragraphs 3 – 6 of this article are not applicable to determine the initial cost of real estate located in the Republic of Kazakhstan, the initial cost is assumed to be zero.

8. When selling (transferring) part of a real estate object, its initial cost is determined in proportion to the area of ​​such sold (transferred) part of the object in the total area of ​​the object.

9. For the purposes of this article:

1. market value is the market value of the property being sold (transferred) on the date of emergence of ownership of it, determined in the assessment report carried out under an agreement between the appraiser and the taxpayer in accordance with the legislation of the Republic of Kazakhstan on appraisal activities, unless otherwise provided by this subparagraph.

The market value of property located outside the Republic of Kazakhstan, received in the form of inheritance, is the market value of the property being sold (transferred) on the date of emergence of ownership of it, determined in a report or other document on the results of an assessment carried out under an agreement between an independent appraiser and the taxpayer in accordance with the legislation of the state in which such property is located.

In this case, the market value must be determined by the taxpayer no later than the deadline established for submitting a declaration of income and property for the tax period in which such property was sold (transferred);

2. the assessed value is the value of the property determined for calculating property tax by the State Corporation as of January 1 of the year in which the ownership of the sold (transferred) property arose;

3. cadastral (estimated) value is the cadastral (estimated) value determined by the State Corporation maintaining the state land cadastre, as of one of the latest dates:

date of origin of ownership of the land plot;

the last date preceding the date of emergence of ownership of the land plot.

Article 384. Income from the increase in value of vehicles

1. Income from the increase in value of vehicles arises from the sale or transfer of the following vehicles as a contribution to the authorized capital of a legal entity:

1. mechanical vehicles and (or) trailers subject to state registration in the Republic of Kazakhstan by an individual - if they are under ownership for less than one year from the date of registration of the vehicle to the date of its sale (transfer);

2. mechanical vehicles and (or) trailers subject to state or other registration with the competent authority of a foreign state in accordance with the legislation of a foreign state - regardless of the period of their ownership;

3. aircraft and sea vessels, inland water navigation vessels, river-sea navigation vessels, space objects, main pipelines - regardless of the period of their ownership.

2. Income from the increase in value of vehicles is:

1. upon sale - a positive difference between the price (cost) of the sale of the vehicle and its original cost;

2. when transferred as a contribution to the authorized capital - a positive difference between the cost at which the vehicle was transferred as a contribution to the authorized capital, but not more than the amount for which such a vehicle was transferred, and its original cost. In this case, the value of the vehicle at which it was transferred as a contribution to the authorized capital is determined on the basis of a document confirming the acceptance and transfer of the vehicle.

3. Unless otherwise established by clauses 4 – 9 of this article, the initial cost of the vehicle is the documented price (cost) of its acquisition.

4. In the following cases of sale or transfer of vehicles to the authorized capital, the initial cost of vehicles is:

1. the cost at which the property was received by a shareholder, participant, founder during the distribution of property, including in exchange for something previously contributed, reflected in a document confirming the acceptance and transfer of such an asset and certified by the signatures of the parties - if the assets were received by a shareholder (participant, founder) as a result of the distribution of property during the liquidation of a legal entity or reduction of the authorized capital, as well as the redemption by a legal entity from the founder, participant of a share or part thereof in this legal entity, redemption a legal entity is the issuer of shares issued by this issuer;

2. the amount of previously recognized income received from a tax agent, or income received from sources outside the Republic of Kazakhstan and reflected in the declaration of business activity or declaration of income and property, in the case of receiving property as payment of such income;

3. the amount of receivables in repayment of which real estate was received - in the case of receiving a vehicle in repayment of receivables that did not arise in connection with the receipt of income;

4. the cost determined in accordance with clause 5 of this article - in the case of the sale (transfer) of a vehicle that was received free of charge.

5. The initial cost of a vehicle received free of charge is:

1. the value previously included in income in the form of property received free of charge - in the case where the value of a vehicle received free of charge was included in the taxable income of an individual entrepreneur or the taxable income of an individual;

2. the market value of property - in the case of the sale (transfer) of a vehicle received in the form of inheritance or charitable donation;

3. zero cost - in all other cases.

Determination of the initial value of property received free of charge is carried out sequentially in the order of the subparagraphs of this paragraph.

6. The initial cost of vehicles sold (transferred) by an individual that were previously imported into the territory of the Republic of Kazakhstan by this person is determined by adding:

1. price (cost) of acquisition;

2. amounts of value added tax and excise tax accrued and paid upon import of such vehicles into the territory of the Republic of Kazakhstan;

3. customs and recycling payments in case of import of vehicles from the territory of a state that is not a member of the EAEU.

The provisions of this paragraph are applied accordingly on the basis of the following documents:

1. an agreement (contract) or other document confirming the purchase of a vehicle in a state that is not a member of the EAEU, and a declaration of goods;

2. an agreement (contract) or other document confirming the purchase of a vehicle on the territory of a member state of the EAEU, and a tax return for indirect taxes on imported goods.

7. For the purposes of this article, the market value is the market value of the vehicle being sold (transferred) on the date of ownership of it, determined in the assessment report carried out under an agreement between the appraiser and the taxpayer in accordance with the legislation of the Republic of Kazakhstan on valuation activities, unless otherwise provided by this paragraph.

The market value of a vehicle registered outside the Republic of Kazakhstan, received as an inheritance, is the market value of the vehicle being sold (transferred) on the date of emergence of ownership of it, determined in a report or other document on the results of an assessment carried out under an agreement between an independent appraiser and the taxpayer in accordance with the legislation of the state in which such a vehicle is registered.

In this case, such market value must be determined by the taxpayer no later than the deadline established for submitting a declaration of income and property for the tax period in which such a vehicle was sold (transferred).

8. In case of sale or transfer as a contribution to the authorized capital of a motor vehicle and (or) trailer received on the basis of a power of attorney to drive a motor vehicle and (or) trailer with the right of alienation, the attorney provides the owner with documents containing the following data:

price (cost) of sale, transfer as a contribution to the authorized capital of the vehicle;

the date of their sale, transfer as a contribution to the authorized capital.

The specified documents are provided before the deadline established for submitting a declaration of income and property for the tax period in which such property was sold (transferred).

9. The initial cost of vehicles, the rights to which or transactions for which are registered with the competent authority of the state with preferential taxation, is zero.

10. In cases where the provisions of paragraphs 3 – 9 of this article are not applicable to determine the initial cost, the initial cost of vehicles located outside the Republic of Kazakhstan, equal to zero.

Article 385. Income from the increase in value of investment gold

1. Income from the increase in value of investment gold arises from the sale or transfer of investment gold as a contribution to the authorized capital of a legal entity.

2. Income from the increase in value of investment gold is:

1. upon sale - a positive difference between the price (cost) of the sale and its original cost;

2. when transferring property as a contribution to the authorized capital - a positive difference between the value at which it was transferred as a contribution to the authorized capital, but not more than the amount for which such property was transferred, and its original value. In this case, the value of the property at which it was transferred as a contribution to the authorized capital is determined on the basis of a document confirming the acceptance and transfer of such property.

3. Unless otherwise established by clauses 4 – 7 of this article, the initial cost of investment gold is the documented price (cost) of its acquisition.

4. In the following cases of sale or transfer to the authorized capital, the initial cost of investment gold is:

1. the cost at which the property was received by a shareholder, participant, founder during the distribution of property, including in exchange for something previously contributed, reflected in a document confirming the acceptance and transfer of such an asset and certified by the signatures of the parties - if the assets were received by a shareholder (participant, founder) as a result of the distribution of property during the liquidation of a legal entity or reduction of the authorized capital, as well as the redemption by a legal entity from the founder, participant of a share or part thereof in this legal entity, redemption a legal entity is the issuer of shares issued by this issuer;

2. the amount of previously recognized income received from a tax agent, or income received from sources outside the Republic of Kazakhstan and reflected in the declaration of business activity or in the declaration of income and property - in the case of receiving investment gold as payment of such income;

3. the amount of receivables to repay which investment gold was received - in the case of receiving investment gold to repay receivables that did not arise in connection with the receipt of income;

4. the cost determined in accordance with clause 5 of this article - in the case of the sale (transfer) of investment gold that was received free of charge.

5. The initial cost of investment gold received free of charge is:

1. the value previously included in income in the form of property received free of charge - in the case where the value of investment gold received free of charge was included in the taxable income of an individual entrepreneur or the taxable income of an individual;

2. the market value of property - in the case of the sale (transfer) of investment gold received in the form of inheritance or charitable donation;

3. zero cost - in all other cases.

Determination of the initial value of property received free of charge is carried out sequentially in the order of the subparagraphs of this paragraph.

6. For the purposes of this article, the market value is the market value of the investment gold being sold (transferred) on the date of emergence of ownership of it, determined in the assessment report carried out under an agreement between the appraiser and the taxpayer in accordance with the legislation of the Republic of Kazakhstan on appraisal activities, unless otherwise established by this paragraph.

The market value of sold (transferred) investment gold located outside the Republic of Kazakhstan, received as an inheritance, is the market value of such investment gold on the date of emergence of ownership of it, determined in a report or other document on the results of an assessment carried out under an agreement between an independent appraiser and the taxpayer in accordance with the legislation of the state in which such investment gold is located.

In this case, such market value must be determined by the taxpayer no later than the deadline established for submitting a declaration of income and property for the tax period in which such property was sold (transferred).

7. The initial cost of investment gold acquired outside the Republic of Kazakhstan on the territory of a state with preferential taxation, or investment gold, the rights to which or transactions for which are registered with the competent authority of a state with preferential taxation, is zero.

8. In cases where the provisions of paragraphs 3 – 6 of this article are not applicable to determine the initial cost, the initial cost of investment gold outside the Republic of Kazakhstan is equal to zero.

Article 386. Income from the increase in value on the share of participation in the authorized capital of a legal entity

1. Income from the increase in value on a share of participation in the authorized capital of a legal entity arises upon the sale or transfer of a share of participation in the authorized capital of a legal entity as a contribution to the authorized capital of a legal entity.

2. Income from the increase in value on the share of participation in the authorized capital of a legal entity is:

1. upon sale - a positive difference between the sale price (cost) and its original cost;

2. when transferring a share of participation as a contribution to the authorized capital - a positive difference between the value at which it was transferred as a contribution to the authorized capital, but not more than the amount for which such a share was transferred, and its original value. In this case, the value of the participation share for which it was transferred as a contribution to the authorized capital is determined on the basis of a document confirming the acceptance and transfer of such share.

3. The initial cost of the participation share is proportional to the size of the retiring participation share:

1. the price (cost) of its acquisition

and/or

2. the value of the property transferred as a contribution to the authorized capital, but not more than the amount for which the property was transferred. In this case, such value is determined on the basis of documents confirming the contribution and the cost at which the property was transferred (transfer and acceptance certificate and (or) other documents),

and/or

3. the amount of money contributed as a contribution to the authorized capital, but not more than the amount for payment of which the money was transferred,

and/or

4. the book value of the participation interest received by the shareholder, participant, founder during the distribution of property, including that received in exchange for previously contributed property, subject to reflection (reflected) in the accounting records of the transferor on the date of transfer without taking into account revaluation and depreciation, reflected in the document confirming the transfer of the participation interest and certified by the signatures of the parties - if the participation share was received by the shareholder (participant, founder) as a result of the distribution of property during the liquidation of a legal entity or reduction of the authorized capital, as well as the repurchase by a legal entity from the founder, participant of a share or part thereof in this legal entity, the repurchase by a legal entity - issuer from a shareholder of shares issued by this issuer,

and/or

5. the amount of previously recognized income received from a tax agent, or income received from sources outside the Republic of Kazakhstan and reflected in the declaration of business activity or declaration of income and property - in the case of receiving a participation share as payment of such income,

and/or

6. the amount of receivables for the repayment of which the participation share was received - in the case of receiving a participation share for the repayment of receivables that did not arise in connection with the receipt of income,

and/or

7. the value previously included in the taxable income of an individual entrepreneur or in the taxable income of an individual - in the case of the sale (transfer) of a participation interest that was received free of charge,

and/or

8. the market value of the participation share - in the case of the sale (transfer) of the participation share received in the form of inheritance or charitable donation.

4. The initial cost of a share in the authorized capital of a legal entity registered in the territory of a state with preferential taxation, or a share of participation, the rights to which or transactions for which are registered with the competent authority of a state with preferential taxation, is zero.

5. In cases where the provisions of clauses 1 - 3 of this article are not applicable to determine the initial cost of the participation share, such cost is equal to zero.

6. For the purposes of this article, the market value is the market value of the sold (transferred) share of participation on the date of emergence of ownership of it, determined in the assessment report carried out under an agreement between the appraiser and the taxpayer in accordance with the legislation of the Republic of Kazakhstan on appraisal activities, unless otherwise established by this paragraph.

The market value of the sold (transferred) share of participation in the authorized capital of a foreign legal entity registered outside the Republic of Kazakhstan, received in the form of inheritance, is the market value of the sold (transferred) share of participation on the date of emergence of the ownership right to such share of participation, determined in the report or other document on the results of the assessment carried out under an agreement between an independent appraiser and the taxpayer in accordance with the legislation of the state in which such share is registered foreign legal entity.

In this case, such market value must be determined by the taxpayer no later than the deadline established for submitting a declaration of income and property for the tax period in which such property was sold (transferred).

Article 387. Income from increase in value of securities

1. Income from the increase in value of securities consists of:

1. income from the increase in value of securities, except for preferential securities;

2. income from the increase in value on preferential securities.

2. The result from the sale or transfer of securities as a contribution to the authorized capital of a legal entity may have a positive or negative value and is determined for each disposal operation for the tax period in the following order:

1. upon sale, including redemption of debt securities, - the difference between the cost of sale, redemption of the security and its original cost;

2. when transferred as a contribution to the authorized capital - the difference between the value of the security for which it was transferred as a contribution to the authorized capital and its original value.

3. The total amount of results from all transactions of the sale of securities, their transfer as a contribution to the authorized capital, except for preferential securities, for the tax period is recognized:

income from the increase in value, if such an amount has a positive value;

equal to zero if such sum has a zero or negative value.

4. The total amount of results from all transactions of the sale of preferential securities, their transfer as a contribution to the authorized capital for the tax period is recognized:

income from the increase in the value of preferential securities, if such an amount has a positive value and is taken into account in accordance with subparagraphs 1) – 6) of paragraph 1 of the article 400 of this Code;

equal to zero if such sum has a zero or negative value.

Preferential securities are the securities specified in subparagraphs 1) – 6) paragraph 1 of Article 400 of this Code, subparagraphs 1) and 2) paragraph 7 of Article 6 of the Constitutional Law of the Republic of Kazakhstan “On the Astana International Financial Center”.

5. Income from the increase in the value of securities is determined by sequentially writing off securities in chronological order depending on the date of their receipt.

6. The initial cost of securities is:

1. the cost of their acquisition, expenses for commission fees for services for the acquisition of securities to a person carrying out brokerage activities in accordance with the legislation of the Republic of Kazakhstan or another state. For securities acquired by an individual under an option, the acquisition cost is determined in the amount of the option exercise price and the option premium

or

2. the cost at which the property was received by the shareholder, participant, founder during the distribution of property, including in exchange for previously contributed, reflected in the document confirming the acceptance and transfer of such an asset and certified by the signatures of the parties - if the assets were received by the shareholder (participant, founder) as a result of the distribution of property during the liquidation of a legal entity or reduction of the authorized capital, as well as the redemption by a legal entity from the founder, participant of a share or part thereof in this legal entity, redemption legal entity - issuer from the shareholder of shares issued by this issuer,

or

3. the amount of previously recognized income received from a tax agent, or income received from sources outside the Republic of Kazakhstan and reflected in the declaration of an individual entrepreneur or the declaration of income and property - in the case of receiving securities as payment of such income,

or

4. the amount of receivables in repayment of which the security was received - in the case of receipt of securities in repayment of receivables that did not arise in connection with the receipt of income,

or

5. the value previously included in income in the form of property received free of charge - in the case where the value of securities received free of charge was included in the taxable income of an individual entrepreneur or the taxable income of an individual,

or

6. market value of the security - in the case of sale (transfer) of a security received in the form of inheritance or charitable donation.

The initial cost of securities must be documented. In the absence of documents confirming the initial cost of securities, such value is recognized as zero.

The initial cost of a unit of securities upon their sale or transfer as a contribution to the authorized capital is determined by the initial cost of the securities received first in time.

7. The initial cost of securities, except for debt securities, the rights to which or transactions for which are registered with the competent authority of the state with preferential taxation, is zero.

The initial cost of debt securities, the issue of which is registered in a state with preferential taxation, is zero.

8. In cases where the provisions of clause 6 of this article are not applicable to determine the initial cost, the initial cost of securities is recognized as zero.

9. For the purposes of this article, the market value is the market value of the security being sold (transferred) on the date of emergence of ownership of it, determined in the assessment report carried out under an agreement between the appraiser and the taxpayer in accordance with the legislation of the Republic of Kazakhstan on appraisal activities, unless otherwise established by this paragraph.

The market value of a sold (transferred) security registered outside the Republic of Kazakhstan, received in the form of inheritance, is the market value of the sold (transferred) security on the date of emergence of ownership of it, determined in a report or other document on the results of an assessment carried out under an agreement between an independent appraiser and the taxpayer in accordance with the legislation of the state in which such a security is registered.

In this case, such market value must be determined by the taxpayer no later than the deadline established for submitting a declaration of income and property for the tax period in which such property was sold (transferred).

Article 388. Income from capital gains on derivative financial instruments

1. Income from the increase in value on derivative financial instruments (with the exception of derivative financial instruments, the execution of which occurs through the acquisition or sale of the underlying asset) arises upon the sale or transfer of derivative financial instruments as a contribution to the authorized capital of a legal entity.

If a derivative financial instrument is used for the purpose of acquiring or selling an underlying asset, then it is taken into account for the purposes of calculating personal income tax in accordance with the rules of this Code established for the underlying asset.

2. Income from the increase in value on derivative financial instruments (with the exception of derivative financial instruments, the execution of which occurs through the acquisition or sale of the underlying asset) is:

1. upon sale - a positive difference between the price (cost) of the sale and its original cost;

2. when transferring property as a contribution to the authorized capital - a positive difference between the value at which it was transferred as a contribution to the authorized capital, but not more than the amount for which such property was transferred, and its original value. In this case, the value of the property at which it was transferred as a contribution to the authorized capital is determined on the basis of a document confirming the acceptance and transfer of such property.

3. Unless otherwise established by clauses 4 and 5 of this article, the initial cost of derivative financial instruments (except for derivative financial instruments, the execution of which occurs by acquisition or sale of the underlying asset) is the documented price (cost) of their acquisition.

4. In the following cases of sale, transfer to the authorized capital, the initial value of derivative financial instruments (with the exception of derivative financial instruments, the execution of which occurs through the acquisition or sale of the underlying asset) is:

1. the cost at which the property was received by a shareholder, participant, founder during the distribution of property, including in exchange for something previously contributed, reflected in a document confirming the acceptance and transfer of such an asset and certified by the signatures of the parties - if the property was received by a shareholder (participant, founder) as a result of the distribution of property during the liquidation of a legal entity or reduction of the authorized capital, as well as the redemption by a legal entity from the founder, participant of a share or part thereof in this legal entity, redemption a legal entity is the issuer of shares issued by this issuer;

2. the amount of previously recognized income received from a tax agent, or income received from sources outside the Republic of Kazakhstan and reflected in the declaration of business activity or declaration of income and property - in the case of receipt of derivative financial instruments (except for derivative financial instruments, the execution of which occurs through the acquisition or sale of an underlying asset) as payment of such income;

3. the amount of receivables for the repayment of which derivative financial instruments were received (except for derivative financial instruments, the execution of which occurs through the acquisition or sale of the underlying asset), - if they are received in repayment of receivables that did not arise in connection with the receipt of income;

4. the value previously included in income in the form of gratuitously received derivative financial instruments (except for derivative financial instruments, the execution of which occurs through the acquisition or sale of an underlying asset), - in the case where the value of gratuitously received derivative financial instruments (except for derivative financial instruments, the execution of which occurs through the acquisition or sale of an underlying asset) was included in the taxable income of an individual entrepreneur or the taxable income of an individual;

5. market value of a derivative financial instrument - in the case of sale (transfer) of a derivative financial instrument received in the form of inheritance or charitable donation.

5. The initial cost of derivative financial instruments (except for derivative financial instruments, the execution of which occurs through the acquisition or sale of an underlying asset), the rights to or transactions for which are registered with the competent authority of the state with preferential taxation, is zero.

6. In cases where the provisions of paragraphs 3 and 4 of this article are not applicable to determine the initial cost, the initial cost of derivative financial instruments (except derivative financial instruments, the execution of which occurs through the acquisition or sale of an underlying asset) is zero.

7. For the purposes of this article, the market value is the market value of the derivative financial instrument being sold (transferred) on the date of emergence of ownership of it, determined in the assessment report carried out under an agreement between the appraiser and the taxpayer in accordance with the legislation of the Republic of Kazakhstan on appraisal activities, unless otherwise established by this paragraph.

The market value of a sold (transferred) derivative financial instrument registered outside the Republic of Kazakhstan, received in the form of inheritance, is the market value of the sold (transferred) derivative financial instrument on the date of emergence of ownership of it, determined in a report or other document on the results of an assessment carried out under an agreement between an independent appraiser and the taxpayer in accordance with the legislation of the state in which such a derivative financial instrument is registered.

In this case, such market value must be determined by the taxpayer no later than the deadline established for submitting a declaration of income and property for the tax period in which such a derivative financial instrument was sold (transferred).

Article 389. Income from the increase in value of digital assets

1. Income from the increase in value of digital assets arises from the sale or transfer of digital assets as a contribution to the authorized capital of a legal entity.

2. Income from the increase in value of digital assets is:

1. upon sale - a positive difference between the price (cost) of the sale and its original cost;

2. when transferring property as a contribution to the authorized capital - a positive difference between the value at which it was transferred as a contribution to the authorized capital, but not more than the amount for which such property was transferred, and its original value. In this case, the value of the property at which it was transferred as a contribution to the authorized capital is determined on the basis of a document confirming the acceptance and transfer of such property.

3. Unless otherwise established by clauses 4 and 5 of this article, the initial cost of digital assets is the documented price (cost) of their acquisition.

4. In the following cases of sale or transfer to the authorized capital, the initial cost of digital assets is:

1. the cost at which the property was received by a shareholder, participant, founder during the distribution of property, including in exchange for something previously contributed, reflected in a document confirming the acceptance and transfer of such an asset and certified by the signatures of the parties - if the assets were received by a shareholder (participant, founder) as a result of the distribution of property during the liquidation of a legal entity or reduction of the authorized capital, as well as the redemption by a legal entity from the founder, participant of a share or part thereof in this legal entity, redemption a legal entity is the issuer of shares issued by this issuer;

2. the amount of previously recognized income received from a tax agent, or income received from sources outside the Republic of Kazakhstan and reflected in the declaration of business activity or declaration of income and property - in the case of receiving digital assets as payment of such income;

3. the amount of receivables in payment of which a digital asset was received - in the case of receiving digital assets in repayment of receivables that did not arise in connection with the receipt of income;

4. the value previously included in income in the form of gratuitously received digital assets - in the case where the value of gratuitously received digital assets was included in the taxable income of an individual entrepreneur or the taxable income of an individual;

5. the market value of a digital asset – in the case of the sale (transfer) of a digital asset received in the form of inheritance or charitable donation.

5. The initial cost of digital assets obtained from sources in a state with preferential taxation is zero.

6. In cases where the provisions of paragraphs 3 and 4 of this article are not applicable to determine the initial cost, the initial cost of digital assets is zero.

7. For the purposes of this article, the market value is the market value of the digital asset being sold (transferred) on the date of ownership of it, determined in the assessment report carried out under an agreement between the appraiser and the taxpayer in accordance with the legislation of the Republic of Kazakhstan on appraisal activities, unless otherwise established by this paragraph.

The market value of a sold (transferred) digital asset registered outside the Republic of Kazakhstan, received in the form of inheritance, is the market value of the sold (transferred) digital asset on the date of emergence of ownership of it, determined in a report or other document on the results of an assessment carried out under an agreement between an independent appraiser and the taxpayer in accordance with the legislation of the state in which such a digital asset is registered.

In this case, such market value must be determined by the taxpayer no later than the deadline established for submitting a declaration of income and property for the tax period in which such property was sold (transferred).

Article 390. Income from the increase in value upon the sale of assets of an individual entrepreneur applying a special tax regime based on a simplified declaration or for peasant or farm enterprises

1. For the purposes of this article, the assets of an individual entrepreneur applying a special tax regime on the basis of a simplified declaration or for peasant or farm enterprises include the following assets that are not inventories and claims:

1. fixed assets used in business activities;

2. objects of unfinished construction;

3. unidentified machinery and equipment;

4. intangible assets;

5. biological assets;

6. fixed assets, the cost of which is fully deductible in accordance with the tax legislation of the Republic of Kazakhstan, in force before January 1, 2000, if such fixed assets were fixed assets in tax periods during which the individual entrepreneur made settlements with the budget in the generally established manner and the asset was a fixed asset;

7. assets put into operation as part of an investment project under contracts concluded before January 1, 2009 in accordance with the legislation of the Republic of Kazakhstan in the field of entrepreneurship, the cost of which is fully attributed to deductions, if the individual entrepreneur previously made payments to the budget in the generally established manner and the asset was a fixed asset.

2. When selling assets by an individual entrepreneur applying a special tax regime on the basis of a simplified declaration or for peasant or farm enterprises, the increase is determined for each asset as the positive difference between the selling price (cost) and the original cost.

3. Unless otherwise established by this article, for the purposes of this article, the initial cost of assets of an individual entrepreneur applying a special tax regime on the basis of a simplified declaration or for peasant or farm enterprises is the totality of costs for the acquisition, production, construction, installation, installation, reconstruction and modernization, except for the costs (expenses) specified in subparagraphs 1), 2), 3) and 5) Article 286 and Article 287 of this Code.

In this case, recognition of reconstruction and modernization is carried out in accordance with Article 278 of this Code.

4. If an asset was previously received free of charge, for the purposes of this article, the initial cost of such an asset is its value included in the object of taxation of a taxpayer applying a special tax regime.

5. When selling an asset received in the form of inheritance, charitable donation, except for the case provided for in clause 4 of this article, the initial cost is the market value of such an asset on the date of its occurrence for an individual entrepreneur applying a special tax regime on the basis of a simplified declaration or for peasant or farm enterprises, the ownership of this an asset defined in the appraisal report carried out under an agreement between the appraiser and an individual entrepreneur in accordance with the legislation of the Republic of Kazakhstan on appraisal activities.

In this case, the market value of the asset must be determined by the taxpayer no later than the deadline established for submitting a declaration of income and property for the tax period in which such assets were sold as of the date of ownership.

6. The initial cost of an asset is zero in the following cases:

1. in the absence of the market value of the asset, determined on the date of emergence of ownership of it;

2. in case of failure to comply with the deadline for determining the market value established by clause 5 of this article;

3. in cases of absence of primary documents confirming the costs provided for in clause 3 of this article, except for the cases specified in clause 4 and 5 of this article;

4. for assets specified in subparagraphs 6) and 7) paragraph 1 of this article.

Article 391. Income from the assignment of the right of claim, including a share in an apartment building under an agreement on shared participation in housing construction

1. Unless otherwise established by this article, income from the assignment of the right of claim is the positive difference between the cost at which an individual assigned the right of claim from the debtor and the amount of such claim as of the date of assignment on the basis of an agreement between the individual and the debtor.

If the claim for which the assignment is made was acquired by an individual by assigning the right of claim and (or) received free of charge from another individual, then the income from the assignment of the right of claim is the positive difference between the value at which the individual assigned the right of claim from the debtor and the amount of such claim on the date of assignment, but not more than the value at which the individual previously acquired the right of claim, and (or) the value of the right of claim received free of charge from another individual.

Income from the assignment of the right of claim is recognized in the tax period in which the assignment of the right of claim was made.

2. Income from the assignment of the right to claim a share in an apartment building under an agreement on shared participation in housing construction for the taxpayer who assigned the right of claim is the positive difference between the cost of the assignment of the right of claim and the price of the agreement on shared participation in housing construction in the case where the period from the date of conclusion of such an agreement to the date of assignment of such right of claim is less than three years.

3. For a taxpayer who has assigned the right of claim, income from the assignment of the right to claim a share in an apartment building under an agreement on shared participation in housing construction, previously acquired by assignment of the right of claim under an agreement on shared participation in housing construction and (or) received free of charge from another individual, in the case where the period from the date of acquisition and (or) receipt of such a right by assignment of the right of claim under an agreement on shared participation in housing construction before the date of assignment of such a claim is less than three years, the positive difference between the value of the assignment of a claim and the cost at which an individual previously acquired such a right, and (or) the value of a claim received free of charge from another individual.

Paragraph 4. Income of an individual entrepreneur

Article 392. Income of an individual entrepreneur

The income of an individual entrepreneur for the tax period consists of income received in the Republic of Kazakhstan and abroad during the tax period from activities as an individual entrepreneur, and is determined:

in the generally established taxation procedure, which is similar to the procedure for determining total annual income for the purpose of calculating corporate income tax, established by Article 237 of this Code, taking into account the features provided for by Articles 238 – 254, chapters 27 – 31 of this Code,

and/or

in a special tax regime in accordance with section 16 of this Code.

Article 393. Taxable and assessable income of an individual entrepreneur applying the generally established taxation procedure

1. The taxable income of an individual entrepreneur applying the generally established taxation procedure for the tax period is determined in the following order:

taxable income of an individual entrepreneur, determined in accordance with paragraph 2 of this article,

minus

a decrease in the taxable income of an individual entrepreneur, determined in a manner similar to the procedure for determining a decrease in taxable income for the purpose of calculating corporate income tax, established by Article 337 of this Code,

minus

losses determined and transferred in a manner similar to the procedure established for the purpose of calculating corporate income tax Articles 339 – 342 of this Code.

2. The taxable income of an individual entrepreneur applying the generally established taxation procedure for the tax period is determined in the following order:

income of an individual entrepreneur for the tax period, determined in a manner similar to the procedure for determining total annual income for the purpose of calculating corporate income tax, established by Section 5 of this Code,

plus (minus)

adjustment of the income of an individual entrepreneur received cumulatively for the tax period, determined in a manner similar to the procedure for determining the reduction of total annual income for the purpose of calculating corporate income tax, established by Article 255 of this Code, and adjustment of income established by Article 256 of this Code for the purpose of calculating corporate income tax,

minus

deductions determined in a manner similar to the procedure for determining expenses attributable to deductions for the purpose of calculating corporate income tax, established by Article 257 – 287 taking into account the features provided for in Chapters 27 – 31 of this Code,

plus (minus)

adjustment of deductions determined in a manner similar to the procedure for determining the adjustment of deductions for the purpose of calculating corporate income tax established by Article 288 of this Code.

Paragraph 5. Income of a person engaged in private practice, as well as income from the sale of goods, works, services

Article 394. General provisions on the income of a person engaged in private practice

1. The income of a person engaged in private practice includes:

1. income of a private notary;

2. income of a private bailiff;

3. lawyer’s income;

4. income of a professional mediator.

2. The income of persons engaged in private practice is all types of income received from the implementation of activities for the execution of executive documents, notarial, advocacy, and the activities of a professional mediator, including, respectively, payments for the provision of legal assistance, performance of notarial acts, as well as the amounts received for reimbursement of expenses.

3. The amount of money received for the provision of services by a person engaged in private practice as collateral as a way to ensure the fulfillment of an obligation in accordance with the civil legislation of the Republic of Kazakhstan is recognized as income from the date of payment for services from the collateral money specified in the act of services rendered or a document confirming the provision of services.

4. The date of recognition of income of a person engaged in private practice is:

1. the date of provision of services indicated in the signed certificate of services rendered;

2. the date of provision of services indicated in another document confirming the fact of provision of services, in the absence of a certificate of services provided.

5. The amount of individual income tax on the income of persons engaged in private practice is calculated on the basis of income received for the month, at the end of each month, by applying the rate established by subparagraph 2) of Article 363 of this Code to the amount of taxable income of a person engaged in private practice.

6. The amount of calculated tax is payable monthly no later than the 5th day of the month following the month on the income for which the tax was calculated.

Article 395. Income from the sale of goods, works, services

Income received by an individual from the sale of goods, works, services includes:

1. income from the sale of goods, works, services to persons who are not tax agents;

2. income from the sale of goods, works, services to a tax agent.

Income from the sale of services to a tax agent, subject to taxation, is also recognized as income received (receivable) by a member of the board of directors or other management body of the taxpayer that is not the highest management body.

Paragraph 6. Other income

Article 396. Income from personal subsidiary plots

Income from a personal subsidiary plot is recognized as income from the sale by a person engaged in a private subsidiary plot of agricultural products from a personal subsidiary plot.

Article 397. Other income

Other income is recognized as all types of income, except those specified in subparagraphs 1) – 15) and 17) paragraph 2 of Article 371 of this Code, obtained from sources in the Republic of Kazakhstan and (or) beyond its borders.

Paragraph 7. Profits of a controlled foreign company

Article 398. General provisions on a controlled foreign company

The financial profits of a controlled foreign company or the financial profits of a permanent establishment of a controlled foreign company are not subject to taxation twice.

Double taxation is eliminated by applying the following provisions:

1. exemption from taxation in accordance with Article 399 of this Code;

2. adjustments to financial profit before tax of a controlled foreign company in compliance with the conditions specified in clause 3 of Article 399 of this Code;

3. reduction of financial profit before tax of a controlled foreign company in accordance with Article 399 of this Code;

4. offset against payment of individual income tax in the Republic of Kazakhstan in the manner determined by clause 2 of Article 413 of this Code.

Article 399. Taxation of profits of a controlled foreign company

1. The total profit of controlled foreign companies or permanent establishments of controlled foreign companies, calculated taking into account the provisions of this article and Article 335 of this Code, is included in the annual income of a resident individual and is subject to individual income tax in the Republic of Kazakhstan.

Such aggregate profits of controlled foreign companies or permanent establishments of controlled foreign companies are subject to inclusion in the personal income tax return.

2. The financial profit of a controlled foreign company or the financial profit of a permanent establishment of a controlled foreign company is exempt from taxation in the Republic of Kazakhstan if one of the following conditions is met:

1. with indirect participation or indirect control of a resident in a controlled foreign company, carried out through another resident;

2. with indirect participation or indirect control of a resident in a controlled foreign company, carried out through a person who is not a controlled person;

3. if the financial income of the permanent establishment of a controlled foreign company was subject to income tax in the state in which the controlled foreign company that created the permanent establishment is registered at an effective rate of 10 percent or more;

4. if the financial income of a controlled foreign company or the financial income of a permanent establishment of a controlled foreign company was taxed in the state in which the controlled person through which the resident indirectly holds an interest in or has indirect control in the controlled foreign company is registered, at an effective rate of 10 percent or more;

5. if the share of passive income of a controlled foreign company or a permanent establishment of a controlled foreign company, with the exception of those registered in states with preferential taxation, is less than 20 percent;

6. with direct and (or) indirect ownership and (or) control by an investment resident of the AIFC in a controlled foreign company.

For the purposes of applying this paragraph, a resident individual must have the supporting documents specified in paragraph 2 of Article 334 of this Code.

3. A resident individual has the right to reduce the financial profit before tax of a controlled foreign company or the financial profit before tax of a permanent establishment of a controlled foreign company by the following amounts:

1. the amount of reduction determined by the following formula:

U = FP × (D(1)/SSD), where:

Y – amount of reduction;

FP – positive value of financial profit before tax of a controlled foreign company;

D(1) – taxable income of a controlled foreign company from business activities in the Republic of Kazakhstan through a branch, representative office, permanent establishment, subject to corporate income tax in the Republic of Kazakhstan at a rate of 20 percent or more, within the taxable income of the branch, provided that the financial profit before tax of the controlled foreign company takes into account the taxable income specified in this subparagraph;

SSD – total amount of income;

2. the amount of reduction determined by the following formula:

U = FP × (D(2)/SSD), where:

Y – amount of reduction;

FP – positive value of financial profit before tax of a controlled foreign company;

D(2) – income from the provision of services (performance of work) in the Republic of Kazakhstan without the formation of a permanent establishment, received by a controlled foreign company from sources in the Republic of Kazakhstan, taxed in the Republic of Kazakhstan with corporate income tax at source at a rate of 20 percent, provided that financial profit before tax is determined taking into account the income specified in this subparagraph;

SSD – total amount of income;

3. dividends received by a controlled foreign company from sources in the Republic of Kazakhstan, not subject to corporate income tax at the source of payment in accordance with subparagraph 7) of Article 681 of this Code, provided that the financial profit before tax of the controlled foreign company includes such income;

4. the amount of dividends received by one controlled foreign company from another controlled foreign company included in the single organizational structure of the consolidated group.

In this case, the financial profit of one controlled foreign company must include such dividends that were previously taxed (subject to taxation in the current period) with individual income tax on the financial profit of another such controlled foreign company in the Republic of Kazakhstan and (or) reduced in accordance with subparagraphs 3), 5), 6), 7), 8) and 9) of this paragraph or part one of this subparagraph;

5. the amount of dividends received by a controlled foreign company from a foreign company that is part of the single organizational structure of the consolidated group.

In this case, the financial profit of one controlled foreign company must include such dividends that were previously taxed (subject to taxation in the current period) with individual income tax on the financial profit of another such controlled foreign company in the Republic of Kazakhstan and (or) reduced in accordance with subparagraphs 3), 4), 6), 7), 8) and 9) of this paragraph or part one of this subparagraph;

6. the amount of reduction determined by the following formula:

U = FP × (D(6)/SSD), where:

Y – amount of reduction;

FP – positive value of financial profit before tax of a controlled foreign company;

D(6) – income in the form of fees and (or) from capital gains and (or) in the form of royalties received by a controlled foreign company from sources in the Republic of Kazakhstan, previously subject to corporate income tax at source in the Republic of Kazakhstan, provided that the financial profit before tax of the controlled foreign company includes such income;

SSD – total amount of income;

7. the amount of reduction determined by the following formula:

U = FP × (D(7)/SSD), where:

Y – amount of reduction;

FP – positive value of financial profit before tax of a controlled foreign company;

D(7) – income from the increase in value received by one controlled foreign company from the sale of another controlled foreign company, which is the founder of a resident of the Republic of Kazakhstan, meeting the conditions of subparagraph 4) of Article 681 of this Code, provided that the financial profit of one controlled foreign company includes such income;

SSD – total amount of income;

8. income in the form of fees and (or) from increases in value and (or) in the form of royalties received by a controlled foreign company from sources in the Republic of Kazakhstan, not subject to corporate income tax at the source of payment in accordance with subparagraphs 1), 4) and 9) Article 681 of this Code, provided that the financial profit before tax of a controlled foreign company includes such income;

9. the amount of dividends received by a controlled foreign company from sources in the Republic of Kazakhstan, previously subject to corporate income tax at source in the Republic of Kazakhstan, provided that financial profit before tax includes such dividends;

10. the amount of dividends received by a controlled foreign company from a foreign company that is part of the single organizational structure of the consolidated group.

In this case, the financial profit of one controlled foreign company must include such dividends received from sources of the Republic of Kazakhstan that were previously subject to corporate income tax at source in the Republic of Kazakhstan and (or) were not subject to corporate income tax at source in accordance with subparagraph 7) Article 681 of this Code.

The provisions of part one of this paragraph do not apply to a controlled foreign company and (or) a permanent establishment of a controlled foreign company that are registered in states with preferential taxation.

To apply part one of this paragraph, a resident individual must have the supporting documents specified in clause 11 of Article 335 of this Code.

4. A resident individual is required to submit an application for participation (control) in a controlled foreign company in the manner prescribed by Article 336 of this Code.

Note.

The concepts used in this article are defined by Article 332 of this Code.

Paragraph 8. Reduction of taxable income and personal tax deductions

Article 400. General provisions for reducing income subject to taxation

1. The income of an individual subject to taxation is reduced by the following income:

1. income from the increase in value upon the sale of government issued securities;

2. income from the increase in value when selling agency bonds;

3. income from the increase in value when selling shares of open-ended and interval mutual investment funds;

4. income from the increase in value upon the sale of shares, participation interests in a legal entity - a resident or a consortium created in the Republic of Kazakhstan.

This subparagraph applies when the following conditions are simultaneously met:

on the day of sale of shares or participation interests, the taxpayer has owned these shares or participation interests for more than three years;

such a legal entity - the issuer or such a legal entity in which a participation interest is being sold, or a participant in such a consortium that is selling a participation interest in such a consortium, is not a subsoil user;

the property of persons (persons) who are (are) subsoil users (subsoil users), in the value of the assets of such a legal entity - the issuer or such legal entity, the participation interest in which is sold, or the total value of the assets of the participants of such a consortium, the participation interest in which is sold, on the day of such sale is no more than 50 percent.

For the purposes of this subclause, a subsoil user is not recognized as a subsoil user who is such solely due to the possession of the right to extract groundwater and (or) common minerals for its own needs.

In this case, the share of the property of persons (persons) who are (are) subsoil users (subsoil users) in the value of the assets of the legal entity or consortium, whose shares or participation interests are sold, is determined in accordance with Article 687 of this Code;

5. income from the increase in value upon the sale of debt securities, the issuer of which is a resident legal entity, with the exception of the income of a person who is a resident of a state with preferential taxation, subject to the simultaneous fulfillment of the following conditions:

on the day of sale of debt securities, the taxpayer has owned these debt securities for more than three years;

such a legal entity - the issuer is not a subsoil user;

the property of persons (persons) who are (are) subsoil users (subsoil users) in the value of the assets of such legal entity - issuer on the day of such sale is no more than 50 percent.

For the purposes of this subclause, a subsoil user is not recognized as a subsoil user who is such solely due to the possession of the right to extract groundwater and (or) common minerals for its own needs.

In this case, the share of the property of persons (persons) who are (are) subsoil users (subsoil users) in the value of the assets of the legal entity - issuer is determined in accordance with Article 687 of this Code;

6. income from the increase in value when selling, through open trading, on a stock exchange operating on the territory of the Republic of Kazakhstan, securities that are on the official lists of this stock exchange on the day of sale;

7. income from the increase in value upon the sale of digital assets for which income is determined from digital mining activities;

8. the value of property received in the form of charity and sponsorship from a person who is not a tax agent;

9. the value of property received in the form of humanitarian aid from a person who is not a tax agent;

10. official income of diplomatic or consular employees who are not citizens of the Republic of Kazakhstan;

11. official income of foreigners in the public service of a foreign state in which their income is subject to taxation;

12. official income in foreign currency of individuals who are citizens of the Republic of Kazakhstan and serving in diplomatic and equivalent missions of the Republic of Kazakhstan abroad, paid from the budget;

13. alimony received in accordance with the legislation of the Republic of Kazakhstan on marriage (matrimony) and family;

14. compensation for harm caused to the life and health of an individual, in accordance with the legislation of the Republic of Kazakhstan, with the exception of moral damage;

15. the amount of compensation for material damage awarded under a judicial act that has entered into legal force, as well as legal expenses;

16. the cost of vouchers to children's camps for children under sixteen years of age;

17. the employee’s income specified in Article 429 of this Code;

18. remuneration specified in Article 430 of this Code;

19. one-time pension payments, pension payments specified in Article 431 of this Code;

20. payments from the budget specified in Article 432 of this Code;

21. gratuitously received property specified in Article 433 of this Code;

22. scholarships, payments and compensation related to training specified in Article 434 of this Code;

23. insurance payments specified in Article 435 of this Code;

24. income not provided for by subparagraphs 1) – 23) of this paragraph and specified in article 436 of this Code.

2. If the income of an individual subject to taxation is not reduced by the income provided for in subparagraphs 12) – 24) paragraph 1 of this article, by a tax agent to the income of an individual due to the individual applying later than the date of withholding of individual income tax on such income, then the individual has the right, during the calendar year in which the payment of income was made and the calendar year following it, to submit to the tax agent who withheld the individual income tax from such income an application and supporting documents on the basis of which the tax agent recalculates the income subject to taxation.

Article 401. General provisions on personal tax deductions

1. An individual has the right to apply the following types of personal tax deductions:

1. tax deduction of social payments;

2. basic tax deduction;

3. social tax deductions.

2. An individual applies tax deductions:

1. from a tax agent;

2. independently if not applied to a tax agent.

3. Tax deductions when determining the object of taxation are applied sequentially in the order in which they are reflected in paragraph 1 of this article.

Article 402. Tax deduction of social payments

The tax deduction of social payments includes those calculated in accordance with the legislation of the Republic of Kazakhstan:

1. mandatory pension contributions;

2. contributions to compulsory social health insurance;

3. social contributions withheld from the income of individuals under civil contracts.

Article 403. Basic tax deduction

The basic tax deduction is 30 times the monthly calculation index in effect on January 1 of the corresponding financial year, applied for each calendar month. The total amount of the basic tax deduction for a calendar year should not exceed 360 times the monthly calculation index in effect on January 1 of the corresponding financial year.

Article 404. Social tax deductions

1. Social tax deductions:

1. 5000 times the amount of the monthly calculation index valid as of January 1 of the corresponding financial year, for the calendar year on the basis that such a person on the date of application of this subparagraph is a person with a disability of the first or second group;

2. 882 times the amount of the monthly calculation index in force on January 1 of the corresponding financial year for the calendar year on the basis that such a person on the date of application of this subparagraph is:

a person with a third group disability;

a child with a disability;

a participant in the Great Patriotic War, a person equal in benefits to participants in the Great Patriotic War, and (or) a veteran of military operations on the territory of other states;

a person awarded orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War;

a person who worked (served) for at least six months from June 22, 1941 to May 9, 1945 and was not awarded orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War;

3. 882 times the amount of the monthly calculation index in force on January 1 of the corresponding financial year for the calendar year on the basis that such a person on the date of application of this subparagraph is:

one of the parents, guardians, trustees of a child with a disability - for each such child with a disability until he reaches the age of eighteen;

one of the parents, guardians, trustees of a person recognized as a person with a disability due to the reason “a person with a disability since childhood” - for each such person during his life;

one of the adoptive parents - for each such person until the adopted child reaches the age of eighteen;

one of the adoptive parents who accepted orphans and children left without parental care into a foster family - for each such person for the period of validity of the agreement on the transfer of orphans and children left without parental care to a foster family.

The provisions of this subparagraph do not apply to:

employees of the administrations of relevant educational organizations, medical organizations, social protection organizations, who are guardians and trustees of persons in need of guardianship and trusteeship, due to labor relations with such organizations;

persons entering into marriage (matrimony) with the mother or father of the adopted child (children) in accordance with the matrimonial legislation of the Republic of Kazakhstan.

2. Social tax deductions are applied in the calendar year in which the basis for the application of these tax deductions arose, exists, or existed.

Chapter 41. PROCEDURE FOR CALCULATION, PAYMENT OF INDIVIDUAL INCOME TAX AND PRESENTATION OF TAX REPORTING ON INCOME SUBJECT TO TAXATION BY AN INDIVIDUALS INDEPENDENTLY

Paragraph 1. Income and deductions

Article 405. Types of income

1. Income subject to taxation by an individual independently includes the following income:

1. property income;

2. income of an individual entrepreneur;

3. income of a person engaged in private practice;

4. the employee’s income received from a person who is not a tax agent;

5. income in the form of property received free of charge from a person who is not a tax agent;

6. income in the form of pension payments received from a person who is not a tax agent;

7. income in the form of dividends received from a person who is not a tax agent;

8. income in the form of remuneration received from a person who is not a tax agent;

9. income in the form of winnings received from a person who is not a tax agent;

10. income in the form of scholarships received from a person who is not a tax agent;

11. income from insurance contracts received from a person who is not a tax agent;

12. income from the sale of goods, performance of work, provision of services to persons who are not tax agents;

13. income of a public mediator in accordance with the Law of the Republic of Kazakhstan “On Mediation”;

14. income from the provision of services, performance of work to diplomatic and equivalent missions of a foreign state, consular offices of a foreign state accredited in the Republic of Kazakhstan, which are not tax agents;

15. income from the provision of services, performance of work to international organizations and government organizations, foreign and Kazakh non-governmental public organizations and funds exempt from the obligation to calculate, withhold and transfer individual income tax at the source of payment in accordance with international treaties ratified by the Republic of Kazakhstan;

16. income from personal subsidiary plots received from a person who is not a tax agent;

17. the total profit of controlled foreign companies or permanent establishments of controlled foreign companies, determined in accordance with Article 399 of this Code;

18. other income from a person who is not a tax agent.

2. Income subject to taxation by an individual independently is recognized in the following order:

1. income specified in subparagraphs 2) and 3) paragraph 1 of this article are recognized on an accrual basis, regardless of the fact of receipt or payment of money or their equivalent. In this case, the date of receipt of income is the date of the transaction, including the day of performance of work, provision of services, shipment and transfer of property, including goods, to the buyer or his authorized representative for the purpose of selling or posting the property;

2. other types of income specified in clause 1 of this article are recognized at the latest of the following dates:

the date from which the income is due to be received;

the date on which income is received by payment, transfer of property, including money or its equivalent, or other property as payment of income.

The provisions of subparagraph 2) of part one of this paragraph do not apply to income to be received and not received before January 1, 2026, which were subject to recognition as income until January 1, 2026 in accordance with the legislation of the Republic of Kazakhstan in force on the date from which the income is subject to receiving.

3. Income subject to taxation by an individual independently, subject to receipt (received) in foreign currency, is recalculated into the national currency of the Republic of Kazakhstan using the arithmetic average of the official exchange rate for the calendar year in which the income was received.

Article 406. Employee’s income subject to taxation independently

1. The employee’s income, subject to taxation independently, is the employee’s income to be received (received) from a person who is not a tax agent, including:

1. income of a domestic worker;

2. income of a labor immigrant-resident;

3. the employee’s income under employment agreements (contracts) concluded with diplomatic and equivalent representative offices of a foreign state, consular offices of a foreign state accredited in the Republic of Kazakhstan, which are not tax agents;

4. the employee’s income under employment agreements (contracts) concluded with international and government organizations, foreign and Kazakh non-governmental public organizations and funds, exempt from the obligation to calculate, withhold and transfer individual income tax at the source of payment in accordance with international treaties ratified by the Republic of Kazakhstan;

5. the employee’s income received from sources outside the Republic of Kazakhstan.

2. The income of an employee, subject to taxation independently, is determined in the amount of income to be received from the employer on the basis of an employment contract (contract, agreement), concluded in accordance with the legislation of the Republic of Kazakhstan or a foreign state, as well as decisions of the employer.

Article 407. Income from the sale of goods, performance of work, provision of services to persons who are not tax agents

1. When an individual sells goods, works, services to persons who are not tax agents, the provisions of this paragraph are applied by the individual for income that simultaneously meets the following conditions:

1. the income received is not included in the taxable income of an individual entrepreneur, a person engaged in private practice, as well as in the income of the special tax regime for the self-employed;

2. the income was received from a person who is not a tax agent.

2. Income received by an individual from the sale of goods, performance of work, provision of services to persons who are not tax agents includes:

1. income from the sale of goods, performance of work, provision of services to persons who are not tax agents;

2. the income of a public mediator in accordance with the Law of the Republic of Kazakhstan “On Mediation”;

3. income from civil law contracts concluded with diplomatic and equivalent representative offices of a foreign state, consular offices of a foreign state accredited in the Republic of Kazakhstan, which are not tax agents;

4. income under civil law agreements concluded with international and state organizations, foreign and Kazakh non-governmental public organizations and funds, exempt from the obligation to calculate, withhold and transfer individual income tax at the source of payment in accordance with international treaties ratified by the Republic of Kazakhstan;

5. income received (receivable) by a member of the board of directors or other management body of the taxpayer that is not the highest management body.

Article 408. Income in the form of property received free of charge from persons who are not tax agents

Income in the form of property received free of charge from persons who are not tax agents is determined in the following amount:

1. in the amount of the value of the property, determined by the agreement or other document on the basis of which the property is transferred to the individual;

2. the amount of the forgiven (written off) debt or obligation, determined by the document on the basis of which the forgiveness (written off) is carried out.

Article 409. Peculiarities of applying tax deductions by an individual independently

1. An individual applies a tax deduction for social payments and a social tax deduction on the basis of documents confirming the right to apply tax deductions. The originals of such documents are kept by the individual during the limitation period established by clause 2 of Article 65 of this Code.

2. The amount of excess tax deductions generated by the tax agent, as well as the amount of tax deduction not applied by the tax agent, shall be taken into account by the individual independently when calculating the taxable income of the individual subject to taxation independently.

Article 410. Features of the tax deduction of social payments

The tax deduction for social payments is applied by an individual independently on the basis of a document confirming the payment of contributions to compulsory social health insurance and (or) compulsory pension contributions in the tax period in which the latest of the following dates falls:

1. date of calculation of contributions;

2. date of payment of contributions.

Paragraph 2. Object of taxation

Article 411. Determination of taxable income of an individual subject to taxation by an individual independently

1. The taxable amount of income subject to taxation by an individual independently (with the exception of the taxable amount in the form of income of an individual entrepreneur, in the form of dividends and in the form of income of a resident labor immigrant) is determined in the following order:

income of an individual subject to taxation by an individual independently (with the exception of the taxable amount in the form of income of an individual entrepreneur, in the form of dividends and in the form of income of a resident labor immigrant),

plus

the amount of income accrued by a tax agent that is subject to taxation at the source of payment (except for income in the form of dividends),

minus

income by which income subject to taxation is reduced, provided for in paragraph 1 of Article 400 of this Code,

minus

tax deductions specified in clause 1 of Article 401 of this Code, including excess tax deductions generated by the tax agent, as well as the amount of tax deduction not applied to the tax agent, specified in clause 2 Article 409 of this Code.

The provisions of paragraphs three and four of this paragraph apply if the total amount of income subject to taxation at the source of payment and by an individual independently exceeds 8,500 times the monthly calculation index in effect on January 1 of the corresponding financial year.

2. The taxable amount of income of an individual entrepreneur in the generally established manner is determined as follows:

taxable income of an individual entrepreneur, determined in accordance with paragraph 1 of Article 393 of this Code,

minus

income by which the income of an individual, subject to taxation independently, is reduced, provided for in paragraph 1 of Article 400 of this Code,

minus

tax deductions specified in clause 1 of Article 401 of this Code, including excess tax deductions generated by the tax agent, as well as the amount of tax deduction not applied to the tax agent, specified in clause 2 Article 409 of this Code.

3. Peasant or farm enterprises that apply the generally established procedure for determining taxable income, on the basis of separate tax accounting, determine taxable amounts of income in accordance with clause 2 of this article separately by:

1. activities for the production and sale of agricultural products of own production, as well as for the processing of agricultural products of own production and the sale of products of such processing;

2. other activities.

4. The taxable amount of income of a resident labor immigrant in the form of excess is determined as:

income received from the performance of work (provision of services) for each month of performance of work (provision of services) of the corresponding period specified in the permit(s) to the labor immigrant,

minus

the amount of minimum taxable income for the same period

minus

an amount equal to 14 times the monthly calculation index effective as of January 1 of the corresponding financial year for each month of work (provision of services) for the same period.

5. The taxable amount of income in the form of dividends is determined as follows:

income in the form of dividends subject to taxation at the source of payment,

plus

income in the form of dividends subject to taxation by an individual independently, including those received from sources outside the Republic of Kazakhstan,

minus

income by which income is reduced in accordance with clause 1 of Article 400 of this Code,

minus

tax deductions applied by the tax agent when calculating income in the form of dividends subject to taxation at the source of payment.

Paragraph 3. Calculation, payment of tax and tax period

Article 412. Calculation of individual income tax on the income of an individual subject to taxation independently

1. Calculation of individual income tax on the income of an individual subject to taxation independently is carried out by an individual:

1. in the personal income tax return for business activities - on the income of an individual entrepreneur, determined in the generally established manner;

2. in the declaration of income and property - for other income that is subject to taxation independently.

2. The amount of individual income tax on the income of an individual subject to taxation independently is calculated by applying the rates established by Article 363 of this Code to the corresponding taxable amount of income of an individual.

3. The amount of individual income tax payable to the budget is determined in the following order:

the amount of individual income tax calculated in the manner determined by clause 2 of this article,

minus

the amount of individual income tax for which a credit is carried out in accordance with Article 413 of this Code,

minus

the amount of corporate income tax for which offset is carried out in accordance with Article 414 of this Code,

minus

the amount of individual income tax calculated from income subject to taxation at the source of payment, if included in the taxable amount of income subject to taxation by an individual independently.

4. The amount of individual income tax on the income of labor immigrants is calculated by labor immigrants independently:

1. from the amount of the minimum taxable income - in the amount of 4 times the monthly calculation index in force on January 1 of the corresponding financial year, for each month of work (provision of services) of the corresponding period specified by the resident labor immigrant in the application for obtaining (extension) of a permit to the labor immigrant;

2. in the declaration of income and property from the amount of income in the form of an excess of income received under an employment contract for the corresponding period over the amount of the minimum taxable income for the same period at the end of the tax period - by applying the rate established by subparagraph 1) of Article 363 of this Code to the taxable the amount of income in the form of such excess.

Article 413. Offset of amounts paid outside the Republic of Kazakhstan of taxes on income or other foreign tax similar to individual income tax

1. Amounts of income taxes paid outside the Republic of Kazakhstan or other foreign tax similar to individual income tax (hereinafter for the purposes of this article - foreign income tax), on income received by a resident individual from sources outside the Republic of Kazakhstan, are subject to offset against the payment of individual income tax in the Republic of Kazakhstan in the manner prescribed by Article 346 of this Code, within the limits of the individual income tax rate in the presence of a document confirming the payment of such foreign income tax.

2. The amount of foreign income tax on the financial profit of a controlled foreign company or the financial profit of a permanent establishment of a controlled foreign company, calculated according to the following formula, is subject to credit against the payment of individual income tax in the Republic of Kazakhstan:

NZ = P x D x Se/100%, where:

NZ – the amount of foreign income tax subject to offset;

P – a positive amount of financial profit of a controlled foreign company or a positive amount of financial profit of a permanent establishment of a controlled foreign company, included in the annual income of a resident individual in accordance with Article 399 of this Code;

D – coefficient of direct or indirect or constructive participation or direct or indirect or constructive control of a resident in a controlled foreign company, determined in accordance with Article 335 of this Code;

Se is the effective rate calculated in accordance with Article 332 of this Code.

The provisions of this paragraph apply to the payment of foreign income tax on the financial profits of a controlled foreign company or the financial profits of a permanent establishment of a controlled foreign company at an effective rate of less than 10 percent in the states in which:

1. a controlled foreign company or a permanent establishment of a controlled foreign company;

2. a controlled foreign company that has established a permanent establishment;

3. a controlled person through which the resident indirectly owns participation interests (voting shares) or has indirect control in a controlled foreign company.

If the financial income of a controlled foreign company or the financial income of a permanent establishment of a controlled foreign company was subject to foreign income tax in two or more foreign countries, then only that foreign income tax for which the effective rate is the maximum of the effective rates of foreign income tax paid in such foreign countries is taken into credit. The provisions of this paragraph apply:

1. in case of indirect ownership of participation interests (voting shares) or indirect control in a controlled foreign company and payment of foreign income tax in two or more foreign countries (in which the controlled person (controlled persons) through which such indirect ownership or such indirect control is (are) registered) on the financial profit of a controlled foreign company or the financial profit of a permanent establishment of a controlled foreign company;

or

2. in case of direct ownership of participation interests (voting shares) or direct control in a controlled foreign company and payment of foreign income tax on financial profits of a permanent establishment of a controlled foreign company in foreign countries in which are registered:

permanent establishment of a controlled foreign company;

a controlled foreign company that has established a permanent establishment.

If a resident directly and indirectly or directly and constructively owns participation interests (voting shares) or has direct and indirect or direct and constructive control in a controlled foreign company, the amount of foreign income tax on the financial profit of a controlled foreign company or the financial profit of a permanent establishment of a controlled foreign company, subject to offset in accordance with this paragraph, is calculated separately for each direct and indirect ownership or direct and constructive ownership of shares participation (voting shares) or direct and indirect control or direct and constructive control in a controlled foreign company. In this case, the amount of such foreign income tax calculated separately for direct and indirect ownership or direct and constructive ownership of participation interests (voting shares) or direct and indirect control or direct and constructive control in a controlled foreign company is subject to offset in accordance with this paragraph.

To apply this clause, the resident must have the documents specified in part five clause 4 of Article 346 of this Code.

Article 414. Tax offset of a controlled foreign company

1. Individual income tax is reduced by an amount determined in one of the following orders:

1. the amount of corporate income tax withheld at source in the Republic of Kazakhstan in a tax period on income or taxable income of a controlled foreign company from sources in the Republic of Kazakhstan, included in the financial profit of a controlled foreign company subject to taxation (taxed) in the reporting or previous tax period in the Republic of Kazakhstan in accordance with Article 399 of this Code, with the exception of the amount of corporate income tax withheld at the source of payment in the Republic of Kazakhstan on income in the form of dividends. The provision of this subparagraph applies to the amount of corporate income tax withheld at the source of payment, calculated using a rate of less than 10 percent, and in the event that the resident does not apply the provisions of paragraph 2 of Article 413 of this Code;

2. a value determined in the following order:

Hb = D x (Sk - Se)/100%, where:

Нв – tax subject to deduction in accordance with this subparagraph;

D – income or taxable income received by a controlled foreign company from sources in the Republic of Kazakhstan, excluding income in the form of dividends;

Sk – the rate of corporate income tax withheld in the Republic of Kazakhstan on income or taxable income of a controlled foreign company from sources in the Republic of Kazakhstan at a rate of less than 10 percent (hereinafter referred to as the corporate income tax rate);

SE - the effective rate of foreign income tax or other foreign tax similar to corporate income tax in the Republic of Kazakhstan, paid in a foreign country on the financial profit of a controlled foreign company, including income or taxable income from sources in the Republic of Kazakhstan, on which the foreign income tax is calculated, attributed or subject to offset in accordance with clause 2 Article 413 of this Code (hereinafter referred to as the effective rate of foreign income tax).

The provision of part one of this subparagraph is used in cases where the resident applies the provisions of paragraph 2 of Article 413 of this Code and if the corporate income tax rate is greater than the effective foreign income tax rate.

2. The provisions of subparagraph 1) or 2) paragraph 1 of this article are applied if the resident individual has copies of the following documents:

confirming the withholding and remittance by a resident to the budget of the Republic of Kazakhstan of corporate income tax at source on income or taxable income of a controlled foreign company received from sources in the Republic of Kazakhstan;

an internal document (documents) drawn up in a foreign language (with mandatory translation into Kazakh or Russian) confirming the inclusion in the financial profit of a controlled foreign company of income or taxable income from sources in the Republic of Kazakhstan subject to taxation (taxed) in the Republic of Kazakhstan;

specified in part five clause 4 of Article 346 of this Code when applying subclause 2) of clause 1 of this article.

Article 415. Tax period

1. The tax period for calculating individual income tax on income subject to taxation by an individual independently is a calendar year, unless otherwise established by this article.

2. When registering an individual as an individual entrepreneur, a person engaged in private practice, after the beginning of the calendar year, the first tax period for him is the period of time from the date of his registration:

1. before the day of deregistration as an individual entrepreneur, a person engaged in private practice - in the case of such deregistration in the same calendar year;

2. until the end of the calendar year - in other cases.

3. When an individual entrepreneur, a person engaged in private practice is deregistered as an individual entrepreneur, a person engaged in private practice, before the end of the calendar year, the last tax period for him is the period of time:

1. from the day he is registered as an individual entrepreneur, a person engaged in private practice, until the day he is removed from such registration - in the case of an individual being registered as an individual entrepreneur, a person engaged in private practice, after the beginning of the calendar year;

2. from the beginning of the calendar year until the day of deregistration as an individual entrepreneur, a person engaged in private practice - in other cases.

Paragraph 4. Tax return

Article 416. General provisions on tax returns

1. Individuals submit the following types of tax returns:

1. declaration of income and property;

2. personal income tax return for business activities;

3. declaration of assets and liabilities.

2. The conditions, procedure and deadlines for submitting tax returns are established in paragraph 4 of this chapter and chapter 42 of this Code.

Article 417. Declaration of income and property

1. Unless otherwise established by part two of this paragraph, a declaration of income and property is submitted by resident individuals if they meet one of the following conditions during the reporting tax period:

1). activities](https://adilet.zan.kz/rus/docs/Z000000126_#z91)", "On the securities market" the obligation to submit a declaration of income and property is assigned;

2. managers, founders (participants) of quasi-public sector entities, legal entities owning more than 10 percent of the share in the authorized capital (shares of a joint stock company), as well as their resident spouses, with the exception of founders (participants) of non-profit organizations;

3. individuals who have received income that is subject to taxation by an individual independently, with the exception of income from business activities;

4. individuals who, as of December 31 of the reporting tax period, have money in bank accounts in foreign banks located outside the Republic of Kazakhstan in an amount that collectively exceeds 1000 times the monthly calculation index;

5. individuals who, as of December 31 of the reporting tax period, have the following property by right of ownership:

property that is subject to state or other registration (registration), or rights and (or) transactions for which are subject to state or other registration (registration) with the competent authority of a foreign state in accordance with the legislation of a foreign state;

securities whose issuers are registered outside the Republic of Kazakhstan;

share of participation in the authorized capital of a legal entity registered outside the Republic of Kazakhstan;

objects of intellectual property, copyright registered outside the Republic of Kazakhstan;

investment gold;

6. persons who, during the reporting tax period, acquired property, the total value of which exceeds 20,000 times the monthly calculation index in effect as of December 31 of the reporting tax period, in the Republic of Kazakhstan and (or) abroad:

real estate subject to state or other registration, as well as property for which rights and (or) transactions are subject to state or other registration;

motor vehicles and trailers subject to state registration;

participation shares in the authorized capital of a legal entity;

securities;

derivative financial instruments (except for derivative financial instruments, the execution of which occurs through the acquisition or sale of an underlying asset);

participation shares in housing construction;

investment gold.

The total value of property is determined by summing up the prices of its acquisition during the reporting tax period;

7. persons who, as of December 31 of the reporting tax period, owned digital assets;

8. individuals who received income specified in subparagraph 1) of Article 363 of this Code, including outside the Republic of Kazakhstan, in an amount exceeding for the reporting tax period 8500 - a multiple of the monthly calculation indicator valid as of December 31 of the reporting tax period period, with the exception of those who received the employee’s income, subject to taxation at the source of payment, which is the only source of income to which the individual income tax rate specified in line 2 of the table provided for in subparagraph 1) of Article 363 of this Code is applied;

9. individuals who received income in the form of dividends, including outside the Republic of Kazakhstan, in an amount exceeding for the reporting tax period 230,000 times the monthly calculation index effective as of December 31 of the reporting tax period.

Obligations to submit a declaration of income and property arising in cases specified in subparagraphs 5) and 6) of this paragraph do not apply to persons performing in the current reporting period the obligation to submit a declaration of assets and liabilities in accordance with Article 422 of this Code.

2. The declaration of income and property reflects the receivables of other persons to an individual and (or) the accounts payable of an individual to other persons, formed as of the date of drawing up the declaration:

1. between individuals - in the presence of a notarized contract (transaction, agreement) that is the basis for the emergence of an obligation or claim concluded with an individual.

The debt specified in this subparagraph is subject to notarization no later than the deadline for submitting the declaration established by Article 418 of this Code;

2. between an individual and a legal entity and (or) individual entrepreneur, including a non-resident - in the presence of a reconciliation act and a civil law agreement, with the exception of debt to banking organizations, microfinance organizations created in accordance with the legislation of the Republic of Kazakhstan;

3. confirmed by a court decision that has entered into legal force.

The documents specified in this paragraph are submitted simultaneously with the declaration of income and property.

Debt for which supporting documents are not provided is considered equal to zero.

At the same time, the declaration of income and property does not reflect receivables and (or) payables under an agreement concluded using the borrowed crowdfunding platform of an AIFC participant, operating on the basis of an issued license.

3. The provisions of this article do not apply to foreigners or stateless persons who are employees of diplomatic or equivalent missions accredited in the Republic of Kazakhstan, consular offices of foreign states, international organizations and their missions, as well as members of their families living with them.

4. Individuals specified in subparagraphs 1), 2) and 6) of paragraph 1, the declaration of income and property also reflects information on the acquisition, alienation and (or) gratuitous receipt of property, as well as sources of covering the costs of acquisition during the reporting tax period of the following property, including outside the Republic of Kazakhstan:

1. real estate subject to state or other registration, as well as property for which rights and (or) transactions are subject to state or other registration;

2. vehicles and trailers subject to state registration;

3. participation shares in the authorized capital of a legal entity;

4. participation shares in housing construction;

5. securities;

6. digital assets;

7. derivative financial instruments (except for derivative financial instruments, the execution of which occurs through the acquisition or sale of an underlying asset);

8. investment gold;

9. objects of intellectual property, copyright.

5. Individuals who, in accordance with the Law of the Republic of Kazakhstan “On Anti-Corruption,” an anti-corruption restriction on opening and owning accounts (deposits) in foreign banks located outside the Republic of Kazakhstan, storing cash and valuables in foreign banks located outside the Republic of Kazakhstan, in the declaration of income and property reflect information about the availability of money in foreign banks located outside the Republic of Kazakhstan, regardless of the amount of the bank deposit.

The requirement to reflect this information is indicated in the appendix to the declaration of income and property.

6. For the purpose of applying this Code, the tax obligation of a minor and (or) an incapacitated or partially capable person is fulfilled by a legal representative in accordance with the laws of the Republic of Kazakhstan.

7. Appendices to the declaration of income and property are intended to provide detailed information on the calculation of tax liability used by tax authorities for tax control purposes.

8. Failure by an individual to submit a declaration of income and property within the period established by Article 418 of this Code is considered confirmation of the absence of such an individual:

income subject to taxation by an individual independently;

property and obligations established by this article.

Article 418. Deadlines for submitting a declaration of income and property

1. Unless otherwise established by clause 2 of this article, the declaration of income and property is submitted at the place of residence (stay) no later than September 15 of the year following the reporting calendar year.

2. The declaration of income and property is submitted by labor immigrants - residents of the Republic of Kazakhstan, who received income provided for by Article 373 of this Code, if the amount of individual income tax calculated for the reporting tax period exceeds the amount of preliminary payments for individual income tax.

The declaration of income and property for income provided for in Article 373 of this Code is submitted by resident labor immigrants to the tax authority at the place of residence no later than September 15 of the year following the reporting tax period.

Moreover, in the event of a resident labor immigrant who has received income provided for by Article 373 of this Code leaving the Republic of Kazakhstan during the tax period, a declaration (declarations) on income and property are submitted before the date of departure of such a person outside the Republic of Kazakhstan.

3. If on the date of submission of the declaration of income and property there are no approved financial statements, the calculation of the total profit of controlled foreign companies or permanent establishments of controlled foreign companies is made in an additional declaration of income and property, submitted within sixty working days following the day of approval of the financial statements, but no later than July 1 of the second year following the reporting tax period, taking into account the provisions of Article 115 of this Code.

Article 419. Procedure and deadlines for payment of individual income tax calculated in the declaration of income and property

1. Payment of individual income tax calculated on the taxable amount of income subject to taxation by an individual independently based on the results of the calendar year is carried out by the taxpayer no later than ten calendar days after the deadline established for submitting a declaration of income and property, unless otherwise established by clause 3 Article 418 of this Code, - at the place of residence (stay).

2. Payment of individual income tax, calculated by a resident labor immigrant on the amount of the minimum taxable income, is made before the labor immigrant receives (extends) a permit - at the place of residence of the labor immigrant.

3. Payment of individual income tax calculated on the total profit of a controlled foreign company and (or) a permanent establishment of a controlled foreign company based on the results of the tax period is made no later than ten calendar days after the deadline established by clause 3 of Article 418 of this Code.

The provisions of this paragraph do not apply to individual income tax calculated on the total profits of controlled foreign companies and (or) permanent establishments of controlled foreign companies registered in states with preferential taxation.

Paragraph 5. Declaration of individual income tax for business activities

Article 420. Declaration of individual income tax for business activities

1. Individual entrepreneurs applying the generally established taxation procedure submit a personal income tax return for business activities.

2. The personal income tax return for business activities is submitted to the tax authority at the location no later than March 31 of the year following the reporting tax period, with the exception of liquidation tax reporting.

Advertisement of this Code.

Article 421. Procedure and terms for payment of individual income tax calculated in the declaration of individual income tax for business activities

1. Unless otherwise established by this article, payment of individual income tax calculated in the personal income tax declaration for entrepreneurial activity is carried out at the location no later than ten calendar days after the deadline established for submitting such a declaration.

2. Payment of individual income tax, calculated in the liquidation declaration for individual income tax on entrepreneurial activity, upon termination of the activities of an individual entrepreneur, is carried out at the location no later than ten calendar days from the date of submission of liquidation tax reporting.

Chapter 42. DECLARATION OF ASSETS AND LIABILITIES BY INDIVIDUALS

Article 422. Declaration of assets and liabilities

1. Individuals specified in clause 2 of this article draw up a declaration of assets and liabilities as of December 31 of the year preceding the year of submission of the declaration of assets and liabilities, unless otherwise established by the Constitutional law of the Republic of Kazakhstan “On elections in the Republic of Kazakhstan” and laws of the Republic of Kazakhstan “On anti-corruption”, “On banks and banking activities in the Republic Kazakhstan", "On insurance activities" and "On the securities market papers".

2. The declaration of assets and liabilities is submitted by:

1. persons who are entrusted with the obligation to submit such a declaration in accordance with the Constitutional Law of the Republic of Kazakhstan “On elections in the Republic of Kazakhstan” and the laws of the Republic of Kazakhstan “On counteraction corruption", "On banks and banking activities in the Republic of Kazakhstan", "On insurance activities", "On the securities market";

2. adult citizens, residents of the Republic of Kazakhstan in the case of having outside the Republic of Kazakhstan the right of ownership (claim) of the following property:

property for which rights and (or) transactions are subject to state or other registration with the competent authority of a foreign state in accordance with the legislation of a foreign state;

money in bank accounts in foreign banks in an amount that collectively exceeds for all bank deposits 1000 times the monthly calculation index in effect as of December 31 of the reporting tax period;

investment gold;

participation shares in the authorized capital of a legal entity created outside the Republic of Kazakhstan;

participation shares in housing construction;

securities, derivative financial instruments, the issuers of which are registered outside the Republic of Kazakhstan;

money in foreign brokerage accounts;

objects of intellectual property, copyright outside the Republic of Kazakhstan;

debt of other persons to an individual (accounts receivable) and (or) debt of an individual to other persons (accounts payable) outside the Republic of Kazakhstan, specified in clause 2 of Article 423 of this Code;

other property specified in clause 3 of Article 423 of this Code.

3. For the purpose of applying this Code, the tax obligation of a minor and (or) an incapacitated or partially capable person is fulfilled by a legal representative in accordance with the laws of the Republic of Kazakhstan.

4. The provisions of this article do not apply to foreigners or stateless persons who are employees of diplomatic or equivalent missions accredited in the Republic of Kazakhstan, consular offices of foreign states, international organizations and their representative offices, as well as members of their families living with them.

5. The declaration of assets and liabilities is divided into the following types:

1. initial – presented by an individual for the first time;

2. regular – submitted by an individual in accordance with the Constitutional Law of the Republic of Kazakhstan “On Elections in the Republic of Kazakhstan” and the laws of the Republic of Kazakhstan “On Anti-Corruption”, “On Banks and Banking activities", "On insurance activities", "On the securities market papers" after such individual submits the initial declaration of assets and liabilities;

3. additional – submitted by an individual when making changes and (or) additions to the previously submitted declaration of assets and liabilities of the individual, to which these changes and (or) additions relate;

4. additional upon notification - submitted by an individual when making changes and (or) additions to a previously submitted declaration of assets and liabilities, in which the tax authority identified violations based on the results of desk control of the assets and liabilities of the individual.

If an individual fails to submit an initial declaration of assets and liabilities within the period established by Article 409 of this Code, tax authorities, when conducting tax administration, use information about property (assets) and liabilities received from authorized bodies, third parties, second-tier banks and organizations engaged in certain types of banking transactions, as of December 31 of the year preceding the year in which the obligation or right to submit a declaration arose.

The authorized body publishes information on:

property subject to state or other registration, as well as property for which rights and (or) transactions are subject to state or other registration;

balances in bank accounts as of December 31 of the reporting year;

income received during the reporting calendar year.

6. The declaration of assets and liabilities is submitted once, with the exception of submission:

1. persons entrusted with the obligation to submit a declaration in accordance with the Constitutional Law of the Republic of Kazakhstan “On elections in the Republic of Kazakhstan” and the laws of the Republic of Kazakhstan “On counteraction corruption", "On banks and banking activities in the Republic of Kazakhstan", "On insurance activities", "On the securities market";

2. additional tax reporting provided for by Article 117 of this Code.

Note. For the purposes of this section, the monthly calculation indicator means the monthly calculation indicator valid as of December 31 of the reporting tax period preceding the year of submission of the declaration of assets and liabilities of an individual.

Article 423. Features of drawing up a declaration of assets and liabilities

1. The declaration of assets and liabilities is intended for individuals specified in clause 2 to reflect information about the availability of:

1. property for which rights and (or) transactions are subject to state or other registration with the competent authority of a foreign state in accordance with the legislation of a foreign state:

real estate, land plots and (or) land shares, aircraft and sea vessels, inland water navigation vessels, river-sea navigation vessels;

vehicles, special equipment and (or) trailers;

money in bank accounts in foreign banks located outside the Republic of Kazakhstan in an amount that cumulatively exceeds for all bank deposits 1000 times the monthly calculation index;

2. property and liabilities in the Republic of Kazakhstan and (or) beyond its borders:

share in real estate construction;

share of participation in the authorized capital of a legal entity created outside the Republic of Kazakhstan;

securities, derivative financial instruments (except for derivative financial instruments, the execution of which occurs through the acquisition or sale of the underlying asset);

digital assets;

investment gold;

objects of intellectual property, copyright;

cash, which is indicated in an amount not exceeding the limit of 10,000 times the monthly calculation index;

debt of other persons to an individual (accounts receivable) and (or) debt of an individual to other persons (accounts payable) specified in clause 2 of this article;

money in foreign brokerage accounts;

3. other property specified in clause 3 of this article.

2. The declaration of assets and liabilities reflects the receivables of other persons to an individual and (or) the accounts payable of an individual to other persons, formed as of the date of drawing up such a declaration:

1. between individuals - in the presence of a notarized contract (transaction, agreement) that is the basis for the emergence of an obligation or claim concluded with an individual.

The debt specified in this subparagraph must be notarized no later than the deadline for submitting the declaration established by Article 424 of this Code;

2. between an individual and a legal entity and (or) individual entrepreneur, including a non-resident - in the presence of a reconciliation act and a civil law agreement, with the exception of debt to banking organizations, microfinance organizations created in accordance with the legislation of the Republic of Kazakhstan;

3. confirmed by a court decision that has entered into legal force.

The documents specified in this paragraph are required to be attached when submitting a declaration of assets and liabilities.

Debt not confirmed by attached documents is considered equal to zero.

At the same time, the declaration of assets and liabilities does not reflect receivables and (or) payables in the presence of an agreement concluded using the borrowed crowdfunding platform of an AIFC participant operating on the basis of an issued license.

3. In the declaration of assets and liabilities, an individual has the right to indicate other property with a value per unit in excess of 1000 times the monthly calculation index in effect on December 31 of the reporting tax period, if there is a value determined in the assessment report carried out under an agreement between the appraiser and the taxpayer in accordance with the legislation of the Republic of Kazakhstan on appraisal activities or the legislation of a foreign state.

In this case, the estimated value is determined no later than the deadline for submitting the declaration established by Article 424 of this Code.

The provision of part one of this subparagraph does not apply to property subject to state or other registration, as well as property for which rights and (or) transactions are subject to state or other registration.

4. Persons who, in accordance with the Law of the Republic of Kazakhstan “On Combating Corruption” are required to submit declarations of individuals, also reflect in the appendices to the declaration of assets and liabilities information on the transfer of property to trust management, trusts.

5. The appendices to the declaration of assets and liabilities are intended to provide detailed information on the information specified in clause 1 of this article, used by tax authorities for tax control purposes.

Article 424. Deadlines for submitting a declaration of assets and liabilities

The declaration of assets and liabilities is submitted at the place of residence (stay) before September 15 of the current year in which the obligation to submit the declaration arose.

The provisions of part one of this article regarding the deadlines for submitting a declaration of assets and liabilities do not apply to persons who submit a declaration of assets and liabilities as:

1. candidates for elective positions, for a public position or a position related to the performance of state or equivalent functions, in accordance with the Constitutional Law of the Republic of Kazakhstan “On Elections in the Republic of Kazakhstan” and Law of the Republic of Kazakhstan “On Combating Corruption” and their spouses;

2. persons wishing to become major participants in a bank, insurance (reinsurance) organization, managing an investment portfolio in accordance with the laws of the Republic of Kazakhstan “On banks and banking activities in the Republic of Kazakhstan”, “On insurance activities", "On the securities market".

Chapter 43. PROCEDURE FOR CALCULATION, PAYMENT AND SUBMISSION OF TAX REPORTING FOR INDIVIDUAL INCOME TAX WITHHEAD AT THE SOURCE OF PAYMENT

Paragraph 1. Types of income subject to taxation at the source of payment

Article 425. Types of income

1. Income subject to taxation at the source of payment includes the following types of income received from sources in the Republic of Kazakhstan:

1. the employee’s income from a tax agent;

2. income from the sale of goods, performance of work, provision of services to a tax agent;

3. income in the form of property received free of charge from a tax agent;

4. income in the form of one-time pension payments from a tax agent;

5. income in the form of pension payments received from a tax agent;

6. income in the form of dividends received from the tax agent;

7. income in the form of remuneration received from a tax agent;

8. income in the form of winnings received from a tax agent;

9. income in the form of scholarships received from a tax agent;

10. income from insurance contracts received from a tax agent;

11. income from personal subsidiary plots received from a procurement organization in the field of agro-industrial complex, agricultural cooperative and (or) a legal entity processing agricultural raw materials;

12. other income from a tax agent.

Article 426. Income of an employee from an employer - tax agent

An employee's income subject to taxation at the source of payment is determined in the amount of the employee's income accrued by the employer, who is a tax agent:

1. recognized in the accounting records of the employer as expenses (expenses) in accordance with the legislation of the Republic of Kazakhstan on accounting and financial reporting if the employer has an obligation to maintain accounting records;

2. equal to the amount to be received by the employee, including all amounts subject to withholding in accordance with the legislation of the Republic of Kazakhstan and (or) according to orders, instructions of the employer, in the absence of the employer’s obligation to maintain accounting records.

Article 427. Income from the sale of goods, performance of work, provision of services to a tax agent

Income received by an individual from the sale of goods, works, services to a tax agent includes income received by an individual who is not an individual entrepreneur:

1. from the sale of goods, performance of work, provision of services to a tax agent under civil contracts concluded with him in accordance with the legislation of the Republic of Kazakhstan (except for property income);

2. in the form of the cost of goods, works, services that are transferred (performed, provided) by an individual to repay a debt to a tax agent.

Article 428. Income in the form of property received free of charge from a tax agent

Income in the form of property received free of charge is determined in the following amount, taking into account the corresponding amount of value added tax and excise taxes:

1. the book value of the property without taking into account revaluation. If there is no book value of such property - in the amount of the value of the property determined by the agreement or other document on the basis of which the property is transferred to the individual;

2. the cost of work performed, services provided in the amount of the tax agent’s expenses incurred in connection with such performance of work, provision of services;

3. the cost of goods, work performed, services provided, received by an individual and paid by a tax agent;

4. the amount of the forgiven (written off) debt or obligation determined by the document on the basis of which the forgiveness (written off) is carried out;

5. increasing the contribution to the authorized capital of a legal entity, made by increasing the authorized capital of the legal entity due to the increase in value from revaluation as part of the equity capital of such a legal entity.

Paragraph 2. Income by which the income of an individual subject to taxation at the source of payment is reduced

Article 429. Reduction of employee income subject to taxation at the source of payment

An employee's income subject to taxation at source of payment is reduced by the following income:

1. income of a military serviceman in connection with the performance of military service duties, an employee of special state bodies, a law enforcement officer (except for a customs officer), an employee of the state courier service, an employee of civil protection authorities in connection with the performance of official duties;

2. all types of payments received in connection with the performance of official duties in other troops and military formations, law enforcement agencies (except for customs authorities), in the state courier service, service in civil protection bodies, by persons whose rights to have military, special ranks, class ranks and wear uniforms have been abolished since January 1, 2012;

Note FROM! Subclause 3) is valid until 01/01/2029 in accordance with clause 3) clause 2 of Article 848 of this Code.

3. income of employees of legal entities that are participants in the Astana Hub;

4. payments in accordance with the laws of the Republic of Kazakhstan “On the social protection of citizens affected by an environmental disaster in the Aral Sea region” and “On the social protection of citizens affected by nuclear tests at the Semipalatinsk nuclear test training ground".

The provisions of this subparagraph apply when an individual submits:

statements indicating the amount of income adjustment within the limits established by the laws of the Republic of Kazakhstan “On the social protection of citizens affected by an environmental disaster in the Aral Sea region” and “On the social protection of citizens affected by nuclear tests at the Semipalatinsk nuclear test training ground";

copies of supporting documents;

5. official income of diplomatic or consular employees who are not citizens of the Republic of Kazakhstan;

6. official income of foreigners in the public service of a foreign state in which their income is subject to taxation;

7. official income in foreign currency of individuals who are citizens of the Republic of Kazakhstan and serving in diplomatic and equivalent missions of the Republic of Kazakhstan abroad, paid from the budget;

8. income in the form of employer expenses for maternity leave, leave for employees who have adopted a newborn child (children), minus the amount of social payment in case of loss of income in connection with pregnancy and childbirth, adoption of a newborn child (children), carried out in accordance with the legislation of the Republic of Kazakhstan on compulsory social insurance - within 12 times the monthly calculation index in force as of January 1 the corresponding financial year.

The provisions of this subparagraph apply if the employer’s expenses specified in this subparagraph are provided for by the terms of the labor and (or) collective agreement, or by the employer’s act;

9. insurance premiums paid by the employer under compulsory insurance contracts for its employees.

Article 430. Reduction of income in the form of remuneration subject to taxation at the source of payment

Remuneration income subject to withholding tax is reduced by the following income:

1. remuneration paid to individuals on their deposits in second-tier banks and organizations carrying out certain types of banking operations on the basis of a license from the authorized body for regulation, control and supervision of the financial market and financial organizations registered in the territory of the Republic of Kazakhstan;

2. interest on debt securities, the issuers of which were created in accordance with the legislation of the Republic of Kazakhstan;

3. remuneration on securities that are on the date of accrual of such remuneration in the official list of stock exchanges operating in the territory of the Republic of Kazakhstan;

4. income from an investment deposit placed in an Islamic bank.

Article 431. Reduction of income in the form of lump sum pension payments, pension payments subject to taxation at the source of payment

Income in the form of lump sum pension payments, pension payments subject to taxation at the source of payment, is reduced by the following income:

1. pension payments made by the unified accumulative pension fund and (or) voluntary accumulative pension funds from the pension savings of individuals in accordance with the legislation of the Republic of Kazakhstan on social protection;

2. pensions provided by the unified accumulative pension fund in accordance with international treaties ratified by the Republic of Kazakhstan;

3. one-time pension payments in accordance with the legislation of the Republic of Kazakhstan on social protection;

4. one-time payments for the funeral of a deceased person who has pension savings in a unified accumulative pension fund, a voluntary accumulative pension fund, in the manner and amounts established by the legislation of the Republic of Kazakhstan on social protection.

Article 432. Reduction of income in the form of payments from the state budget, subject to taxation at the source of payment

Income in the form of payments from the state budget, subject to taxation at the source of payment, is reduced by the following income:

1. in the form of a positive difference between the amount of compulsory pension contributions actually made, compulsory professional pension contributions taking into account the level of inflation and the amount of pension savings in the unified accumulative pension fund at the time the recipient acquired the right to pension payments in accordance with the legislation of the Republic of Kazakhstan on social protection;

2. old-age pension payments, long-service pension payments and (or) state basic pension payment in accordance with the legislation of the Republic of Kazakhstan on social protection;

3. in case of harm to life and health and (or) in case of death (death) - to civil servants, including employees of special state and law enforcement agencies, civil protection authorities, military personnel, members of their families, dependents, heirs and persons entitled to receive them in the amounts established by the legislation of the Republic of Kazakhstan;

4. in the form of incentives - to persons who reported the fact of a corruption offense or otherwise provide assistance in combating corruption in the manner determined by the authorized anti-corruption body;

5. in the form of compensation for harm (damage) due to an emergency, including a natural or man-made nature in accordance with the legislation of the Republic of Kazakhstan on civil protection;

6. in the form of compensation for material damage caused during the period of a state of emergency, in accordance with the legislation of the Republic of Kazakhstan on a state of emergency;

7. in the form of incentives - to champions and prize-winners of international sports competitions, coaches and members of national teams of the Republic of Kazakhstan in sports (national teams in sports) in accordance with the legislation of the Republic of Kazakhstan on physical culture and sports;

8. in the form of a monthly lifelong allowance – to retired judges who have reached retirement age, in the manner and amounts established by the Constitutional Law of the Republic of Kazakhstan “On the judicial system and status of judges of the Republic of Kazakhstan”;

9. in the form of state awards, state scholarships established by the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan in the amounts established by the legislation of the Republic of Kazakhstan;

10. state targeted social assistance, benefits and compensations paid in the amounts established by the legislation of the Republic of Kazakhstan;

11. payments to certain categories of citizens for housing rented in a private housing stock, in accordance with the housing legislation of the Republic of Kazakhstan;

12. severance pay to a civil servant in the amounts, cases and manner established by the legislation of the Republic of Kazakhstan in the field of public service;

13. payments in connection with vocational training, made in the amount of 12 times the monthly calculation index valid as of January 1 of the corresponding financial year;

14. premiums for deposits in housing construction savings (state premium), paid in the amounts established by the legislation of the Republic of Kazakhstan;

15. state premiums on educational savings deposits, insurance contracts, paid in the amounts established by the Law of the Republic of Kazakhstan “On the State Educational Savings System”.

Article 433. Reduction of income in the form of property received free of charge, subject to taxation at the source of payment

Income in the form of gratuitously received property, subject to taxation at the source of payment, is reduced by the following income:

1. the value of property received in the form of charity and sponsorship;

2. the value of property received in the form of humanitarian aid.

Article 434. Reduction of income in the form of scholarships, payments and compensation related to training, subject to taxation at the source of payment

Income in the form of scholarships, payments and compensation related to training, subject to taxation at the source of payment, is reduced by the following income:

1. state scholarships paid to persons studying in educational organizations in the manner and amounts established by the Government of the Republic of Kazakhstan;

2. special scholarships of the President of the Republic of Kazakhstan and scholarships of the President of the Republic of Kazakhstan, paid to persons studying in educational organizations in the manner and amount established by the legislation of the Republic of Kazakhstan;

3. state personal scholarships established by the Government of the Republic of Kazakhstan, paid to persons studying in educational organizations in the manner and amounts established by the legislation of the Republic of Kazakhstan;

4. payments to pay expenses associated with organizing training and internships for the winners of the competition for the award of the international scholarship of the President of the Republic of Kazakhstan “Bolashak”, in the manner and amount established by the legislation of the Republic of Kazakhstan;

5. compensation for travel expenses for persons studying on the basis of a state educational order, paid in the amounts established by the legislation of the Republic of Kazakhstan on education;

6. scholarships and grants paid to persons studying in educational organizations outside the Republic of Kazakhstan.

Article 435. Reduction of income in the form of insurance payments subject to taxation at the source of payment

Income in the form of insurance payments, subject to taxation at the source of payment, is reduced by the following income:

1. insurance payments related to an insured event that occurred during the period of validity of the non-cumulative insurance contract, paid for any type of insurance;

2. insurance payments under accumulative insurance contracts, insurance premiums for which were paid:

at the expense of pension savings in the unified accumulative pension fund and voluntary accumulative pension funds and redemption amounts received upon termination of a pension annuity agreement with one insurance organization and sent to another insurance organization in the manner prescribed by the legislation of the Republic of Kazakhstan on social protection;

by an individual in his own favor and (or) in favor of close relatives, spouse;

by the employer for the benefit of the employee;

3. insurance payments under insurance contracts for an employee against accidents during the performance of his labor (official) duties and annuity insurance contracts, as well as under pre-retirement annuity insurance contracts in accordance with the legislation of the Republic of Kazakhstan on compulsory insurance of an employee against accidents during the performance of his labor (official) duties;

4. redemption amounts paid by insurance organizations under accumulative insurance contracts in accordance with the legislation of the Republic of Kazakhstan on insurance and insurance activities;

5. one-time payments for the burial of a deceased person to the family or person who performed the burial, at the expense of the insurance organization’s own funds in the manner and amount established by the legislation of the Republic of Kazakhstan.

Article 436. Reduction of other income subject to taxation at the source of payment

Other income of an individual subject to taxation is reduced by the following income:

1. alimony received in accordance with the marriage and family legislation of the Republic of Kazakhstan;

2. the income of a person engaged in personal subsidiary farming, as well as his adult family members, recorded in the household accounting book as a member of a personal subsidiary plot - for the year within the limits of 282 times the monthly calculation index valid as of January 1 of the corresponding financial year.

In this case, income from a personal subsidiary plot is recognized as income from the sale by a person engaged in a personal subsidiary plot of agricultural products from a personal subsidiary plot to a procurement organization in the field of the agro-industrial complex, an agricultural cooperative and (or) a legal entity engaged in processing agricultural raw materials, and (or) a trade market for the sale of farm animals.

The provisions of this subparagraph are applied only by one tax agent - a procurement organization in the field of the agro-industrial complex, an agricultural cooperative and (or) a legal entity engaged in processing agricultural raw materials, in relation to an individual who presented the following documents to the procurement organization in the field of agriculture, an agricultural cooperative and (or) a legal entity engaged in processing agricultural raw materials:

application for application of reduction;

a certificate of the presence of a personal subsidiary plot in accordance with the legislation of the Republic of Kazakhstan;

Confirmation of the local executive body on the availability of the following used in personal subsidiary plots:

land plot indicating the area;

pets indicating the number;

poultry indicating the quantity.

In this case, documents are submitted to the tax agent at least once per calendar year in which such exemption is applied.

If the limit established by part one of this subparagraph is exceeded, the income of an individual is reduced by 80 percent of the amount of income from personal subsidiary plots exceeding 282 times the monthly calculation index in effect on January 1 of the corresponding financial year;

3. payments for the funeral of an individual within the limits of 94 times the monthly calculation index in effect on January 1 of the corresponding financial year, made by a tax agent during the calendar year in the presence of a death certificate or death certificate of an individual;

4. social payments from the State Social Insurance Fund;

5. income of an individual received in the form of expenses of a non-profit organization, except for those registered in accordance with the civil legislation of the Republic of Kazakhstan in the form of a joint-stock company, institution and consumer cooperative, within the framework of implementing the statutory goals and objectives for travel, accommodation and food of an individual who is not in an employment relationship with such an organization and (or) has not entered into an agreement on the provision of services or performance of work;

6. net income from the trust management of the trust management founder, received from an individual entrepreneur who is a trust manager;

7. the unclaimed amount of guarantee compensation accounted for on an individual pension account to account for voluntary pension contributions in accordance with the terms of the agreement on pension provision at the expense of voluntary pension contributions in accordance with the legislation of the Republic of Kazakhstan on social protection;

8. payments from grant funds (except for payments in the form of wages);

9. compensation for harm caused to the life and health of an individual, in accordance with the legislation of the Republic of Kazakhstan, with the exception of moral damage;

10. the amount of compensation for material damage awarded under a judicial act that has entered into legal force, as well as legal expenses;

11. the cost of vouchers to children's camps for children under sixteen years of age;

12. winnings in one lottery within 6 times the monthly calculation index in force as of January 1 of the corresponding financial year;

13. dividends on securities that are on the date of accrual of such dividends in the official list of stock exchanges operating in the territory of the Republic of Kazakhstan.

The provision of part one of this subparagraph applies to dividends on securities for which trading was carried out on the exchange during the calendar year in accordance with the criteria determined by the Government of the Republic of Kazakhstan.

Paragraph 3. General provisions for the application of tax deductions from a tax agent

Article 437. Peculiarities of applying tax deductions from a tax agent

1. Tax deductions for income subject to taxation at the source of payment are applied in accordance with the rules established by Article 401 - 404 of this Code.

2. The basic tax deduction and social tax deductions are applied by the tax agent at the source of payment based on:

1. applications from an individual to apply tax deductions;

2. copies of supporting documents for applying the social tax deduction.

3. An individual has the right to apply a basic tax deduction from only one tax agent.

If a tax agent has obligations for a calendar month to pay income to one individual in the form of employee income and income from the sale of goods, performance of work, or provision of services, the basic tax deduction is applied within the amount of the basic tax deduction for the calendar month in the following sequence:

1. to the employee’s income - within the amount of such income;

2. to income from the sale of goods, performance of work, provision of services to a tax agent - in the remaining amount of the basic tax deduction.

When changing a tax agent during a calendar year, with the exception of cases of its reorganization, the unapplied amount of the basic tax deduction generated by the previous tax agent is not taken into account by the other tax agent.

4. The unapplied amount of social tax deduction generated by one tax agent is taken into account by another tax agent within the limits established by this Code. To do this, an individual submits a certificate of settlements with an individual issued by a tax agent (tax agents) who applied a social tax deduction for the period from the beginning of the calendar year in the manner prescribed by Article 446 of this Code.

Article 438. Tax deduction of social payments from a tax agent

Tax deduction of social payments from a tax agent is applied to the amount of mandatory pension contributions, social contributions from the income of individuals under civil contracts in accordance with the legislation of the Republic of Kazakhstan on social protection and contributions to compulsory social health insurance, calculated in accordance with the Law of the Republic of Kazakhstan "On compulsory social health insurance."

Paragraph 4. Object of taxation, calculation, withholding and payment of tax

Article 439. Determination of the amount of taxable income of an individual at the source of payment

1. The amount of taxable income of an employee is determined in the following order:

the amount of employee income subject to taxation at the source of payment accrued for the tax period,

minus

the amount of income by which income subject to taxation at the source of payment, provided for in clause 1 of Article 400 of this Code, is reduced for the tax period

minus

the amount of tax deductions specified in clause 1 of Article 401 of this Code.

2. The amount of taxable income of an individual from the sale of goods, performance of work, provision of services to a tax agent is determined in the following order:

the amount of income of an individual from the sale of goods, performance of work, provision of services to a tax agent, subject to taxation at the source of payment, accrued for the tax period,

minus

the amount of income by which income subject to taxation at the source of payment, provided for in clause 1 of Article 400 of this Code, is reduced for the tax period

minus

the amount of tax deductions for social payments specified in Article 402 of this Code,

minus

the amount of social tax deductions specified in Article 404 of this Code,

minus

the amount of the basic deduction in the manner established in clause 3 of Article 437 of this Code.

3. The amount of taxable income in the form of pension payments, lump sum pension payments is determined in the following order:

the amount of income in the form of pension payments, lump sum pension payments, subject to taxation,

minus

the amount of income by which income subject to taxation at the source of payment, provided for in Article 431 of this Code, is reduced for the tax period.

4. The amount of taxable income of an individual under insurance contracts is determined in the following order:

the amount of income of an individual under insurance contracts, subject to taxation at the source of payment, accrued for the tax period,

minus

the amount of income by which income subject to taxation at the source of payment, provided for in Article 435 of this Code, is reduced for the tax period

minus

the amount of social tax deductions specified in clause 1 of Article 404 of this Code.

5. The amount of taxable income of an individual in the form of remuneration, dividends, winnings, scholarships, payments, compensation related to training, and other income subject to taxation at the source of payment, not specified in paragraphs 1 – 4 of this article is determined in the following order:

the amount of income of an individual in the form of remuneration, dividends, winnings, scholarships and other income subject to taxation at the source of payment, not specified in clauses 1 – 4 of this article, accrued for the tax period,

minus

the amount of income by which income subject to taxation at the source of payment is reduced, provided for in clause 1 of Article 400 of this Code, for the tax period,

minus

the amount of social tax deductions specified in clause 1 of Article 404 of this Code.

Article 440. General provisions for individual income tax withheld at the source of payment, as well as calculation, withholding and payment of this tax

1. Calculation, withholding and payment to the budget of individual income tax are carried out at the source of payment by the tax agent on the income specified in Article 425 of this Code, if such income is subject to payment (paid) by the specified tax agent.

2. Calculation of individual income tax on income subject to taxation at the source of payment is carried out by the tax agent when accruing income subject to taxation.

The amount of individual income tax is calculated by applying the rates established by Article 363 of this Code to the amount of the corresponding taxable income at the source of payment, determined in accordance with this section, with the exception of the employee’s income.

The amount of individual income tax on the employee’s income is calculated in the manner established by Article 441 of this Code.

3. Withholding of individual income tax is carried out by the tax agent no later than the day of payment of income subject to taxation at the source of payment.

4. The tax agent transfers individual income tax on paid income no later than twenty-five calendar days after the end of the month in which the income was paid, at its location.

5. Based on the income of employees of the tax agent’s structural divisions, the transfer of individual income tax is made to the appropriate budgets at the location of these structural divisions.

6. A resident legal entity, by its decision, has the right to recognize the simultaneous performance of obligations by its structural unit for:

calculation, withholding and transfer of individual income tax on income subject to taxation at the source of payment, which is accrued and paid by such a structural unit;

calculation and payment of social tax on taxable items that are expenses of such a structural unit.

In this case, such a decision of a resident legal entity is put into effect:

in relation to a newly created structural unit of a legal entity - from the date of creation of this structural unit or from the beginning of the quarter following the quarter in which this structural unit was created;

in other cases - from the beginning of the quarter following the quarter in which such a decision was made.

Cancellation of such a decision of a resident legal entity is put into effect from the beginning of the quarter following the quarter in which such a decision was cancelled.

7. Calculation and withholding of individual income tax on income from depositary receipts is carried out by the issuer of the underlying asset of such depositary receipts.

8. When a tax agent pays the amount of individual income tax calculated on income subject to taxation at the source of payment in accordance with the provisions of this Code, at the expense of his own funds without withholding, the tax agent’s obligation to withhold and transfer individual income tax at the source of payment is considered fulfilled.

Article 441. Calculation of individual income tax on employee income

The calculation of individual income tax, withheld at the source of payment, from the employee’s income is carried out by the tax agent for the tax period according to the following formula:

the amount of taxable income of an employee to be received from a tax agent in accordance with clause 1 of Article 439 of this Code, determined on an accrual basis from January 1 of the calendar year to the tax period inclusive, for which individual income tax is calculated within the amount provided for in line 1 table subparagraph 1) of Article 363 of this Code,

multiply

tax rate according to line 1 of the table subparagraph 1) of Article 363 of this Code

plus

the amount of excess of the employee's taxable income, subject to receipt from the tax agent in accordance with clause 1 of Article 439 of this Code, determined on an accrual basis from January 1 of the calendar year to the tax period inclusive, for which the individual income tax is calculated, over the amount provided line 1 of the table subparagraph 1) of Article 363 of this Code,

multiply

tax rate according to line 2 of the table subparagraph 1) of Article 363 of this Code

minus

the amount of individual income tax calculated by the tax agent for previous tax periods of the calendar year, starting from January 1 with an accrual total.

Article 442. The procedure for fulfilling tax obligations by a tax agent on income paid to a resident in the form of dividends on shares that are the underlying asset of depositary receipts, as well as the return of individual income tax withheld at the source of payment

The procedure for fulfilling a tax obligation by a tax agent on income paid to a resident in the form of dividends on shares, which are the underlying asset of depository receipts, as well as the return of individual income tax withheld at the source of payment, is determined in accordance with Article 354 of this Code.

Article 443. Peculiarities of calculation, withholding and payment of individual income tax by state institutions

1. By decision of a state body, its structural divisions and (or) territorial bodies may be considered as tax agents for the income of employees of state institutions subordinate to them.

2. A state body or local executive body, by its decision, has the right to recognize the simultaneous fulfillment of obligations by its structural divisions and (or) territorial bodies for:

calculation, withholding and transfer of individual income tax on income subject to taxation at the source of payment, which is accrued and paid to employees of structural divisions and (or) territorial bodies subordinate to such a state body or local executive body;

calculation and payment of social tax on taxable items that are expenses of structural units and (or) territorial bodies subordinate to such a state body or local executive body.

In this case, such a decision of the state body or local executive body is put into effect:

in relation to a newly created structural unit of a legal entity and (or) territorial body - from the date of creation of this structural unit and (or) territorial body or from the beginning of the quarter following the quarter in which this structural unit and (or) territorial body was created;

in other cases - from the beginning of the quarter following the quarter in which such a decision was made.

The cancellation of such a decision by a state body or local executive body is put into effect from the beginning of the quarter following the quarter in which such a decision was cancelled.

3. By decision of the local executive body, its structural divisions and (or) territorial (lower) bodies may be considered as tax agents for the income of employees of state institutions subordinate to them.

At the same time, state institutions recognized in the manner prescribed by this article as tax agents for the purposes of section 12 of this Code are recognized as payers of social tax.

Payment of individual income tax is made to the appropriate budgets at the location of the tax agent.

Payment of individual income tax on objects of taxation of a structural and (or) territorial body is made at the location of such structural and (or) territorial body.

4. Calculation, withholding and payment of individual income tax are carried out by the tax agent in the manner and within the time limits established by Article 440 and 441 of this Code.

5. The declaration for individual income tax and social tax is submitted by the tax agent in the manner and within the time limits established by Article 445 of this Code.

Paragraph 5. Tax, reporting periods and tax reporting

Article 444. Tax and reporting periods

1. The tax period for calculating individual income tax by tax agents on income subject to taxation at the source of payment is a calendar month.

2. The reporting period for drawing up a declaration for individual income tax and social tax is a calendar quarter.

Article 445. Declaration of individual income tax and social tax

1. The declaration for individual income tax and social tax is submitted to the tax authorities at the location of the tax agent no later than the 15th day of the second month following the reporting period:

tax agents;

agents or payers of social payments, including for their own benefit in accordance with the laws of the Republic of Kazakhstan, with the exception of individuals who are not individual entrepreneurs and (or) persons engaged in private practice.

2. The tax agent provides data on the calculation, withholding and transfer of individual income tax amounts for each individual resident of the Republic of Kazakhstan who is the recipient of income subject to taxation at the source of payment, in the form of an appendix to the personal income tax and social tax declaration, which:

1. compiled based on the results of the calendar year and submitted with a declaration on individual income tax and social tax for the last reporting period of the calendar year;

2. is compiled and submitted with a declaration for individual income tax and social tax when submitting liquidation tax reporting.

3. Tax agents who have structural divisions submit an application for calculating the amount of individual income tax and social tax for the structural division to the declaration of individual income tax and social tax to the tax authority at the location of this structural division.

Article 446. Procedure for issuing a certificate of settlements with an individual by a tax agent

1. In the case of accrual and (or) payment of income to an individual during a calendar year that is subject to taxation at the source of payment, the tax agent, at the request of the individual, is obliged to issue a certificate of settlements with the individual within five calendar days after the date of the individual’s application.

2. A certificate of settlements with an individual must contain information on the amounts:

1. income subject to taxation at the source of payment;

2. reduction of income subject to taxation at the source of payment;

3. applied tax deductions in the form of:

mandatory pension contributions;

contributions to compulsory social health insurance;

social contributions withheld from income under civil contracts;

basic tax deduction;

social tax deductions;

4. taxable income of an individual;

5. calculated individual income tax;

6. paid income.

SECTION 7. VALUE ADDED TAX

Chapter 44. GENERAL PROVISIONS

Article 447. Payers

1. Payers of value added tax are:

1. persons who have been registered for value added tax in the Republic of Kazakhstan in the taxpayer database;

2. persons importing goods into the territory of the Republic of Kazakhstan in accordance with the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan.

2. Registration for value added tax is carried out in accordance with Articles 99 – 101 of this Code.

3. Foreign companies that have been conditionally registered for value added tax in the Republic of Kazakhstan in accordance with Article 102 of this Code, calculate and pay value added tax in accordance with section 21 of this Code.

Article 448. Objects of taxation

The objects of taxation with value added tax are:

1. taxable turnover;

2. taxable import.

Article 449. Determination of taxable turnover

1. Taxable turnover is:

1. turnover made by a value added tax payer on the sale of goods, works, services, with the exception of non-taxable turnover specified in Article 450 of this Code.

In case of non-compliance with the requirements established by Article 213 of this Code, previously exempt turnover when transferring property into financial leasing is recognized as taxable turnover retrospectively from the date of the sale turnover;

2. turnover made by a value added tax payer when purchasing works, services from a non-resident in accordance with Article 454 of this Code;

3. turnover in the form of remaining goods when the taxpayer is deregistered for value added tax.

For the purposes of this subclause, turnover in the form of residual goods is recognized as goods for which the value added tax has been taken into account as a value added tax attributable to offset, with the exception of non-taxable turnover specified in subclause 3) of Article 450 of this Code.

The balance of goods includes goods owned by the value added tax payer on the date preceding the date of submission of liquidation reports.

The provision of this paragraph does not apply when a legal entity is deregistered for value added tax in connection with its reorganization if the condition is met that all newly created legal entities as a result of a merger or a legal entity to which another legal entity (legal entities) joined (joined) are payers of value added tax after the reorganization.

2. For the purposes of this section, goods include fixed assets, intangible and biological assets, investments in real estate and other property, with the exception of:

1. works, services;

2. money, including advances, in national and foreign currency;

3. digital assets.

Article 450. Non-taxable turnover

Non-taxable turnover is:

1. turnover from the sale of goods, works, services, exempt from value added tax in accordance with this Code;

2. turnover from the sale of goods, works, services, the place of sale of which is not the Republic of Kazakhstan.

Unless otherwise established by this article, the place of sale of goods, works, services is determined in accordance with Article 459 of this Code.

The place of sale of goods, works, services in the EAEU member states is determined in accordance with Article 515 of this Code;

3. turnover in the form of residual goods, which are goods listed in Article 474 of this Code;

4. turnover from activities in the gambling business;

5. turnover from the sale of goods, works, services for which a special tax regime is applied;

6. turnover from lottery activities.

Article 451. Determination of taxable imports

Taxable imports are goods imported or brought into the territory of the EAEU member states (except for those exempt from value added tax in accordance with Article 479 of this Code), subject to declaration in accordance with the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan.

Chapter 45. TURNOVER FOR SALES OF GOODS, WORK, SERVICES AND TURNOVER FOR PURCHASE OF WORKS, SERVICES FROM NON-RESIDENTS

Article 452. Turnover from the sale of goods, works, services

1. Turnover from sales of goods means:

1. transfer of ownership of goods, including:

sale of goods, shipment of goods, including on terms of payment by installments and (or) in exchange for other goods, works, services;

sale of the enterprise as a whole as a property complex;

free transfer of goods;

transfer of goods by the employer to the employee to pay off the debt to the employee;

transfer of the pledged property by the pledgor into the ownership of the buyer or pledgee;

2. export of goods;

3. shipment of goods, including on terms of installment payment and (or) in exchange for other goods, works, services;

4. transfer of property under financial leasing to the extent of the cost at which the leased asset was transferred;

5. shipment of goods under a commission agreement or agency agreement;

6. placement under the customs procedure for re-import of goods previously exported with placement under the customs procedure for export;

7. loss of goods purchased without value added tax, with placement under the customs procedure of a free customs zone, except for the goods specified in Article 474 of this Code.

2. Turnover for the sale of works and services means any performance of work or provision of services, including free of charge, as well as any activity for remuneration other than the sale of goods, including:

1. provision of property for temporary possession and use under property lease agreements, except for leasing agreements;

2. remuneration when transferring property under a leasing agreement into financial leasing;

3. granting rights to intellectual property;

4. performance of work, provision of services by the employer to the employee to repay the debt to the employee;

5. assignment of claims related to the sale of goods, works, services, with the exception of advances and penalties;

6. agreement to limit or terminate business activities;

7. remuneration on loans (loans, microcredits);

8. financing by an Islamic bank in accordance with the banking legislation of the Republic of Kazakhstan of individuals and legal entities as a reseller by providing a commercial loan on the terms of subsequent sale of goods to a third party or without such conditions;

9. receipt of a temporary balancing fee in accordance with the legislation of the Republic of Kazakhstan on railway transport.

3. Non-residents operating in the Republic of Kazakhstan through structural divisions recognize turnover from the sale of work and services of such structural divisions subject to one of the following conditions:

existence of a contract concluded by a structural unit of a non-resident legal entity;

availability of an invoice for work and services issued by a structural unit of a non-resident legal entity;

availability of a certificate of work performed, services rendered, signed by a structural unit of a non-resident legal entity;

the existence of a contract concluded with a non-resident legal entity, stipulating that the performance of work and provision of services is carried out by a structural unit of such a non-resident legal entity;

the certificate of work performed, services rendered, signed by a non-resident legal entity, indicates that the work was performed, services were provided by a structural unit of such a non-resident legal entity;

payment of income for work performed and services provided is carried out to a structural unit of a non-resident legal entity.

Article 453. Operations that are not sales turnover

The following transactions are not sales turnover:

1. transfer of property as a contribution to the authorized capital;

2. transfer of goods to a shareholder, participant, founder during the distribution of property when:

liquidation of a legal entity or reduction of the authorized capital - within the amount of paid authorized capital attributable to the participation share, the number of shares by which the authorized capital is reduced;

redemption by a legal entity from the founder, participant of a participation interest or part thereof in this legal entity - within the amount of the paid authorized capital attributable to the purchased share of participation;

the withdrawal of a lawyer who is a partner of a law firm from such a law office, the termination of legal practice through such a law office or the liquidation of a law office - within the value of the property transferred by the lawyer who is a partner of the law office to the ownership of such a law office;

3. gratuitous transfer of goods for advertising purposes if the cost of a unit of such goods does not exceed 5 times the monthly calculation index valid on the date of such transfer;

4. shipment of customer-supplied goods to the contractor for manufacturing, processing, assembly (installation, installation), repair by the latter of finished products and (or) construction of facilities. In the case of manufacturing, processing, assembly, repair outside the customs territory of the EAEU, the shipment of these goods is not sales turnover if their export was carried out in the customs procedure of processing outside the customs territory in accordance with the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan;

5. shipment of returnable containers. Returnable packaging is packaging, the cost of which is not included in the cost of sales of the products sold in it and which is subject to return to the supplier on the terms and within the terms established by the agreement (contract) for the supply of these products, but not more than a period of six months. If the container is not returned within the prescribed period, the cost of such container is included in the sales turnover in accordance with clause 14 of Article 462 of this Code;

6. return of goods by the recipient (buyer), who is a payer of value added tax;

7. shipment of goods imported earlier in the customs procedure of a free customs zone into the territory of a special economic zone, the limits of which fully or partially coincide with sections of the customs border of the EAEU;

8. export of goods outside the customs territory of the EAEU for holding exhibitions, other cultural and sporting events, subject to re-import on the terms and within the terms established by the contract, if such export is formalized in the customs procedure for temporary export in accordance with the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan;

9. transfer by the subsoil user into the ownership of the Republic of Kazakhstan of newly created and (or) acquired by the subsoil user property used to perform subsoil use operations and subject to transfer to the Republic of Kazakhstan in accordance with the terms of the concluded subsoil use contract;

10. placement of issue-grade securities by the issuer;

11. transfer of fixed assets, intangible assets and other property of the reorganized legal entity to its legal successor(s), including goods for which turnover is recognized in the form of residual goods in accordance with subparagraph 3) paragraph 1 of Article 449 of this Code;

12. transfer of the concession object to the concessionaire, as well as the subsequent transfer of the concession object to the concessionaire (successor or legal entity specially created exclusively by the concessionaire for the implementation of the concession agreement) for operation under the concession agreement;

13. turnover on the sale by an individual who is an individual entrepreneur or a person engaged in private practice of the personal property of such an individual.

For the purposes of this section, the personal property of an individual is recognized as the physical person’s belongings in tangible form, which are under the right of ownership or are his share in common property, provided that such property is not used by the individual for the purposes of entrepreneurial activity;

14. transfer of property to the trustee by the founder of the trust;

15. return of property to the trustee upon termination of the basis for the emergence of trust management;

16. transfer by trustees of net income from trust management to the founder of trust management;

17. receipt by the depositor (client) of the amount of remuneration accrued and (or) paid to him under bank account and (or) bank deposit agreements;

18. export of goods from the territory of the Republic of Kazakhstan to the territory of another state – a member of the EAEU in connection with their transfer (movement) within one legal entity;

19. transfer to the recipient on behalf of the state of mineral resources by the subsoil user in order to fulfill the tax obligation to pay taxes in kind;

20. sale of mineral resources transferred by the subsoil user to fulfill the tax obligation to pay taxes in kind, by the recipient on behalf of the state or by a person authorized by the recipient on behalf of the state for such sale;

21. provision of services for the sale of minerals transferred by the subsoil user to fulfill the tax obligation to pay taxes in kind, by the recipient on behalf of the state or by a person authorized by the recipient on behalf of the state for such sale, for a commission expressed in reimbursement of expenses associated with the sale of such minerals;

22. activities, the financing of which is provided free of charge through a targeted contribution provided for by the budget legislation of the Republic of Kazakhstan;

23. fulfillment by the recipient of charitable, sponsorship, grant conditions of their provision;

24. budget subsidy for losses defined as a negative difference between income and expenses, and (or) expenses.

For the purposes of this subclause, income and expenses are determined in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

25. receipt of money to the current account of a private bailiff, intended for storing collected amounts in favor of collectors;

26. distribution of digital assets by a digital mining pool between persons engaged in digital mining activities;

27. provision by the National Infrastructure Operator of mainline railway network services when transporting passengers by rail to a railway carrier engaged in the transportation of passengers, luggage, cargo luggage, postal items, free of charge, including with the application of a temporary reduction factor of 0 to the tariff for regulated services of the mainline railway network when transporting passengers by rail in in accordance with the legislation of the Republic of Kazakhstan;

28. transfer of property free of charge to a government agency in accordance with the legislation of the Republic of Kazakhstan;

29. transfer of property, performance of work, provision of services by an operator in the field of official development assistance or to his address on a free basis within the framework of an official development assistance project, determined in accordance with the Law of the Republic of Kazakhstan “On Official Development Assistance”;

30. transfer of property as a contribution to a law firm by a lawyer who is a partner of such a law firm;

31. for a law firm, the provision of legal assistance under an agreement on the provision of legal assistance concluded by the law office at the expense and in the interests of lawyers operating in the law office;

32. for a legal entity that is a resident - the sale of goods, works, services, the place of sale of which is not recognized by the Republic of Kazakhstan, by a structural unit of such a legal entity that is registered in the territory of a foreign state;

33. the amount of the loan (loan, microcredit) to be paid (received), as well as adjustment (indexation) of the amount of the loan (loan, microcredit) to be paid (received) in tenge, due to changes in the exchange rate.

Article 454. Turnover for the acquisition of works and services from a non-resident

1. Unless otherwise provided by clause 3 of this article, work performed, services provided by a non-resident on a reimbursable basis, the place of sale of which is the Republic of Kazakhstan, when acquired by a value added tax payer, is the turnover of such a value added tax payer for the acquisition of works, services from a non-resident who subject to value added tax in accordance with this Code.

2. The payer of value added tax for acquired works, services from a non-resident, the place of sale of which is recognized as the Republic of Kazakhstan, issues an invoice in the manner prescribed by Chapter 50 of this Code.

3. The works and services specified in clause 1 of this article are not considered turnover for the acquisition of works and services from a non-resident if:

1. the work performed, services provided are the works, services listed in Article 474 of this Code;

2. the cost of such work and services is included in the customs value of imported goods, determined in accordance with the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan, according to which the value added tax on imported goods is paid to the budget of the Republic of Kazakhstan and is not refundable in accordance with the customs legislation of the Republic of Kazakhstan;

Note FROM! Subclause 3) is valid until 01/01/2029 in accordance with clause 3) clause 2 of Article 848 of this Code.

3. work is performed and services are provided to legal entities specified in Article 17 of this Code, subject to the acquisition of such work, services for the implementation of activities included in the list of priority activities in the field of information and communication technologies, approved by the authorized body in the field of informatization in agreement with the central authorized state planning body, authorized body in the field of technical regulation and authorized body;

4. the cost of such work and services is included in the amount of taxable import, determined in accordance with Article 518 of this Code, according to which the value added tax on imported goods from the EAEU member states is paid to the budget of the Republic of Kazakhstan and is not refundable in accordance with Chapter 52 of this Code;

5. work performed, services provided are the turnover of a structural unit of a non-resident legal entity in accordance with clause 3 of Article 452 of this Code;

6. the cost of services in electronic form received from a non-resident includes the amount of value added tax paid by a foreign company in accordance with section 21 of this Code.

Confirmation of the inclusion by a foreign company of the amount of value added tax in the cost of a service in electronic form is the allocated amount of tax in the certificate of work performed, services rendered or other document confirming the fact of provision of services.

Article 455. Sales (purchase) turnover carried out under agency agreements

1. The following are not turnover on the sale (acquisition) of an attorney:

1. sale of goods, performance of work or provision of services, acquisition of goods, work, services on behalf and at the expense of the principal;

2. transfer by the attorney to the principal of goods purchased for the principal;

3. performance of work, provision of services by a third party for the principal under a transaction concluded by the attorney with such a third party on behalf and at the expense of the principal.

2. The provision of paragraph 1 of this article does not apply to:

1. sale of goods received from a non-resident principal who is not a payer of value added tax in the Republic of Kazakhstan and does not operate through a structural unit. In this case, the shipment of goods is the sales turnover of the agent;

2. sale of goods, performance of work, provision of services, as well as acquisition of goods, work, services by the operator in the cases provided for in clause 3 of Article 507 of this Code.

Article 456. Sales turnover carried out on conditions corresponding to the terms of the commission agreement

1. The following are not sales turnover of the commission agent:

1. sale of goods, performance of work, provision of services by a commission agent on behalf of the principal on terms and conditions corresponding to the terms of the commission agreement;

2. transfer by the commission agent to the principal of goods purchased for the principal on conditions corresponding to the terms of the commission agreement;

3. performance of work, provision of services by a third party for the principal under a transaction concluded by such a third party with the commission agent, except for cases where such work, services are the turnover of the commission agent for the acquisition of work, services from a non-resident.

2. The provisions of clause 1 of this article do not apply to the sale of goods received from a non-resident principal who is not a payer of value added tax in the Republic of Kazakhstan and does not operate through a structural unit. In this case, the sale of goods is the sales turnover of the commission agent.

Article 457. Sales (purchase) turnover carried out under a transport expedition agreement

The performance of work, provision of services specified in the transport expedition agreement, by the carrier and (or) other suppliers for the party that is the client under the transport expedition agreement, do not constitute sales turnover of the forwarder.

Article 458. Sales (acquisition) turnover carried out as a result of the establishment of trust management of property

Sales of goods, performance of work, provision of services, acquisition of goods, works, services carried out by the trustee in accordance with the agreement for trust management of property or in other cases of trust management of property are turnover for the sale (purchase) of the trustee.

Article 459. Place of sale of goods, works, services

1. For the purposes of this section, the place of sale of goods is the Republic of Kazakhstan if:

1. the beginning of the transportation of goods is the Republic of Kazakhstan - for goods that are transported (sent) by the supplier, recipient or third party;

2. the goods are transferred to the recipient on the territory of the Republic of Kazakhstan - in other cases.

2. For the purposes of this section, the place of supply of work and services is recognized as the Republic of Kazakhstan if:

1. works and services are directly related to real estate located on the territory of the Republic of Kazakhstan.

The location of real estate is the place of state registration of rights to real estate or the actual location in the absence of an obligation for state registration of such property.

For the purposes of this article, real estate is recognized as buildings, structures, perennial plantings and other property firmly connected to the land, that is, objects whose movement without disproportionate damage to their purpose is impossible, as well as pipelines, power lines, space objects, and an enterprise as a property complex. Moreover, for the purposes of this article, property not classified as real estate in this subparagraph is recognized as movable property;

2. work and services related to movable property were actually provided on the territory of the Republic of Kazakhstan.

Such work and services include: installation, assembly, repair, maintenance;

3. services relate to services in the field of culture, entertainment, science, art, education, physical culture or sports and are actually provided on the territory of the Republic of Kazakhstan.

For the purposes of this subclause, entertainment services include entertainment and leisure services that are provided in entertainment establishments, including gambling establishments, nightclubs, cafe bars, restaurants, Internet cafes, computer rooms, billiard rooms, bowling clubs and cinemas;

4. the buyer of works, services carries out entrepreneurial or any other activity on the territory of the Republic of Kazakhstan.

For the purposes of this subclause, the place of business or other activity of the buyer of works, services is recognized as the territory of the Republic of Kazakhstan in the case of the presence of the buyer of works, services in the territory of the Republic of Kazakhstan on the basis of state (registration) registration with the registering authority or on the basis of registration with the tax authorities as an individual entrepreneur.

If the buyer of works and services is a non-resident, and the recipient is his structural unit, the accounting registration of which was made with the registration authority, then the place of sale of works and services is recognized as the Republic of Kazakhstan.

The provisions of this subclause apply to the following works and services:

transfer of rights to use intellectual property; for maintenance and software updates;

providing access to Internet resources;

consulting, auditing, engineering, design, marketing, legal, accounting, advertising services, as well as services for the provision and (or) processing of information, except for the distribution of media products, as well as providing access to mass information posted on an Internet resource;

advocacy;

provision of personnel;

rental of movable property (except vehicles);

agent services for the acquisition of goods, works, services, as well as attracting persons on behalf of the main party to the agreement (contract) to provide the services provided for in this subclause;

communication services;

agreement to limit or terminate business activities for compensation;

radio and television services;

services for the rental and (or) use of freight cars and containers;

5. work, services not provided for in subparagraphs 1), 2), 3) and 4) part one of this paragraph and paragraph 4 of this article are carried out or performed by a taxpayer carrying out business or any other activity on the territory of the Republic of Kazakhstan.

Place of business or other activity of a taxpayer performing work, providing services not provided for in subparagraphs 1), 2), 3) and 4) part one of this paragraph, the territory of the Republic of Kazakhstan is considered:

in relation to services for the transportation of passengers and luggage, transportation of goods, including mail - in the case of the presence of such a taxpayer in the territory of the Republic of Kazakhstan on the basis of state (registration) registration with the registering authority or on the basis of registration with the tax authorities as an individual entrepreneur and subject to compliance with one or more of the following conditions:

passengers, transported goods (mail, luggage) are imported into the territory of the Republic of Kazakhstan;

passengers, transported goods (mail, luggage) are exported outside the territory of the Republic of Kazakhstan;

passengers are transported, goods (mail, luggage) are transported across the territory of the Republic of Kazakhstan;

in relation to other works, services - in the case of the presence of such a taxpayer in the territory of the Republic of Kazakhstan on the basis of state (registration) registration with the registration authority or on the basis of registration with the tax authorities as an individual entrepreneur.

For the purposes of subparagraphs 2) and 3) part one of this paragraph, the actual place of provision of work and services is recognized as the place of presence of the taxpayer providing such work and services.

3. If the sale of goods, works, services is of an auxiliary nature in relation to the sale of other main goods, works, services, the place of such sale is recognized as the place of sale of the main goods, works, services.

4. Despite the provisions of this article, the place of implementation of work and services is recognized as the Republic of Kazakhstan when work is performed or services are provided by a non-resident legal entity operating on the territory of the Republic of Kazakhstan through a permanent establishment without opening a structural unit to a taxpayer of the Republic of Kazakhstan.

5. When applying clause 2 of this article, the place of performance of work or provision of services that comply with the provisions of more than one of the subclauses of this clause is determined in accordance with the first in order of these subclauses.

6. The provisions of this article do not apply in cases established by section 21 of this Code.

Article 460. Date of turnover for the sale of goods, works, services

1. The date of the turnover for the sale of goods, with the exception of the turnover specified in clauses 2, 5, 7 – 12 and 14 of this article is:

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

the day of transfer of the goods to the person delivering the goods, determined by the supplier (seller), including his authorized representative;

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:

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

in other cases - the day determined in accordance with the civil legislation of the Republic of Kazakhstan of providing the goods at the disposal of the recipient (buyer) or a person designated by him, including the person delivering such goods.

2. The payer of value added tax has the right, when selling goods on the basis of documents of title confirming the provision of identified goods at the disposal of the buyer, and when selling goods at gas stations, to recognize as the date of the sales turnover the last day of the month on which the date of actual transfer of such goods to the buyer falls.

3. The date of turnover for the sale of work, services is the day of completion of work, provision of services, except for the cases established in clauses 4, 5, 6 and 13 of this article.

In this case, the date of execution of work or provision of services is recognized as the date of signing specified in:

certificate of work performed, services rendered;

a document (except for an invoice) confirming the fact of completion of work, provision of services, drawn up in accordance with the legislation of the Republic of Kazakhstan on accounting and financial reporting, in the absence of a certificate of completion of work, rendered services.

4. When carrying out banking operations, providing services for providing credit (loan, microcredit), services for transporting passengers, luggage, cargo luggage and postal items by rail, services for providing the use of slot machines without winnings, personal computers, game tracks (bowling (bowling alley), karts (karting), billiard tables (billiards), the date of turnover for the sale of services is the earliest of the following dates:

1. the date of receipt of each payment (regardless of the form of payment);

2. date of recognition in accounting of the provision of services.

5. The date of turnover for the sale of goods, works, services is the last day of the calendar month in which goods were delivered, work performed, services rendered, if:

sales of electrical and (or) thermal energy, water, gas, utilities, communication services, services for the transportation of passengers, baggage and cargo by air, services for the transportation of goods through the trunk pipeline system;

provision by the National Highway Operator of services for which tolls are collected on toll roads;

provision of services by the State Corporation;

when providing services for the collection, exchange, processing and distribution of information generated when making payments and (or) money transfers, including transactions with payment cards and electronic money.

For the purposes of this section, utility services mean work on cleaning wastewater systems and sewerage systems, waste collection services (garbage removal), maintenance services for elevators and intercoms.

6. When performing work, providing services (except for the transportation of passengers, luggage, cargo luggage and mail on railway transport), for the implementation of which documents are drawn up in accordance with the legislation of the Republic of Kazakhstan on railway transport, the date of turnover for the implementation of work, services is the latest date specified in the document confirming the fact of performance of work, provision of services.

7. When selling periodicals or other media products, including placement on an Internet resource in telecommunications networks, the date of turnover is the day the periodical printed publication is transferred or the day the media products are sent to e-mail or an electronic mailbox, and (or) the day the media products are posted on an Internet resource in public telecommunications networks.

8. In the case of export of goods with placement under the customs export procedure, the date of turnover for the sale of goods is:

1. the date of registration of the declaration for goods in accordance with the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan;

2. the date of registration of the full declaration for goods with marks from the customs authority that carried out the customs declaration, in the case of export of goods placed under the customs export procedure using a temporary customs declaration;

3. the date of making changes (additions) to the information declared in the declaration for goods on the actual quantity of exported goods, and other missing information entered after the end of the declared period for the supply of goods with placement under the customs export procedure using periodic customs declaration in accordance with the customs legislation of the Republic of Kazakhstan.

9. In the case of import of goods placed under the customs procedure of re-import, previously exported with placement under the customs procedure of export, the date of turnover for the sale of goods is:

1. the date of registration of the declaration for goods when exporting goods with placement under the customs export procedure without the use of periodic or temporary declaration, determined in accordance with the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan;

2. the date of registration of the full declaration for goods with marks from the customs authority that carried out the customs declaration, when exporting goods and placing them under the customs export procedure using a temporary customs declaration;

3. the date of making changes (additions) to the information declared in the declaration for goods on the actual quantity of exported goods, and other missing information entered after the end of the declared period for the supply of goods with placement under the customs export procedure using periodic customs declaration in accordance with the customs legislation of the Republic of Kazakhstan.

10. When transferring the pledged property (goods) by the pledgor, the date of the sale turnover for the pledgor is the day of transfer of ownership of the pledged item from the pledgor to the winner of the auction held in the process of foreclosure on the pledged property, or to the pledgee.

11. When transferring property into financial leasing, the date of the sale turnover is:

1. in terms of the amount of the periodic leasing payment established by the leasing agreement, excluding the amount of remuneration, except for the cases specified in subparagraphs 2) and 3) of this paragraph, – the date of receipt of such payment;

2. in terms of the amount of all periodic leasing payments excluding the amount of remuneration, the date of receipt of which under the leasing agreement is established before the date of transfer of the property to the lessee - the date of transfer of the property under financial leasing;

3. in terms of early repaid amounts of leasing payments provided for in the leasing agreement without taking into account the amount of remuneration, subject to compliance with the requirements of Article 213 of this Code - the date of receipt of such payment (regardless of the form of payment);

4. in terms of the accrued amount of remuneration, the date of the turnover is the earliest of the following dates:

the last day of the reporting tax period;

the last day of termination of accrual of remuneration under a financial leasing agreement.

The provisions of this paragraph also apply in case of non-compliance with the requirements established by Article 213 of this Code.

12. In case of loss of goods purchased without value added tax with placement under the customs procedure of a free customs zone, except for goods that are goods listed in Article 474 of this Code, the date of turnover for the sale of goods is the date the taxpayer establishes the fact of loss.

13. If work and services performed and provided by a non-resident are recognized as the turnover of a value added tax payer in accordance with Article 454 of this Code, the date of such turnover is one of the following dates:

the date of signing by the supplier (seller) and the recipient (buyer), who are parties to the agreement, of the certificate of completion of work, services provided;

date of recognition in accounting of costs for the acquisition of work, services from a non-resident - in the presence of another document confirming the fact of completion of work, provision of services, in the absence of a certificate of completion of work, rendered services.

14. When deregistering for value added tax, the date of the turnover specified in subparagraph 3) of part one of paragraph 1 of Article 449 of this Code is the date preceding the date on which the value added tax payer submitted liquidation tax reporting value added tax.

15. If the documents specified in clauses 3 and 13 of this article indicate several dates, then the date of signing the document is the latest of those indicated date

16. When selling, on installment payment terms, collateral previously accepted onto the balance sheet of a bank subsidiary that acquires doubtful and hopeless assets of the parent bank to pay off debt, the date of sale turnover is the date of receipt of such payment under the purchase and sale agreement or the date of receipt of such payment, depending on which event occurs earlier.

Chapter 46. DETERMINATION OF THE SIZE OF TURNOVER AND IMPORTS

Article 461. Amount of turnover from the sale of goods, works, services

1. Unless otherwise provided by Article 462 of this Code, the amount of sales turnover is determined as the cost of goods, works, services sold based on the prices and tariffs applied by the parties to the transaction without including value added tax, unless otherwise provided by the legislation of the Republic of Kazakhstan on transfer pricing.

When selling goods on terms of installment payment, the cost of the goods sold is determined taking into account all payments provided for by the terms of the contract.

2. When providing payment services for third parties, the amount of sales turnover is determined in the amount of the commission.

3. The amount of excise tax payable (paid) in accordance with the provisions of this Code:

1. when transferring gasoline (except for aviation), diesel fuel, which is a product of processing of customer-supplied raw materials, is not included in the sales turnover of the manufacturer of such excisable goods that provides services for processing customer-supplied raw materials;

2. in other cases - included in the amount of sales turnover.

4. The amount of turnover in the form of balances of goods of a value added tax payer is determined in the amount of the book value of such goods, subject to reflection (reflected) in the accounting records of such a value added tax payer, as of the date of the turnover without taking into account revaluation and depreciation.

For the purposes of this paragraph, the book value of goods for a value added tax payer is:

1. when it is deregistered for value added tax in connection with reorganization, as well as during reorganization by separation - the value of the goods reflected in the separation balance sheet or transfer act, but not lower than the book value to be reflected (reflected) in the accounting records of such a value added tax payer, as of the date of the turnover;

2. in other cases - the book value of the goods subject to reflection (reflected) in the accounting records of such a value added tax payer, as of the date of turnover, without taking into account revaluation and depreciation.

For turnover in the form of residual goods, the value added tax payer draws up a tax register for residual goods in accordance with Article 205 of this Code.

5. The amount of turnover made by a value added tax payer when purchasing works, services from a non-resident is determined in accordance with Article 463 of this Code.

6. For the purposes of this section, a transaction in foreign currency is converted into the national currency of the Republic of Kazakhstan using the official exchange rate established on the date of the transaction.

Article 462. Peculiarities of determining the amount of turnover based on sales in individual cases

1. When the pledged property is transferred by the pledgor into the ownership of the buyer or pledgee, the amount of sales turnover from the pledgor is determined by:

1. sale of pledged property - in the amount of the value of the pledged property being sold based on the applied sale price without including value added tax;

2. conversion of the pledged property into the property of the pledgee - in the amount of the current appraised value established by a court decision or a trustee on the basis of the conclusion of an individual or legal entity licensed to carry out property appraisal activities (except for intellectual property, the value of intangible assets), without including value added tax. In this case, the trustee is determined in accordance with the civil legislation of the Republic of Kazakhstan when selling the pledged property in a forced out-of-court manner through auctions.

2. The amount of turnover for sales from a taxpayer when placing under the customs procedure for re-import of goods previously exported with placement under the customs procedure for export is determined in proportion to the volume of goods placed under the customs procedure for re-import, in the units of measurement used when placing the goods under the customs procedure for export, based on the value of this product, at which the turnover for sales of goods for export was reflected in the value added tax declaration.

3. When selling an enterprise as a whole as a property complex, the amount of sales turnover is determined in the amount of the book value of the property transferred during the sale, for which the value added tax was previously offset:

1. increased by the positive difference between the sales value under the purchase and sale agreement of the enterprise and the book value of the transferred assets, reduced by the book value of the transferred liabilities, according to accounting data as of the date of sale;

2. reduced by the negative difference between the sales value under the purchase and sale agreement of the enterprise and the book value of the transferred assets, reduced by the book value of the transferred liabilities, according to accounting data as of the date of sale.

4. When transferring property under financial leasing, the amount of sales turnover is determined in the amount of:

1. on the date of the turnover specified in subparagraph 1) paragraph 11 of Article 460 of this Code - based on the amount of the lease payment established in accordance with the financial leasing agreement without including the amount of remuneration for financial leasing and value added tax;

2. on the date of the turnover specified in subparagraph 2) paragraph 11 of Article 460 of this Code - based on the amount of all periodic leasing payments without including the amount of remuneration for financial leasing and value added tax, the date of receipt of which in accordance with the financial leasing agreement established before the date of transfer of property to the lessee;

3. on the date of the turnover specified in subparagraph 3) paragraph 11 of Article 460 of this Code - as the difference between the total amount of all lease payments received (receivable) under a financial leasing agreement without including the amount of remuneration for financial leasing and value added tax cost, and the amount of taxable turnover, determined as the sum of the amounts of taxable turnover attributable to the previous dates of the sales turnover under this agreement;

4. on the date of the turnover specified in subparagraph 4) paragraph 11 of Article 460 of this Code - in the amount of the accrued amount of remuneration.

5. The amount of sales turnover in the case of gratuitous transfer of goods is determined in the amount of the book value of the transferred goods, subject to reflection (reflected) in the accounting records of the taxpayer on the date of their transfer without taking into account revaluation and depreciation, unless otherwise provided by the legislation of the Republic of Kazakhstan on transfer pricing.

The amount of sales turnover for work performed free of charge, services provided is determined based on the book value of goods to be reflected (reflected) in the accounting records of such a value added tax payer without taking into account revaluation and depreciation, the cost of work, services in case of simultaneous compliance with the following conditions:

used for free performance of work and provision of services;

value added tax on the acquisition of such goods, works, services was taken into account as value added tax allowed for offset, including determined by the proportional method;

are subject to (are included) in the accounting records of the taxpayer as expenses in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

The cost of fixed assets, as well as assets provided for in subparagraphs 2), 3), 4) and 8) paragraph 2 of Article 250 of this Code, in the case of their transfer for free use for inclusion in taxable turnover is determined as follows order:

Sa = (VAT pr/si) x Tf/rate,

Where:

Са – the value of the asset included in the taxable turnover when transferred for free use;

VAT pr – the amount of value added tax offset when purchasing an asset transferred for free use;

Si – the period of use of the asset, calculated in calendar months, is determined by:

for assets subject to depreciation in accounting, as the useful life of the asset determined in accounting for depreciation in accordance with international financial reporting standards and (or) the legislation of the Republic of Kazakhstan on accounting and financial reporting;

for other assets - as the service life of the asset, determined on the basis of technical documentation for the asset, and in the absence of such documentation - 120 months;

Tf – the actual number of months of transfer for use falling within the reporting tax period;

rate – the value added tax rate as a percentage, effective on the date of provision for use.

6. When assigning rights of claim for sold goods, works, services, except for advances and penalties, the amount of sales turnover is determined as the positive difference between the value of the right of claim for which the assignment was made and the value of the claim to be received from the debtor on the date of assignment of the right of claim, according to the primary documents of the taxpayer.

When assigning the right of claim for credits (loans, microcredits), the amount of sales turnover is determined as the positive difference between the amount of remuneration included in the value of the right of claim for which the assignment was made and the amount of remuneration to be received from the debtor on the date of assignment of the right of claim, according to the primary documents of the taxpayer.

7. The amount of sales turnover is determined in the amount of remuneration without including value added tax, provided for:

1. an agreement on restriction or termination of business activity - upon agreement to limit or terminate business activity;

2. an agreement on the provision of a loan (loan, microcredit), - when providing a loan (loan, microcredit);

3. contract of agency - when selling goods, performing work, providing services by an attorney on behalf and at the expense of the principal, transferring goods purchased for the principal by the attorney to the principal, as well as performing work, providing services by a third party for the principal under a transaction concluded by the attorney with such a third party on behalf and at the expense of the principal.

8. The amount of sales turnover when financed by an Islamic bank in accordance with the banking legislation of the Republic of Kazakhstan of individuals and legal entities as a reseller by providing a commercial loan in accordance with subparagraphs 7) and 8) paragraph 2 of Article 452 of this Code is determined in the amount of income to be received by an Islamic bank.

For the purposes of this paragraph, the income to be received by an Islamic bank includes the amount of markup on goods sold to the buyer, which is determined by the terms of the Islamic bank’s commercial loan agreement, concluded in accordance with the banking legislation of the Republic of Kazakhstan.

The provisions of this paragraph do not apply to cases where an Islamic bank sells goods to a third party if the buyer refuses to fulfill a commercial loan agreement.

9. When selling goods, performing work, providing services on the terms corresponding to the terms of the commission agreement, transferring by the commission agent to the principal of goods acquired for the principal on the terms corresponding to the terms of the commission agreement, as well as when performing work, providing services by a third party for the principal under a transaction concluded by such a third party with the commission agent, the amount of turnover for the sale of the commission agent is determined in the amount of one of the following amounts:

his commission without including value added tax;

the cost of work, services, which is the turnover of the commission agent for the acquisition of work, services from a non-resident.

10. When performing work, providing services specified in the transport expedition agreement, the carrier and (or) other suppliers for the party that is the client under the transport expedition agreement, the amount of turnover for the forwarder’s sales is determined in the amount of the following amounts:

his remuneration without including the value added tax provided for in the transport expedition agreement;

the cost of work, services, which is the turnover of the forwarder for the acquisition of work, services from a non-resident.

11. The amount of turnover for the sale of periodicals and other media products, including those posted on an Internet resource in public telecommunications networks, is determined as the cost of sales based on the prices and tariffs applied by the parties to the transaction without including value added tax, transferred (shipped, placed) periodicals and other media products in the reporting tax period.

12. The amount of sales turnover during the transfer of goods, performance of work, provision of services by the employer to the employee to repay the debt to the employee is determined by the following formula:

Or = Zr x 100/(100+bet), where:

Or – sales turnover when transferring goods, performing work, providing services by the employer to the employee to repay the debt to the employee;

rate – the value added tax rate in force on the date of transfer of goods, as a percentage;

Zr – the amount to be paid to the employee, in repayment of which goods are transferred, work is performed, services are provided.

Advertisement accounting of the taxpayer, as of the date of their loss without taking into account revaluation and depreciation.

Advertisement revaluation and impairment.

15. Despite the provisions of paragraphs 1 – 14 of this article, the amount of sales turnover is determined:

1. when selling to an individual cars purchased by a legal entity from individuals - as a positive difference between the cost of sales and the cost of purchasing the cars;

2. when providing tour operator services for outbound tourism - as a positive difference between the cost of selling a tourist product and the cost of services for insurance, transportation of passengers and accommodation, including food, if the cost of such food is included in the cost of accommodation, the travel agent's remuneration;

3. when carrying out transactions with securities, participation interests - as an increase in value upon the sale of securities, participation interests, determined in accordance with Article 250 of this Code;

4. when selling goods for which the value added tax indicated in the invoices issued upon the acquisition of these goods in accordance with the tax legislation of the Republic of Kazakhstan in force on the date of their acquisition is not recognized as a value added tax taken into account - as a positive difference between the cost of sales and the book value of the goods reflected in the accounting records on the date of its transfer without taking into account revaluation and depreciation;

5. upon transfer of goods:

to a shareholder, participant, founder upon liquidation of a legal entity or distribution of property when reducing the authorized capital - as a positive difference between the book value of the transferred goods, subject to reflection (reflected) in the accounting records of the legal entity transferring such goods, on the date of its transfer without taking into account revaluation and depreciation, and the amount of paid-in authorized capital attributable to the participation share, the number of shares in proportion to which the property is distributed;

to a participant, founder when a legal entity redeems from such a founder, participant a share of participation or part thereof in this legal entity - as a positive difference between the book value of the transferred goods, subject to reflection (reflected) in the accounting records of the legal entity transferring such goods, on the date of its transfer without taking into account revaluation and depreciation, and the amount of paid-up authorized capital attributable to the redeemed share of participation;

to a shareholder upon the repurchase by a legal entity - the issuer from the shareholder of shares issued by this issuer - as a positive difference between the book value of the transferred goods, subject to reflection (reflected) in the accounting records of the legal entity transferring such goods, on the date of its transfer without taking into account revaluation and depreciation, and the amount of paid-up authorized capital per share of shares being repurchased;

6. when selling a residential building (part of a residential building) acquired without value added tax - as a positive difference between the cost of sales and the book value of the residential building (part of a residential building) reflected in the accounting records as of the date of sale without taking into account revaluation and impairment.

Article 463. Amount of turnover for the acquisition of works and services from a non-resident

1. The amount of turnover for the acquisition of works, services from a non-resident is determined based on the cost of acquisition of works, services specified in clause 1 of Article 454 of this Code, including corporate or individual income tax subject to withholding at the source of payment. In this case, the acquisition cost is determined based on:

certificate of work performed, services rendered;

in the absence of a certificate of work performed, services rendered - another document confirming the fact of completion of work or provision of services.

2. In the event that payment for work or services received is made in foreign currency, the taxable turnover is recalculated into the national currency of the Republic of Kazakhstan using the official exchange rate established on the date of the turnover.

Article 464. Adjustment of the amount of turnover

1. If the size of turnover for the sale of goods, works and services changes in one direction or another in the cases provided for in clause 2 of this article, after the date of its commission the size of turnover is adjusted accordingly.

2. Adjustment is made in the following cases:

1. full or partial return of goods, with the exception of the import of goods with placement under the customs procedure of re-import, previously exported with placement under the customs procedure of export;

2. changes in the terms of the transaction;

3. changes in price, compensation for goods, works, services sold. The provision of this subclause also applies when changing the payable cost of goods, works, services sold based on the terms of the contract, including in connection with the use of a coefficient (index);

4. price discounts, sales discounts;

5. return of containers included in sales turnover in accordance with subparagraph 5) of Article 453 of this Code;

6. the occurrence of other cases resulting in a change in the amount of turnover.

3. The provisions of this article do not apply in the event of a change in the amount of taxable (non-taxable) turnover as a result of correction of errors.

4. An adjustment to the amount of a taxpayer’s turnover is made if there are documents on the basis of which the amount of taxable (non-taxable) turnover is changed.

5. The amount of adjustment of the size of taxable (non-taxable) turnover is included in the taxable (non-taxable) turnover of the tax period in which the date of occurrence of the cases provided for in clause 2 of this article occurs. This date is the date of turnover for the amount of the adjustment.

6. Downward adjustment of the amount of taxable (non-taxable) turnover should not exceed the amount of previously reflected taxable (non-taxable) turnover for the sale of goods, works, services.

7. When adjusting the amount of taxable turnover upward, the amount of value added tax on such turnover is determined at the rate in force on the date of occurrence of the cases provided for in clause 2 of this article.

Article 465. Adjustment of the amount of taxable turnover based on dubious claims

1. If part or the entire amount of the claim for sold goods, works, services is a dubious claim, the payer of the value added tax has the right to reduce the amount of taxable turnover for such a claim:

1. after three years from the beginning of the tax period in which:

the deadline for fulfilling the requirement for sold goods, works, services, if such a period is determined;

the day of transfer of goods, performance of work, provision of services, the deadline for fulfilling the requirement for which is not determined;

2. in the tax period in which the registration authority made a decision to exclude a debtor declared bankrupt from the National Register of Business Identification Numbers;

3. in the tax period in which the extrajudicial bankruptcy procedure was completed or a court decision was made to apply the judicial bankruptcy procedure in accordance with the Law of the Republic of Kazakhstan “On the restoration of solvency and bankruptcy of citizens of the Republic of Kazakhstan”.

Adjustment of the amount of taxable turnover in accordance with this paragraph is carried out subject to compliance with the conditions specified in Article 267 of this Code.

2. A reduction in the amount of taxable turnover on a dubious claim is made within the amount of previously reflected taxable turnover for the sale of goods, performance of work, provision of services using the value added tax rate in force on the date of the sale turnover.

3. In the case of receiving payment for sold goods, works, services after the value added tax payer has used the right granted to him in accordance with clause 1 of this article, the amount of taxable turnover is subject to increase by the cost of the specified payment in the tax period in which the payment was received, using the value added tax rate, valid on the date of the sales turnover.

Article 466. Amount of taxable imports

1. Unless otherwise established by this article, the amount of taxable imports includes the customs value of imported goods, determined in accordance with the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan, taking into account the legislation of the Republic of Kazakhstan on transfer pricing, as well as the amount of taxes and customs duties, special, anti-dumping and countervailing duties payable to the budget when importing goods into the Republic of Kazakhstan, with the exception of value added tax on import.

2. The amount of taxable imports when importing processed products with placement under the customs procedure of release for domestic consumption is determined as the cost of operations for processing goods outside the customs territory of the EAEU in accordance with the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan.

Chapter 47. TURNOVERS TAXED AT ZERO RATE

Article 467. Turnover from sales of goods for export

1. Turnover from the sale of goods for export, with the exception of turnover from the sale of goods provided for in Article 474 of this Code, is taxed at a zero rate.

Export of goods is the export of goods from the customs territory of the EAEU, carried out in accordance with the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan.

2. Documents confirming the export of goods are:

1. agreement (contract) for the supply of exported goods;

2. a copy of the declaration for goods with marks of the customs authority releasing goods with placement under the customs procedure of export, as well as with a mark of the customs authority of the Republic of Kazakhstan or the customs authority of another EAEU member state located at the checkpoint on the customs border of the EAEU, except for the cases specified in subparagraphs 3) and 6) of this paragraph;

3. a copy of the full declaration for goods with marks of the customs authority that carried out the customs declaration, when exporting goods with placement under the customs export procedure:

through a system of trunk pipelines or power lines;

using temporary customs declaration;

4. copies of shipping documents.

In the case of export of goods with placement under the customs export procedure through a system of main pipelines or power lines, instead of copies of shipping documents, a certificate of acceptance and delivery of goods is presented;

5. confirmation from the authorized state body in the field of copyright and related rights about the right to an object of intellectual property, as well as its value - in case of export of an object of intellectual property;

6. copies of the declaration for goods with marks of the customs authority releasing goods in the customs export procedure, as well as with the mark of the customs authority located at the checkpoint of the special economic zone, the limits of which fully or partially coincide with sections of the customs border of the EAEU;

7. a copy of the declaration for goods with changes (additions) made after the end of the declared period for delivery of goods, containing information about the actual quantity of goods exported, in the case of export of goods placed under the customs export procedure using periodic customs declaration.

3. In case of further export of goods previously exported outside the customs territory of the EAEU with placement under the customs procedure of processing outside the customs territory, or products of their processing, confirmation of export is carried out in accordance with clause 2 of this article, as well as on the basis of the following documents:

1. copies of the declaration for goods, in accordance with which the customs procedure for processing outside the customs territory is changed to the customs procedure for export;

2. copies of the declaration for goods, issued with placement under the customs procedure of processing outside the customs territory;

3. a copy of the declaration for goods drawn up when importing goods into the territory of a foreign state with placement under the customs procedure of processing in the customs territory (processing of goods for domestic consumption), certified by the customs authority of the foreign state that carried out such registration;

4. copies of the declaration for goods, in accordance with which the customs procedure of processing for internal consumption in the territory of a foreign state is changed to the customs procedure of release for internal consumption in the territory of a foreign state or the customs procedure for export.

4. A declaration for goods in the form of an electronic document, according to which the information system of the tax authorities contains a notification to the customs authorities about the actual export of goods, is also a document confirming the export of goods. If there is a declaration for goods in the form of an electronic document provided for by this paragraph, submission of documents established by subparagraphs 2), 3) and 6) paragraph 2 and subparagraphs 1) and 2) paragraph 3 of this article is not required.

Article 468. Taxation of international transport

1. Turnover from the sale of international transportation services is taxed at a zero rate.

The following are considered international transportation:

1. transportation of goods, including postal items, exported from the territory of the Republic of Kazakhstan and imported into the territory of the Republic of Kazakhstan;

2. transportation of transit cargo across the territory of the Republic of Kazakhstan;

3. transportation of passengers, luggage and cargo luggage in international traffic;

4. service for the passage of passenger trains (cars) in international traffic.

For the purposes of this chapter, transportation is considered international if the transportation is issued using uniform international transportation documents established by clause 4 of this article.

2. In the case of international transportation by several carriers, except for the cases established by clause 3 of this article, international transportation includes transportation carried out by the carrier to the border of the Republic of Kazakhstan or by the carrier through whose transport passengers, goods (postal items, luggage, cargo luggage) were imported into the territory of the Republic of Kazakhstan.

3. In cases of international transportation by several carriers in direct international rail-ferry traffic and international rail-water traffic with transshipment of cargo from rail to water transport, transportation carried out by carriers on rail and water transport is recognized as international.

4. For the purposes of this article, documents confirming international transportation are:

1. when transporting goods:

in international road traffic – a consignment note;

in international railway traffic, including direct international rail-ferry traffic and international rail-water traffic with transshipment of cargo from rail to water transport, a single sample consignment note;

by air – cargo waybill (air waybill);

by sea – bill of lading or sea waybill;

transit by two or more modes of transport (mixed transport) - a single consignment note (single bill of lading);

via the main pipeline system:

a copy of the declaration for goods placed under the customs procedures of export and release for domestic consumption for the billing period or the declaration for goods placed under the customs procedure of customs transit for the billing period;

acts of work performed (services rendered), acts of acceptance and delivery of goods from the seller or from other persons who previously delivered the said goods to the buyer or other persons carrying out further delivery of the said goods;

2. when transporting passengers, luggage and cargo luggage:

by road:

for regular transportation - a report on the sale of travel tickets sold in the Republic of Kazakhstan, as well as payment statements on passenger tickets compiled by bus terminals (bus stations) along the route;

for irregular transportation - an agreement on the provision of transport services in international traffic;

by rail:

report on the sale of travel, transportation and postal documents sold in the Republic of Kazakhstan;

pay slip on passenger tickets sold in the Republic of Kazakhstan in international traffic;

balance sheet on mutual settlements for passenger transportation between railway administrations and a report on the execution of travel and transportation documents;

by air:

general declaration;

passenger manifest;

cargo manifesto;

logit (central loading plot);

summary loading sheet (travel ticket and baggage receipt);

for the service of passenger trains (cars) in international traffic:

full-scale sheet of a passenger train.

The documents specified in this paragraph may be drawn up on paper and (or) in electronic form.

5. A declaration for goods in the form of an electronic document, according to which the information systems of the tax authorities contain a notification to the customs authorities about the actual export of goods, is also a document confirming the export of goods. If there is a declaration for goods in the form of an electronic document provided for by this paragraph, the submission of documents established by paragraph eight subparagraph 1) of part one of paragraph 4 of this article is not required.

Article 469. Taxation of sales of fuels and lubricants carried out by airports, ground service providers, and retail distributors of petroleum products when refueling aircraft of foreign airlines operating international flights, international air transportation

1. Turnover from the sale of fuels and lubricants carried out by airports, ground service providers, and retail distributors of petroleum products when refueling aircraft of foreign airlines operating international flights and international air transportation is taxed at a zero rate.

The provisions of this article apply to airports, ground service providers, retail distributors of petroleum products that sell fuels and lubricants when refueling aircraft of foreign airlines operating international flights and international air transportation.

2. For the purposes of this article:

1. foreign airlines are airlines of foreign states, including member states of the EAEU;

2. an international flight is a flight of an aircraft in which the aircraft crosses the border of a foreign state;

3. international air transportation is considered to be air transportation in which the points of departure and destination, regardless of whether or not there is a break in transportation or transhipment, are located at:

territories of two or more states;

territory of one state, if a stopover is planned on the territory of another state.

The provisions of paragraph three of this subclause do not apply if the points of departure and destination are the territory of the Republic of Kazakhstan.

3. Documents confirming turnover taxed at a zero rate for the sale of fuels and lubricants carried out by airports, ground service providers, and retail distributors of petroleum products when refueling aircraft of foreign airlines operating international flights and international air transportation are:

1. an agreement between an airport, ground handling service provider, and retailer of petroleum products with a foreign airline, providing for and (or) including the sale of fuels and lubricants - when carrying out regular flights;

application of a foreign airline and (or) contract (agreement) of an airport, ground handling service provider, retailer of petroleum products with a foreign airline - when carrying out non-scheduled flights.

In this case, the application must indicate the following information:

the name of the airline indicating the state in which it is registered;

date of expected landing of the aircraft.

When a foreign aircraft lands due to force majeure, the application provided for in this subparagraph is not filled out.

For the purposes of this subclause:

a regular flight is a flight operated in accordance with the schedule established and published by the airline in the manner determined by the legislation of the Republic of Kazakhstan on the use of the airspace of the Republic of Kazakhstan and aviation activities;

a non-scheduled flight (flight) is a flight (flight) that is not regular and is carried out for a specific customer for the purpose of air transportation or without it;

2. a supply order or request for refueling a foreign aircraft with a mark from the customs authority confirming the refueling of the aircraft with fuels and lubricants, which must contain the following information:

airline name;

quantity of fuels and lubricants filled;

aircraft refueling date;

signatures of the pilot-in-command or representative of a foreign airline and an employee of the relevant airport service, ground handling service provider, retailer of petroleum products who carried out the refueling.

The provisions of this subparagraph do not apply when refueling aircraft of airlines performing international flights, international air transportation, for which customs clearance and customs control are not provided for in accordance with the customs legislation of the EAEU and (or) the Republic of Kazakhstan;

3. a document confirming the fact of payment for fuels and lubricants sold by the airport, ground handling service provider, or retail seller of petroleum products;

4. the conclusion of an employee of an authorized organization in the field of civil aviation, participating in a thematic audit to confirm the accuracy of the amounts of value added tax presented for refund, confirming the fact of the flight being carried out by an aircraft of a foreign airline and the quantity of fuel and lubricants sold (by airline).

In this case, the conclusion provided for by this subparagraph is presented to employees of the authorized organization in the field of civil aviation in cases of flights for which, in accordance with the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan, customs clearance and customs control are not provided.

Article 470. Taxation of goods sold in the territory of the special economic zone

1. Sales to the territory of a special economic zone of goods that are fully consumed in carrying out activities that meet the goals of creating special economic zones, according to the list of goods determined by the central executive body that carries out state regulation in the field of creation, operation and abolition of special economic and industrial zones in agreement with the authorized body and the authorized body in the field of tax policy, are subject to value added tax at a zero rate.

In this case, the taxpayer has the right to apply the value added tax rate in accordance with Article 503 of this Code for the goods specified in part one of this paragraph.

For the purposes of this article, the goods specified in part one of this paragraph are understood as goods placed (placed) under the customs procedure of a free customs zone and under customs control.

2. Documents confirming turnover taxed at a zero rate when selling goods that are fully consumed in the implementation of activities that meet the goals of creating special economic zones are:

1. an agreement (contract) for the supply of goods with organizations operating in the territories of special economic zones, or a person who has entered into an investment agreement;

2. copies of the declaration for goods and (or) transport (carriage), commercial and (or) other documents with the attachment of a list of goods with marks of the customs authority releasing goods under the customs procedure of the free customs zone;

3. copies of shipping documents confirming the shipment of goods to the organizations specified in subparagraph 1) of this paragraph;

4. copies of documents confirming receipt of goods by the organizations specified in subparagraph 1) of this paragraph.

3. A declaration for goods in the form of an electronic document, received by tax authorities through information communication channels from customs authorities, is also a document confirming turnovers taxed at a zero rate. If there is a declaration for goods in the form of an electronic document provided for by this paragraph, submitting a copy of the declaration for goods provided for in subparagraph 2) of paragraph 2 of this article is not required.

4. Refund of excess value added tax to suppliers of goods sold into the territory of a special economic zone is made in the part of imported goods actually consumed in the implementation of activities that meet the goals of creating special economic zones.

5. When determining the amount of value added tax to be refunded in accordance with this article, information from the customs authority is taken into account, confirming the actual consumption of imported goods when carrying out activities that meet the goals of creating special economic zones, which are formed on the basis of data provided by a participant in a special economic zone or a person who has entered into an investment agreement.

If a participant in a special economic zone or a person who has entered into an investment agreement fails to comply with the conditions provided for in part one clause 1 of this article, goods placed under the customs procedure of a free customs zone are recognized as taxable imports and are subject to value added tax from the date of import of goods into the territory of the special economic zone with the accrual of penalties from the period established for payment of value added tax on imported goods, in the manner and amount determined by the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan.

Article 471. Peculiarities of taxation of goods sold into the territory of a special economic zone, the limits of which completely or partially coincide with sections of the customs border of the EAEU

1. Sales to the territory of a special economic zone, the limits of which completely or partially coincide with sections of the customs border of the EAEU, of goods consumed or sold in the implementation of activities that meet the goals of creating such a special economic zone, are subject to value added tax at a zero rate.

For the purposes of this article, the goods specified in part one of this paragraph are understood as goods placed (placed) under the customs procedure of a free customs zone and under customs control.

2. Documents confirming turnover taxed at a zero rate when selling goods consumed or sold in the implementation of activities that meet the goals of creating a special economic zone, the limits of which fully or partially coincide with sections of the customs border of the EAEU, are:

1. an agreement (contract) for the supply of goods with organizations and (or) persons operating in the territory of a special economic zone, the limits of which fully or partially coincide with sections of the customs border of the EAEU;

2. copies of the declaration for goods and (or) transport (carriage), commercial and (or) other documents with the attachment of a list of goods with marks of the customs authority releasing goods under the customs procedure of the free customs zone;

3. copies of shipping documents confirming the shipment of goods to organizations and (or) persons specified in subparagraph 1) of this paragraph;

4. copies of documents confirming receipt of goods by organizations and (or) persons specified in subparagraph 1) of this paragraph.

3. Refund of excess value added tax to suppliers of goods sold into the territory of a special economic zone, the limits of which fully or partially coincide with sections of the customs border of the EAEU, is made in the part of imported goods actually consumed in the implementation of activities that meet the goals of creating special economic zones.

4. When determining the amount of value added tax to be refunded in accordance with this article, information from the customs authority is taken into account confirming the sale or actual consumption of imported goods when carrying out activities that meet the goals of creating a special economic zone, which are formed on the basis of data provided by a participant in the special economic zone.

If a participant in a special economic zone fails to comply with the conditions provided for in part one clause 1 of this article, goods placed under the customs procedure of a free customs zone are recognized as taxable imports and are subject to value added tax from the date of import of goods into the territory of the special economic zone, the limits of which fully or partially coincide with the areas customs border of the EAEU, with the accrual of penalties from the deadline established for payment of value added tax on imported goods, in the manner and amount determined by the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan.

Article 472. Turnover of sales of refined gold

1. Turnover from the sale by taxpayers who are subjects of the production of precious metals and persons who have become owners of refined gold as a result of its processing to the National Bank of refined gold from raw materials of their own production to replenish assets in precious metals is subject to value added tax at a zero rate.

2. Documents confirming turnover taxed at a zero rate specified in clause 1 of this article are:

1. an agreement on the general conditions for the purchase and sale of refined gold to replenish assets in precious metals, concluded between the taxpayer and the National Bank;

2. copies of documents confirming the value of refined gold sold to the National Bank;

3. copies of documents confirming receipt of refined gold by the National Bank indicating the amount of refined gold.

For the purposes of this article, raw materials of own production mean raw materials extracted by the taxpayer independently or acquired by him into ownership for the purpose of processing.

Article 473. Taxation in certain cases

1. The turnover on the sale of goods of own production to taxpayers carrying out activities in the territory of the Republic of Kazakhstan within the framework of a subsoil use contract, production sharing agreement (contract), in accordance with the terms of which imported goods are exempt from value added tax, is subject to value added tax at a zero rate.

If a subsoil use contract or a production sharing agreement (contract) defines a list of imported goods exempt from value added tax, turnover on the sale of goods specified in this list is taxed at a zero rate.

For the purposes of this article, a product (goods) produced by a taxpayer for which there is a certificate of origin is recognized as a product of own production.

The list of taxpayers specified in part one of this paragraph is approved by the authorized body in the field of hydrocarbons in agreement with the authorized body and the authorized body in the field of tax policy.

2. The turnover on the sale of unstable condensate, extracted and sold by a subsoil user operating under a subsoil use contract specified in clause 1 of Article 755 of this Code, from the territory of the Republic of Kazakhstan to the territory of other member states is subject to value added tax at a zero rate. EAEU.

The list of taxpayers specified in this paragraph is approved by the authorized body in the field of hydrocarbons in agreement with the authorized body and the authorized body in the field of tax policy.

3. The turnover on sales by a taxpayer operating within the framework of an intergovernmental agreement on cooperation in the gas industry, on the territory of another EAEU member state, of processed products from customer-supplied raw materials, previously exported by this taxpayer from the territory of the Republic of Kazakhstan and processed on the territory of such another EAEU member state, is subject to value added tax at a zero rate.

The list of taxpayers specified in this paragraph is approved by the authorized body in the field of hydrocarbons in agreement with the authorized body and the authorized body in the field of tax policy.

4. Documents confirming the sale of goods to taxpayers specified in clause 1 of this article are:

1. an agreement for the supply of goods to taxpayers carrying out activities in the territory of the Republic of Kazakhstan under a subsoil use contract, production sharing agreement (contract), in accordance with the terms of which imported goods are exempt from value added tax, indicating in it that the goods supplied are intended to fulfill the work program of the subsoil use contract, production sharing agreement (contract);

2. copies of shipping documents confirming the shipment of goods to taxpayers;

3. copies of documents confirming receipt of goods by taxpayers.

5. Documents confirming the sale of unstable condensate specified in clause 2 of this article are:

1. agreement (contract) for the supply of unstable condensate exported (exported) from the territory of the Republic of Kazakhstan to the territory of other member states of the EAEU;

2. an act of taking readings from meters measuring the amount of unstable condensate sold through the pipeline system;

3. act of acceptance and delivery of unstable condensate exported from the territory of the Republic of Kazakhstan to the territory of other member states of the EAEU through the pipeline system.

The procedure for taking readings from metering devices for the amount of unstable condensate sold through the pipeline system is determined by the authorized body in the field of hydrocarbons.

6. Documents confirming the sale of goods specified in clause 3 of this article are:

1. agreements (contracts) for the processing of customer-supplied raw materials;

2. agreements (contracts) on the basis of which the sale of processed products is carried out;

3. documents confirming the fact that work on processing customer-supplied raw materials was performed;

4. copies of shipping documents confirming the export of customer-supplied raw materials from the territory of the Republic of Kazakhstan to the territory of another state - a member of the EAEU.

In the case of export of customer-supplied raw materials through the main pipeline system, instead of copies of shipping documents, an acceptance certificate for such customer-supplied raw materials is presented;

5. documents confirming the shipment of processed products to their buyer - the taxpayer of the EAEU member state, on whose territory the processing of customer-supplied raw materials was carried out;

6. documents confirming the receipt of foreign currency earnings from sold processed products to the taxpayer’s bank accounts in second-tier banks in the territory of the Republic of Kazakhstan, opened in the manner determined by the legislation of the Republic of Kazakhstan;

7. the conclusion of the relevant authorized government body on the conditions for processing goods on the territory of a member state of the EAEU, provided for in clause 8 of Article 523 of this Code.

When determining the amount of excess value added tax to be refunded, the results of the audit carried out in relation to the buyer of processed products by the tax service of a member state of the EAEU at the request of the tax authority of the Republic of Kazakhstan are taken into account.

Chapter 48. NON-TAXED TURNOVER AND NON-TAXED IMPORT

Article 474. Turnovers from the sale of goods, works, services, exempt from value added tax

Turnovers on the sale of the following goods, works, services, the place of sale of which is the Republic of Kazakhstan, are exempt from value added tax:

1. specified in Articles 475 – 478 of this Code;

2. services for the provision by a state Islamic special financial company for temporary possession and use under property lease agreements (lease) of buildings, structures acquired under agreements concluded in accordance with the terms of issue of state Islamic securities, and land plots occupied by such property;

3. property in the form of winnings issued by the lottery operator to the lottery participant;

4. services for processing and (or) repair of goods imported into the customs territory of the EAEU with placement under the customs procedure of processing in the customs territory;

5. services within the framework of the activities of an association of property owners of an apartment building, a cooperative of owners of apartments (non-residential premises) for the management of a condominium facility, carried out in accordance with the housing legislation of the Republic of Kazakhstan;

6. banknotes and coins of national currency;

7. goods, works, services, if in the tax period in which the sale was made, as well as for the four previous tax periods, the following conditions are simultaneously met:

the average number of persons with disabilities is at least 51 percent of the total number of employees;

labor costs for persons with disabilities account for at least 51 percent of total labor costs.

In this case, the provisions of this subparagraph apply if the number of employees who are persons with disabilities is at least 10 people and the production of goods, provision of services, and performance of work are carried out with the participation of such employees.

The provisions of this subparagraph do not apply to turnover in the sale of excisable goods.

In relation to sales turnover under long-term contracts, the provisions of this subparagraph are applied subject to compliance with the conditions established by this paragraph during the entire period of validity of such a contract;

8. works, services for free repair and (or) technical maintenance of goods during the warranty period of their operation established by the transaction, including the cost of spare parts and parts for them, if the terms of the transaction provide for the taxpayer to provide a guarantee of the quality of goods sold, work performed, services rendered;

9. unless otherwise established Article 472 of this Code, investment gold in the form of bars and plates on the basis of a transaction concluded on the stock exchange, or if one of the parties to such a transaction is a second-tier bank, an authorized organization that, in accordance with Law of the Republic of Kazakhstan "On Currency Regulation and Currency Control" a legal entity - a professional participant in the securities market or the National Bank - has the right to purchase and (or) sell refined gold bullion issued by the National Bank through its exchange offices;

10. tour operator services for inbound and domestic tourism;

11. remuneration on a loan (loan, microcredit) in cash on the terms of payment, urgency and repayment;

12. goods placed under the customs procedure of duty-free trade;

13. scrap and waste of non-ferrous and ferrous metals;

14. services for religious associations to conduct religious rites and ceremonies in accordance with the legislation of the Republic of Kazakhstan;

15. items for religious purposes by religious associations registered in the Republic of Kazakhstan.

The list of goods specified in part one of this subparagraph and the criteria for its formation are approved by the Government of the Republic of Kazakhstan;

16. funeral services of funeral homes, services of cemeteries and crematoriums;

17. special social services provided by non-profit organizations in accordance with the legislation of the Republic of Kazakhstan on social protection;

18. services for holding socially significant events in the field of culture, spectacular cultural events carried out within the framework of a state assignment in accordance with the legislation of the Republic of Kazakhstan on culture;

19. services for the implementation by museums of cultural, educational, scientific and research functions and ensuring the popularization of the historical and cultural heritage of the Republic of Kazakhstan;

20. services for the implementation by libraries of informational, cultural, educational functions;

21. services and work in the field of culture and education provided by theaters, philharmonic societies, cultural and leisure organizations;

22. scientific and restoration work on historical and cultural monuments, carried out on the basis of a license for the right to carry out this subtype of activity;

23. educational services in the field of preschool education and training;

24. services for additional education provided by an educational organization that has a license to engage in educational activities;

25. educational services provided under licenses to engage in educational activities;

26. services of autonomous educational organizations for the implementation of educational activities at the following levels of education established by the laws of the Republic of Kazakhstan:

primary school, including pre-school education and training;

basic school;

high school;

post-secondary education;

higher education;

postgraduate education;

27. additional education services provided by autonomous educational organizations carrying out educational activities in accordance with subparagraph 26) of this paragraph;

28. medicines and medical services, including those provided in combination, in accordance with the legislation of the Republic of Kazakhstan by a healthcare entity that has a license for medical activities:

within the framework of the guaranteed volume of free medical care and compulsory medical insurance;

for the treatment of orphan and socially significant diseases.

The list of medicines and medical services specified in this subparagraph is established by the Government of the Republic of Kazakhstan;

29. vehicles and (or) agricultural machinery, as well as their components, while simultaneously meeting the following conditions:

the composition of the sold vehicle and (or) agricultural machinery, as well as their components, includes previously imported raw materials and (or) materials, as well as their components, which are exempt from value added tax in accordance with subparagraph 9) paragraph 1 of Article 479 or subparagraph 3) paragraph 2 of Article 525 of this Code;

the import of raw materials and (or) materials, as well as components of the vehicle and (or) agricultural machinery being sold, as well as their components, was carried out by a legal entity selling the specified vehicles and (or) agricultural machinery, as well as their components;

vehicles and (or) agricultural machinery, as well as their components, are included in the list of vehicles and (or) agricultural machinery, as well as their components, the sale of which is exempt from value added tax, approved by the authorized body in the field of state support of innovation activities in agreement with the central authorized body for state planning and the authorized body;

30. goods, works and services sold in the territory of a special economic zone, the limits of which fully or partially coincide with sections of the customs border of the EAEU;

31. research work carried out on the basis of contracts for the implementation of state assignments, as well as government contracts in priority areas in accordance with the legislation of the Republic of Kazakhstan on science and technology policy;

32. services provided by physical culture and sports organizations on the basis of contracts for the implementation of state assignments;

Note FROM! Subclause 33) is valid until 01/01/2029 in accordance with clause 3) clause 2 of Article 848 of this Code.

33. goods produced and sold by Astana-Hub participants that meet the conditions of Article 17 of this Code;

Note FROM! Subclause 34) is valid until 01/01/2029 in accordance with clause 3) clause 2 of Article 848 of this Code.

34. works, services sold by Astana-Hub participants that comply with the conditions of Article 17 of this Code;

35. goods produced and sold in the implementation of priority activities in the territory of special economic zones while simultaneously meeting the following conditions:

existence of an agreement (contract) for the supply of goods with organizations operating in the territory of special economic zones of the Republic of Kazakhstan;

availability of documents confirming the shipment of goods to a participant in the special economic zone;

availability of documents confirming receipt of goods by the buyer - a participant in the special economic zone;

36. vehicles and (or) agricultural machinery by a legal entity that is an authorized representative of the manufacturer of vehicles and (or) agricultural machinery, provided that the vehicles and (or) agricultural machinery sold were purchased from the manufacturer without value added tax in accordance with subparagraph 29) of part one of this article.

For the purposes of applying this subclause, an authorized representative of a manufacturer of vehicles and (or) agricultural machinery is recognized as a legal entity appointed as an authorized representative within the framework of a transaction concluded with a manufacturer of vehicles and (or) agricultural machinery, and included in the list of authorized representatives applying exemption from value added tax when selling vehicles and (or) agricultural machinery purchased from their manufacturer.

The list of authorized representatives applying exemption from value added tax when selling vehicles and (or) agricultural machinery purchased from their manufacturer is approved by the authorized body in the field of state stimulation of industry;

37. services of the designated operator, executed by uniform documents in accordance with the acts of the Universal Postal Union, for the transit of international postal items of designated operators of other countries - members of the Universal Postal Union through the territory of the Republic of Kazakhstan;

38. goods, works, services free of charge as part of charitable assistance by a non-profit organization created in the form of a foundation, in accordance with the civil legislation of the Republic of Kazakhstan;

39. refined gold and (or) silver by entities producing precious metals to entities producing jewelry and other products operating in the territory of the Republic of Kazakhstan;

Note FROM! Subclause 40) is valid until 01/01/2028 in accordance with clause 2) clause 2 of Article 848 of this Code.

40. household appliances and (or) consumer electronics devices, as well as their components included in the list approved by the authorized body in the field of state stimulation of industry in agreement with the central authorized body for state planning and the authorized body, subject to the following conditions:

for a manufacturer of household appliances and (or) consumer electronics devices, as well as their components - the composition of the sold household appliance and (or) consumer electronics device, as well as their components includes previously imported raw materials and (or) materials that are exempt from value added tax in accordance with clause 2 Article 479 or clause 5 Article 525 of this Code;

for an authorized representative of the manufacturer of household appliances and (or) consumer electronics devices, as well as their components - household appliances and (or) consumer electronics devices, as well as their components, were purchased from the manufacturer without value added tax in accordance with this subparagraph;

for other persons selling household appliances and (or) consumer electronics devices, as well as their components - the specified household appliances and (or) consumer electronics devices, as well as their components, were purchased from the manufacturer or an authorized representative without value added tax in accordance with this subparagraph.

For the purposes of applying this subclause, an authorized representative of a manufacturer of household appliances and (or) consumer electronics devices, as well as their components, and another person selling household appliances and (or) consumer electronics devices, as well as their components, is recognized as a legal entity included in the list of authorized representatives and other persons selling household appliances and (or) consumer electronics devices.

The list of authorized representatives and other persons selling household appliances and (or) consumer electronics devices applying exemption from value added tax in accordance with this subparagraph is approved by the authorized body in the field of state stimulation of industry;

41. operation by the concessionaire of a state-owned concession facility, using an availability fee for concession projects of special significance, the list of which is determined by the Government of the Republic of Kazakhstan;

42. management by the concessionaire of the concession object using availability fees for concession projects of special significance, the list of which is determined by the Government of the Republic of Kazakhstan;

43. receipt by operators of extended obligations of manufacturers (importers) of payment for organizing the collection, transportation, preparation for reuse, processing, neutralization and (or) disposal of waste;

44. enterprises receive financing as part of stimulating the production in the Republic of Kazakhstan of environmentally friendly motor vehicles (corresponding to the environmental class established by the technical regulations of the EAEU; with electric motors) and their components;

45. accounting and control stamps intended for marking excisable goods in accordance with Article 175 of this Code;

46. books of domestic publication, services for publishing books in printed form;

47. archaeological work;

Note FROM! Subclause 48) is valid until 01/01/2029 in accordance with clause 3) clause 2 of Article 848 of this Code.

48. goods, works, services sold by an organization specializing in improving the quality of loan portfolios of second-tier banks, the sole shareholder of which is the Government of the Republic of Kazakhstan, for activities specified in Article 5-1 of the Law of the Republic of Kazakhstan “On Banks and Banking Activities in the Republic of Kazakhstan”.

Article 475. Turnovers related to international transportation

1. Turnovers on the implementation of the following works, services related to transportation that are international in accordance with Article 468 and 522 of this Code, the place of implementation of which is the Republic of Kazakhstan:

1. loading, unloading, transshipment (draining, filling, transfer of products to other main pipelines, transshipment to another type of transport);

2. rearrangement of wagons onto bogies or wheel pairs of a different gauge when crossing the customs border of the EAEU member states;

3. forwarding of goods, including mail, exported from the territory of the Republic of Kazakhstan, imported into the territory of the Republic of Kazakhstan, as well as transit cargo;

4. services of a wagon (container) operator;

5. airfield and ground services for the sale of goods, works, services included in airport activities in accordance with the legislation of the Republic of Kazakhstan on the use of the airspace of the Republic of Kazakhstan and aviation activities;

6. services of seaports for servicing international flights;

7. universal postal services;

8. services for forwarding registered mail.

2. For the purposes of this section, the services of the wagon (container) operator are the following services provided to him in a complex for the purpose of organizing the transportation of goods and provided by the wagon (container) operator indicated in the transportation document as a participant in the transportation process:

1. formation of a plan for the provision of wagons (containers) for use and its coordination between participants in the transportation process;

2. provision of wagons (containers) for use;

3. dispatching through centralized operational control and remote control of the actual movement of loaded and empty cars (containers).

Article 476. Sales turnover related to land and residential buildings

1. The following are exempt from value added tax:

1. sale of a residential building (part of a residential building), the construction of which began and (or) acceptance for operation was carried out before January 1, 2026, except for the part of the residential building consisting exclusively of non-residential premises. The provisions of this subclause are applied by the person carrying out (carrying out) the construction of such a residential building (part of a residential building);

2. lease of a residential building (part of a residential building) under a long-term residential lease agreement with the right to purchase, concluded before January 1, 2026;

3. sale of student and school dormitories, children's holiday homes;

4. services for organizing accommodation in student and school dormitories, workers’ camps, children’s holiday homes, and railway sleeping cars.

2. Transfer of the right of ownership and (or) use, and (or) disposal of a land plot, and (or) lease of a land plot (land share), including sublease, are exempt from value added tax, with the exception of:

1. transfer of the right of ownership and (or) use, and (or) disposal, and (or) lease of a land plot (land share) provided (provided) and (or) used (used) for the placement of paid parking lots (parking lots);

2. transfer of the right of ownership and (or) use, and (or) disposal of a land plot (land share) upon the sale of a part of a residential building consisting exclusively of non-residential premises;

3. transfer of the right of ownership and (or) use, and (or) disposal of a land plot (land share) during the sale of a residential building (part of a residential building), subject to value added tax taking into account the provisions of clause 1 of this article.

Article 477. Turnovers related to the implementation of financial transactions, exempt from value added tax

1. Financial transactions provided for in clause 2 of this article are exempt from value added tax.

2. Financial transactions exempt from value added tax include:

1. transactions with securities;

2. services of professional participants in the securities market, as well as persons carrying out professional activities in the securities market without a license in accordance with the legislation of the Republic of Kazakhstan on permits and notifications;

3. transactions with derivative financial instruments;

4. insurance (reinsurance) operations, as well as services of insurance brokers (insurance agents) for the conclusion and execution of insurance (reinsurance) contracts;

5. activities for managing SFSS assets;

6. services for managing claims on residential mortgage loans;

7. sale of participation interest;

8. issuance by the credit partnership to its participants of guarantees, sureties and other obligations providing for fulfillment in cash for the participants of the credit partnership;

9. sale of investment gold through metal accounts opened in second-tier banks, as well as in the National Bank for the category of legal entities serviced by the National Bank;

10. assignment of the right to claim on loans (loans, microcredits);

11. operations specified in clause 3 of this article;

12. services of the unified accumulative pension fund and voluntary accumulative pension funds for attracting pension contributions and voluntary pension contributions, distributing and crediting the received investment income from pension assets;

13. guaranteeing the obligations of private business entities, carried out by a special fund for the development of private entrepreneurship within the framework of the system of guaranteeing the obligations of private business entities;

14. services of the social health insurance fund for the accumulation of deductions and contributions for compulsory social health insurance, procurement of services from healthcare entities for the provision of medical care, implementation of other functions determined by the laws of the Republic of Kazakhstan;

15. exchange transactions with foreign currency, including exchange transactions with cash foreign currency;

16. transactions with payment cards.

3. The amount of markup on goods sold by an Islamic bank to a buyer, which is determined by the terms of a commercial loan agreement concluded in accordance with the banking legislation of the Republic of Kazakhstan, is exempt from value added tax.

The provisions of this paragraph apply in the case of the transfer of property by an Islamic bank in accordance with the banking legislation of the Republic of Kazakhstan as part of financing individuals and legal entities as a reseller by providing a commercial loan:

1. without a condition on the subsequent sale of the goods to a third party;

2. on the terms of subsequent sale of goods to a third party.

The provisions of this paragraph do not apply to cases where an Islamic bank sells goods to a third party if the buyer refuses to fulfill a commercial loan agreement.

4. Services for organizational and technical support of trading, issue, circulation and storage of digital assets provided by digital asset exchanges authorized to operate in the AIFC territory are exempt from value added tax.

Article 478. Transfer of property into financial leasing

1. The transfer of property under financial leasing is exempt from value added tax in relation to the amount of remuneration to be received by the lessor, if such transfer meets the requirements established by Article 213 of this Code.

2. The transfer of property under financial leasing, which meets the requirements of Article 213 of this Code, is exempt from value added tax in the amount of all periodic leasing payments excluding the amount of remuneration, subject to one of the following conditions:

1. the transferred property was acquired without value added tax in accordance with subparagraph 29) part one of Article 474 of this Code;

2. the transferred property is imported with payment of value added tax by offset method in accordance with Articles 508 or 509 of this Code.

Article 479. Imports exempt from value added tax

1. The following imports are exempt from value added tax:

1. banknotes and coins of national and foreign currency (except for banknotes and coins of cultural and historical value), as well as securities;

2. raw materials for the production of banknotes, carried out by the National Bank and its organizations, subject to confirmation from the National Bank about the purpose of the imported raw materials for the production of banknotes;

3. goods carried out by individuals in accordance with the norms of duty-free import of goods approved in accordance with the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan;

4. goods imported for official use by foreign diplomatic and equivalent missions of a foreign state, consular offices of a foreign state accredited in the Republic of Kazakhstan, as well as for personal use by persons belonging to the diplomatic and administrative and technical staff of these missions, including members of their families living with them, consular officials, consular employees, including members of their families living with them, and exempt from value added tax in accordance with international treaties ratified by the Republic of Kazakhstan.

For the purposes of exemption from value added tax, confirmation of diplomatic or equivalent missions or consular offices on the import of goods is provided;

5. goods subject to customs declaration in accordance with the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan, with placement under a customs procedure providing for tax exemption;

6. space objects, equipment of ground-based space infrastructure objects imported by participants in space activities, the list of which is determined by the Government of the Republic of Kazakhstan. The provisions of this subparagraph are applied on the basis of confirmation from the authorized body in the field of space activities on the import of such space objects and equipment for the purposes of space activities, the form of which is approved by the Government of the Republic of Kazakhstan.

At the same time, when selling or transferring in another form the specified goods to persons not participating in international cooperation in the field of exploration and use of outer space, including the provision of services for launching spacecraft, value added tax is subject to payment with the accrual of penalties from the period established for payment of value added tax on imported goods, in the manner and amount determined by the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan;

7. investment gold imported by the National Bank, a second-tier bank or a legal entity - a professional participant in the securities market;

8. religious items imported by religious associations registered in the Republic of Kazakhstan.

The list of specified goods and the criteria for its formation are approved by the Government of the Republic of Kazakhstan;

9. raw materials and (or) materials as part of vehicles and (or) agricultural machinery, as well as their components, placed under the customs procedure of a free warehouse or free customs zone of the special economic zone "Qyzyljar" by a legal entity within the framework of a concluded special investment contract with the authorized body for concluding special investment contracts, determined by the Government of the Republic of Kazakhstan, subject to the following conditions:

in relation to vehicle manufacturers - the existence of an agreement on the industrial assembly of motor vehicles or an agreement on the industrial assembly of vehicles with the authorized body in the field of state support for innovation;

in relation to manufacturers of agricultural machinery - the existence of an agreement on the industrial assembly of agricultural machinery with the authorized body in the field of state support for innovation activities;

in relation to component manufacturers - the existence of an agreement on the industrial assembly of components for vehicles and (or) agricultural machinery with the authorized body in the field of state support for innovation;

10. unprocessed precious metals, scrap and waste of precious metals and raw materials containing precious metals, if they:

imported by a legal entity included in the list of entities producing precious metals in accordance with the Law of the Republic of Kazakhstan “On Precious Metals and Precious Stones”;

used exclusively in the production of refined gold for sale to the National Bank;

Note FROM! Subclause 11) is valid until 01/01/2029 in accordance with clause 3) clause 2 of Article 848 of this Code.

11. goods imported by taxpayers who are participants in the Astana Hub, while simultaneously meeting the following conditions:

goods are included in the list of goods the import of which is exempt from value added tax, approved by the authorized body in the field of informatization in agreement with the central authorized body for state planning and the authorized body;

the import of goods is documented in accordance with the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan;

goods are imported solely for the purpose of use in carrying out priority activities in the field of information and communication technologies according to the list approved by the authorized body in the field of informatization in agreement with the central authorized body for state planning, the authorized body for technical regulation and the authorized body;

12. goods imported by the operator in the field of official development assistance within the framework of the official development assistance program in accordance with the Law of the Republic of Kazakhstan “On Official Development Assistance”;

13. goods, with the exception of excisable goods, imported as humanitarian aid in accordance with the Law of the Republic of Kazakhstan “On Civil Protection”.

When importing goods specified in this subparagraph, for the purpose of exemption from value added tax, the following shall be submitted:

shipping documents containing information about the import of goods indicating the purpose of importing the goods free of charge;

a copy of an international treaty ratified by the Republic of Kazakhstan (if any), within the framework of which goods are imported free of charge;

a document from the sender of the goods confirming the sending of the goods as humanitarian aid (including those drawn up in a foreign language) or confirmation of diplomatic or equivalent missions or consular offices, or international organizations or their representative offices, other organizations or their representative offices on the import of goods indicating the purpose of importing the goods free of charge - as humanitarian aid;

14. goods, with the exception of excisable goods, imported through states, state governments, international organizations for the purpose of charitable assistance and technical assistance.

When importing goods specified in this subparagraph, for the purpose of exemption from value added tax, the following shall be submitted:

a shipping document containing information about the import of goods indicating the purpose of importing the goods free of charge;

a copy of an international treaty ratified by the Republic of Kazakhstan (if any), within the framework of which goods are imported free of charge;

a document drawn up by the sender of the goods confirming the fact of the free transfer of goods indicating the purpose of importing the goods free of charge;

a copy of the technical assistance project (contract) for which the goods are supplied;

15. goods carried out at the expense of grants provided by states, state governments and international organizations.

When importing goods specified in this subparagraph, for the purpose of exemption from value added tax, the following shall be submitted:

a copy of the international treaty of the Republic of Kazakhstan (if any), concluded with a foreign state (or states) or with an international organization;

confirmation of an international organization about the import of goods at the expense of the grant provided by it - in the event of a grant being provided by such an international organization without concluding an international treaty;

shipping documents containing information about the import of goods and references to an international treaty (if any);

confirmation of the beneficiary (grant recipient) about the imported goods;

16. technological equipment, components and spare parts for it within the framework of an agreement on the processing of solid minerals while simultaneously meeting the following conditions:

the list of technological equipment, components and spare parts for it is established in the agreement on the processing of solid minerals concluded with the competent authority in the field of subsoil use;

the import of technological equipment, components and spare parts for it is formalized with documents provided for by the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan;

imported technological equipment, components and spare parts for it will be used by the payer of the value added tax within the limitation period exclusively when carrying out activities under the agreement on the processing of solid minerals.

Exemption from value added tax on the import of technological equipment and components for it is provided for the duration of the agreement on the processing of solid minerals, but not more than five years from the date of registration of the agreement on the processing of solid minerals;

17. medicines within the framework of the guaranteed volume of free medical care and compulsory health insurance, as well as for the treatment of orphan and socially significant diseases.

The list of medicines specified in this subparagraph, as well as the procedure for applying exemption from value added tax when importing them, are established by the Government of the Republic of Kazakhstan;

18. fuels and lubricants used by the aircraft during air transportation.

For the goods specified in this paragraph, instead of shipping documents, confirmation of diplomatic or equivalent missions or consular offices on the importation of goods is provided, indicating the purpose of the imported goods free of charge.

The goods specified in this paragraph are used for purposes in accordance with which an exemption from value added tax is granted. In the case of using these goods for other purposes, value added tax on imported goods is subject to payment with the accrual of penalties from the period established for payment of value added tax on imported goods upon their import, in the manner and amount determined by the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan.

2. A legal entity that has entered into a special investment contract with the authorized body for concluding special investment contracts, determined by the Government of the Republic of Kazakhstan, has the right to apply an exemption from paying value added tax when importing goods as part of finished products produced in the territory of a special economic zone or free warehouse, subject to the following conditions:

1. goods are placed under the customs procedure of a free customs zone or free warehouse;

2. the customs procedure of a free customs zone or free warehouse ends with the customs procedure of release for domestic consumption;

3. identification of goods as part of finished products has been carried out in accordance with the customs legislation of the Republic of Kazakhstan.

Chapter 49. CREDIT FOR VALUE ADDED TAX

Article 480. Value added tax offset

1. The amount of value added tax offset by the recipient of goods, works, services, who is a value added tax payer registered in the taxpayer database, is recognized as the amount of value added tax payable for the goods, works, services received, specified in the document in accordance with clauses 6 and 7 of this article, if they are used or will be used for the purposes of taxable sales turnover.

2. In the case of an individual receiving services, the expenses for which are recognized as expenses of the value added tax payer in accordance with international financial reporting standards and the legislation of the Republic of Kazakhstan on accounting and financial reporting and are subject to deductions as compensation for business trips in accordance with Article 260 of this Code, such The payer of value added tax has the right to offset the amount of value added tax on the specified services subject to the requirements of subparagraphs 1) and 2) of paragraph 6 of this articles.

3. Upon occurrence of cases of exclusion, increase or decrease provided for in Articles 483, 484 and 485 of this Code, in the same tax period in which the value added tax taken into account is taken into account, in accordance with Article 481 of this Code, the amount of value added tax to be offset is determined taking into account such an exception, increase or decrease.

4. The credit for value added tax is subject to reduction by the amount of excess value added tax after fulfilling the requirement specified in subparagraph 3) part one of paragraph 1 of Article 449 of this Code, in connection with the deregistration of the taxpayer from registration for value added tax in that tax the period in which the liquidation declaration for value added tax is submitted.

5. The amount of value added tax on goods, works, services used or that will be used by the National Infrastructure Operator to provide a railway carrier engaged in the transportation of passengers, luggage, cargo luggage, postal items, services of the main railway network when transporting passengers by rail free of charge, including with the application of a temporary reduction factor of 0 to the tariff for regulated services mainline railway network when transporting passengers by rail in accordance with the legislation of the Republic of Kazakhstan, is subject to offset subject to the conditions established by clause 1 of this article.

6. For the purposes of clause 1 of this article in the case of the acquisition of goods, works, services, except for the cases provided for in subclauses 1) and 2) of paragraph 7 of this article, the amount of value added tax to be offset is determined on the basis of one of the following documents with the value added tax highlighted in it and indicating the identification number of the taxpayer-supplier:

1. an invoice or travel ticket (on paper, electronic ticket, electronic travel document) issued by a supplier who is a payer of value added tax on the date of issue of the invoice;

2. a document confirming the fact of travel by air, issued by a supplier who is a payer of value added tax on the date of issue of such documents;

3. an invoice issued for purchased periodicals and other media products, including those posted on an Internet resource in public telecommunication networks, in accordance with clause 6 of Article 493 of this Code, in the part attributable to the cost of those received in the reporting tax period of periodicals and other media products, including those posted on an Internet resource in public telecommunications networks;

4. an invoice issued by the department of the authorized body in the field of state material reserve when releasing goods from the state material reserve. The amount of value added tax is determined by the following formula, but not more than the amount of tax paid when supplying these goods to the state material reserve:

VAT = SVT x StVAT / (100% + StVAT), where:

VAT – the amount of value added tax;

CVT – the cost of manufactured goods subject to value added tax;

StVAT is the value added tax rate in effect on the date of release of goods.

The amount of value added tax offset on the basis of an invoice issued in electronic form is subject to reflection in the information system of electronic invoices indicating the period of receipt of goods, work, services.

7. For the purposes of clause 1 of this article in the cases specified in this clause, the amount of value added tax to be offset is determined on the basis of the following documents:

1. in the case of import of goods - a declaration for goods drawn up in accordance with the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan, but not more than the amount of tax paid to the budget of the Republic of Kazakhstan and not subject to refund in accordance with the terms of the customs procedure, or an application (statements) for the import of goods and payment of indirect taxes, but not more than the amount of tax paid to the budget of the Republic of Kazakhstan and not subject to return;

2. in the case of the acquisition of works, services provided by a non-resident and which constitutes the turnover of the buyer of such works, services:

an invoice issued in electronic form, provided that such amount of value added tax is reflected in the payment document or document issued by the tax authority in the form established by the authorized body and confirming the payment of value added tax;

value added tax declaration, but not more than the amount of tax reflected in the payment document or document issued by the tax authority in the form established by the authorized body and confirming payment of value added tax - for value added tax payers whose location does not have public telecommunication networks within the boundaries of the administrative-territorial units of the Republic of Kazakhstan. Information about the administrative-territorial units of the Republic of Kazakhstan, on the territory of which there are no public telecommunications networks, is posted on the Internet resource of the authorized body.

The amount of value added tax is offset based on an invoice issued in electronic form, provided that the period of receipt of the work, service and the amount of value added tax to be offset against such an invoice are reflected in the electronic invoice information system;

3. in case of registration of the person specified in subparagraph 1) paragraph 1 of Article 447 of this Code for registration for value added tax - a tax register compiled in accordance with paragraph 4 of Article 205 of this Code, for goods acquired, created, constructed by the taxpayer before the date of registration for value added tax and available on the right of ownership on the date of registration for value added tax, subject to confirmation of such amount in accordance with clause 6 or subparagraph 1) of this paragraph.

The provisions of this subparagraph do not apply to goods received by a newly created legal entity as a result of reorganization.

8. The taxpayer, if the amount of value added tax is recognized as offset against an invoice received in electronic form, makes a note of such recognition in the electronic invoice information system before submitting a value added tax declaration in which such amount of value added tax is taken into account as offset.

9. If there are several grounds for offsetting the amounts of value added tax specified in paragraphs 6 and 7 of this article, offsetting the amount of tax on value added is made once on the earliest basis.

Article 481. Date of credit for value added tax

1. Value added tax, offset on purchased goods, works, services, is taken into account in the tax period in which the date of receipt of goods, works, services falls.

In the case of issuing a corrected invoice, the amount of value added tax is taken into account in the tax period in which such tax was taken into account on the canceled invoice, except for cases where the dates of turnover indicated in the canceled invoice and the corrected invoice are different and fall on different tax periods.

If an invoice issued in electronic form indicates the date of issue on paper, then such date is recognized as the date of issue of the invoice for the purposes of this paragraph.

The provisions of this paragraph do not apply in cases established by paragraphs 2 – 5 of this article.

2. Value added tax credited is taken into account in the tax period in which it falls:

1. the date of release of goods in accordance with the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan - when importing goods from states that are not members of the EAEU;

2. the date of payment to the budget, including through offsets in the manner determined by Articles 122 and 123 of this Code, but not earlier than the 20th day of the month following the tax period defined by clause 6 of Article 530 of this Code, for which such a tax is calculated - when importing goods from the territory of a member state of the EAEU.

3. In the case of the acquisition of works, services provided by a non-resident and which is the turnover of the buyer of such works, services, the value added tax attributed to the offset is taken into account in the tax period in which the date of the invoice issued in electronic form falls.

Payers of the value added tax, at the location of which there are no public telecommunications networks within the administrative-territorial units of the Republic of Kazakhstan, take into account the value added tax attributed to the offset in the tax period in which the date of payment to the budget falls, including through offsets in the manner determined by articles 122 and 123 of this Code, in payment of tax.

4. In the case of registration of a person specified in subparagraph 1) of paragraph 1 of Article 447 of this Code for registration for value added tax, the value added tax taken into account is taken into account in the tax period in which the date of registration for value added tax falls cost.

5. For an additional invoice, the value added tax applied as a credit is taken into account in the tax period in which the date of issue of such an invoice falls. In this case, the amount of value added tax on the additional invoice provided for in part three clause 1 of Article 499 of this Code is taken into account in the tax period in which the date of issue of the additional invoice recognized as cancelled.

Article 482. Value added tax not offset

1. The amount of value added tax not offset is the amount of value added tax that does not comply with the provisions of Article 480 of this Code, as well as the value added tax specified in paragraphs 2 and 3 of this article, except for the case provided for in paragraph 6 Article 484 of this Code.

2. Value added tax that is not offset is recognized as value added tax, which is payable in connection with the receipt of:

1. goods, works, services that are used or will be used for the purposes of non-taxable turnover, if the value added tax payer uses the method through separate accounting in accordance with Articles 487 and 489 of this Code;

2. goods, works, services for which:

the invoice does not reflect or incorrectly reflects the identification numbers of the person who issued such an invoice and (or) the person to whom such an invoice was issued;

the invoice does not reflect data on the date the document was issued, the invoice number, the name of the product, work, service, or the amount of taxable turnover;

the invoice is not certified by means of an electronic digital signature in accordance with the requirements of Article 492 of this Code;

the invoice was issued on paper in violation of the requirements of clause 1 of Article 492 of this Code, except for the case provided for by subclause 1) paragraph 1 of Article 492 of this Code;

3. goods, works, services under a civil law transaction, payment for which was made in cash, taking into account value added tax, regardless of the frequency of payment and exceeds 1,000 times the monthly calculation index valid on the date of payment;

4. goods, works, services purchased at the expense of the liquidation fund placed in a special deposit account in a bank on the territory of the Republic of Kazakhstan in accordance with Article 301 of this Code;

5. goods, works, services purchased by autonomous educational organizations, defined by subparagraph 9) of paragraph 2 of Article 15 of this Code, at the expense of the target contribution they received, provided for by the budget legislation of the Republic of Kazakhstan, or financing on a gratuitous basis from the funds of such a target contribution.

3. The following is not recognized as value added tax, which is offset against:

1. from the commission agent - value added tax payable on goods, works, services acquired for the principal on terms and conditions corresponding to the terms of the commission agreement;

2. for the forwarder - value added tax payable on work, services purchased from the carrier and (or) other suppliers when performing duties under a transport forwarding agreement for the party that is the client under such an agreement.

4. Value added tax on goods, works, services that are used or will be used for the construction of a residential building (part of a residential building), intended for sale in the form of turnover, both exempt and subject to value added tax, is taken into account by the payer of the value added tax carrying out the construction of such a residential building (part of a residential building), separately in the tax register for the purposes specified in Article 489 of this Code, and is reflected in the declaration before the acceptance of a residential building into operation in accordance with the legislation of the Republic of Kazakhstan.

Such value added tax is taken into account further in the manner determined by Article 489 of this Code.

When selling such a construction project or part thereof before its acceptance into operation as an unfinished construction project, the amount of value added tax, taken into account separately on the date of such sale, is reduced by the amount of value added tax allowed for offset, determined in accordance with clause 3 of Article 489 of this Code.

Article 483. Exclusion from the amount of value added tax credited

1. Value added tax, previously recognized as value added tax, offset, is subject to exclusion in the following cases:

1. for a transaction (operation) in which the action (actions) of issuing an invoice and (or) other document is recognized (recognized) by a court or a decision of a criminal prosecution body to terminate a pre-trial investigation on non-rehabilitative grounds as committed (committed) by a private business entity without actually performing work, providing services, or shipping goods;

2. under a transaction declared invalid on the basis of a court decision that has entered into legal force;

3. in part of the amount erroneously reflected in the document that is the basis for crediting value added tax;

4. for transactions made without the actual performance of work, provision of services, shipment of goods, by a legal entity, the director and (or) founder (participant) of which is not involved in the registration (re-registration) and (or) implementation of financial and economic activities of such a legal entity, established by a court decision that has entered into legal force, with the exception of transactions for which the court has established the actual receipt of goods, work, services from such a taxpayer.

2. An exception from the amount of value added tax to be offset as provided for in this article is made in the tax period for which the value added tax is recognized as value added tax to be offset in the declaration.

Article 484. Adjustment of the amount of value added tax credited

1. An adjustment to the amount of value added tax credited is an increase or decrease in the amount of value added tax credited in the cases established by this article and Article 485 of this Code.

2. A reduction in the amount of value added tax offset is made for goods, works, services for which value added tax was previously offset, in the following cases:

1. for goods, works, services not used for the purposes of taxable turnover, with the exception of those used for the purposes of non-taxable turnover, in connection with the presence of which the taxpayer applied the proportional method in accordance with Article 487 and 488 of this Code;

2. for goods in the event of their damage or loss (except for cases arising as a result of emergency situations and (or) during the period of a state of emergency). In this case, damage to goods means deterioration of all or individual qualities (properties) of the goods, as a result of which this product cannot be used for the purposes of taxable turnover. Loss of goods refers to an event that results in the destruction or loss of goods. The loss of goods incurred by the taxpayer within the limits of the norms of natural loss established by the legislation of the Republic of Kazakhstan is not a loss.

In case of damage or loss of goods in cases arising as a result of emergency situations, a reduction in the amount of value added tax taken as offset is not made if there is confirmation from the authorized body in the field of civil protection about the fact of an emergency situation for goods for which there are:

a document confirming the facts of damage, loss of goods, drawn up in accordance with the legislation of the Republic of Kazakhstan on accounting and financial reporting;

information reflected in the tax register compiled in accordance with clause 7 of Article 205 of this Code.

In case of damage or loss of goods in cases that arose during the period of a state of emergency, a reduction in the amount of value added tax taken as a credit is not made if there is a copy of the resolution of the body conducting criminal prosecution recognizing the taxpayer as a victim in criminal cases related to the state of emergency for goods (with the exception of goods for which money was received to compensate for property damage caused during the state of emergency, by decision of a commission created by the local executive body, upon inclusion taxpayer to the register formed by the specified local executive body), for which there are:

a document confirming the facts of damage, loss of goods, drawn up in accordance with the legislation of the Republic of Kazakhstan on accounting and financial reporting;

information reflected in the tax register compiled in accordance with clause 7 of Article 205 of this Code;

3. for excess losses incurred by the subject of a natural monopoly;

4. for property transferred as a contribution to the authorized capital;

5. according to the volume of mineral resources transferred by the subsoil user to fulfill the tax obligation in kind;

6. upon the occurrence of cases provided for in paragraph 2 of Article 464 of this Code;

7. for agricultural products, fishery products or commercial fishing used for the purposes of taxable turnover at a zero rate.

3. An increase in the amount of value added tax attributable to offset occurs when the cases provided for in paragraph 2 of Article 464 of this Code occur.

An increase or decrease in the amount of value added tax taken as a credit upon the occurrence of cases provided for in clause 2 of Article 464 of this Code is made in the amount of value added tax specified in the additional invoice issued by the supplier of goods, works, services in connection with the adjustment of the amount of taxable revolution in the direction of increase or decrease.

4. Adjustment of the amount of value added tax credited in the cases established by subparagraphs 1), 2), 3), 4), 5) and 7) paragraph 2 and paragraph 3 of this article is carried out in the tax period in which such cases occurred.

Adjustment of the amount of value added tax credited in the case established by subparagraph 6) of paragraph 2 of this article is made in the tax period determined by paragraph 5 Article 481 of this Code.

5. In the cases established by subparagraphs 1) – 5) paragraph 2 of this article, adjustment of the amount of value added tax attributed to offset for purchased, constructed, created goods is made in the amount of value added tax, determined by applying the value added tax rate in effect on the date of the adjustment to the book value of goods according to accounting data as of this date, without taking into account revaluation and depreciation.

In the case established in subparagraph 7) paragraph 2 of this article, the adjustment of the amount of value added tax attributable to offset is made by reducing 80 percent of the amount of value added tax attributable to offset on agricultural products, fishery products or commercial fishing used for taxable purposes. turnover at a zero rate.

6. In the event that the sales turnover for the transfer of the right of ownership and (or) use, and (or) disposal of a part of a divisible land plot, for which before such sales turnover the value added tax was offset, is exempt from value added tax in accordance with Article 476 of this Code, according to which separate accounting is maintained in accordance with Article 489 of this Code, then the adjustment of the amount of value added tax taken as offset is made by the amount of value added tax attributable to such a land plot, which is determined by the following formula:

VATcorr = VATov x Szem / Stotal, where:

VATcorr – value added tax adjustment amount;

VAT – the amount of value added tax previously recognized as offset;

Stotal – the total area of ​​the land plot before its division;

Szem – the area of a land plot, turnover on the transfer of the right of ownership and (or) use, and (or) disposal of which is exempt from value added tax in accordance with Article 476 of this Code, according to which separate accounting is carried out in accordance with Article 489 of this Code.

7. The adjustment provided for by this article is not made in the cases specified in Article 453 of this Code, with the exception of those specified in subparagraphs 1) and 6) Article 453 of this Code.

8. The amount of value added tax credited, taking into account the adjustments provided for in this article, may have a negative value.

Article 485. Adjustment of the amounts of value added tax credited for doubtful liabilities when writing off liabilities

1. If part or the entire amount of the liability for purchased goods, works, services is recognized as doubtful in accordance with Article 241 of this Code, then the amount of value added tax taken as offset is adjusted downwards by the amount of value added tax previously recognized as offset for such goods, works, services, in an amount corresponding to the amount of the doubtful liability, except for value added tax, previously recognized as offset on the basis of subparagraphs 1) and 2) paragraph 7 of Article 480 of this Code. The adjustment provided for by this paragraph is made in the tax period in which the three-year period, calculated from the date of:

1. the day following the expiration date of the obligation for purchased goods, works, services, the fulfillment period of which has been determined;

2. transfer of goods, performance of work, provision of services under an obligation for purchased goods, work, services, the fulfillment period of which is not defined.

2. If, after adjusting the amount of value added tax taken as a credit towards a decrease, the payer of the value added tax made payment for goods, works, services, the amount of value added tax taken as a offset is adjusted towards an increase by the amount of tax on the specified goods, works, services in the amount corresponding to the amount of payment in the tax period in which the payment was made.

3. When writing off obligations in the cases specified in clause 1 of Article 242 of this Code, for which no adjustment has been made in accordance with clause 1 of this article, a downward adjustment to the amount of value added tax taken as offset is made in the amount of value added tax previously recognized as offset and payable as part of such an obligation. The adjustment provided for in this paragraph is made in the period in which such cases occurred.

4. If the obligation for purchased goods, works, services on the date of the decision of the registering authority to exclude from the National Register of business identification numbers of a supplier - a value added tax payer declared bankrupt, is not satisfied in full or in part, then a downward adjustment of the amount of value added tax attributable to offset is made in the amount of the amount of value added tax previously recognized as offset, payable on such goods, works, services, unless such adjustment is made in accordance with clause 1 of this article. The adjustment provided for by this paragraph is made in the tax period in which the specified decision of the registration authority was made.

5. The adjustment provided for by this article is made at the value added tax rate indicated in the invoice issued by the supplier of goods, works, services when making turnover on the sale of goods, works, services for which the adjustment is made.

Article 486. Value added tax credited, subject to adjustment

1. The amount of value added tax credited, taking into account adjustments, is calculated for the tax period in the following order:

the amount of value added tax to be offset, determined in accordance with Article 480 of this Code,

minus

the amount of adjustment to the value added tax attributable to the offset provided for in Articles 483, 484 and 485 of this Code, downwards

plus

the amount of adjustment to the value added tax attributable to the offset provided for by clause 3 of Article 484 and clause 2 of Article 485 of this Code, upward.

2. The amount of value added tax credited, taking into account the adjustments determined in accordance with this article, may have a negative value.

Article 487. Methods for determining the amount of value added tax allowed for credit

1. Unless otherwise provided by clause 2 of this article, the payer of value added tax, except as specified in clause 3 of this article, determines the amount of tax on value added allowed for offset by one of the following methods:

proportional method;

through maintaining separate records of value added tax amounts for goods, works, services that are used or will be used for the purposes of taxable and non-taxable turnover.

2. The following persons using the proportional method of offset have the right to determine the amount of value added tax allowed for offset for certain types of turnover through maintaining separate records:

1. banking organizations and organizations engaged in microfinance activities (with the exception of credit partnerships and pawnshops) - by turnover associated with the receipt and sale of collateral property (goods);

Note FROM! Subclause 2) is valid until 01/01/2028 in accordance with clause 2) clause 2 of Article 848 of this Code.

2. a subsidiary of a bank acquiring doubtful and bad assets of the parent bank - based on turnover associated with the acquisition, possession and (or) sale of:

pledged property (goods) received as a result of foreclosure on acquired rights of claim on doubtful and bad assets from the parent bank;

property (goods) that became the property of the parent bank as a result of foreclosure on the mortgaged property and acquired by a subsidiary of the bank from the parent bank;

3. lessor - based on turnover associated with the transfer of property under financial leasing. The lessor's costs associated with the acquisition of property subject to financial leasing are considered as costs incurred for the purposes of taxable turnover;

4. Islamic bank - for financing individuals and legal entities as a reseller by providing a commercial loan without the condition of subsequent sale of goods to a third party in accordance with the banking legislation of the Republic of Kazakhstan;

5. payer of value added tax - for transactions of purchase and sale of goods within the framework of financing individuals and legal entities as a reseller by providing a commercial loan on the terms of the subsequent sale of goods to a third party in accordance with the banking legislation of the Republic of Kazakhstan;

6. individual entrepreneurs and legal entities holding a license for tourism operator activities (tour operator activities) in accordance with the legislation of the Republic of Kazakhstan on tourism activities, keep records of goods, works, services for the purpose of providing tour operator services separately from other activities. Accounting for goods, works, services for the purpose of providing tour operator services is carried out separately for turnover exempt from value added tax in accordance with subparagraph 10) of Article 474 of this Code, and taxable turnover;

Note FROM! Subclause 7) is valid until 01/01/2029 in accordance with clause 3) clause 2 of Article 848 of this Code.

7. an organization specializing in improving the quality of loan portfolios of second-tier banks, the sole shareholder of which is the Government of the Republic of Kazakhstan, using the proportional method of offset - based on turnover associated with the acquisition, ownership and (or) sale of:

collateral property (goods) received from a bank under the rights of claim on assets acquired from such a bank;

property (goods) that became the property of the bank as a result of foreclosure on the pledged property and received by an organization specializing in improving the quality of loan portfolios of second-tier banks, the sole shareholder of which is the Government of the Republic of Kazakhstan, under the rights of claim acquired from such a bank for doubtful and bad assets.

3. The person carrying out the construction of objects, for construction projects intended for sale, is obliged to maintain separate records of the amounts of value added tax for goods, works, services that are used or will be used during the construction of each construction project.

For other turnover, such a person has the right to determine the amount of value added tax allowed for offset by the proportional method in accordance with Article 488 of this Code.

Article 488. The procedure for determining the amount of value added tax allowed for offset by the proportional method

1. According to the proportional method, the amount of value added tax allowed for offset for the tax period is determined by the following formula:

VAT = VAT x O region / O total, where:

VAT – the amount of value added tax allowed for credit. This amount may have a negative value;

VAT - the amount of value added tax credited, taking into account adjustments. This amount may have a negative value;

Oreg – the amount of taxable turnover;

About total – the total amount of turnover, defined as the sum of taxable and non-taxable turnover.

In this case, the persons specified in clause 2 of Article 487 of this Code, when determining the values of O region and O obshch, do not take into account the turnover for which separate accounting is carried out in accordance with Article 489 of this Code.

If there is no sales turnover in the tax period, the amount of value added tax allowed for credit is determined in the amount of value added tax credited, taking into account the adjustment.

2. Value added tax, not allowed to be offset, for the tax period is determined according to the following formula:

VATnz = VATzach – VATsrz, where:

VAT is the amount of value added tax that is not allowed to be offset. This amount may have a negative value;

VAT - the amount of value added tax credited, taking into account adjustments. This amount may have a negative value;

VAT – the amount of value added tax allowed for credit, determined in accordance with clause 1 of this article. This amount may have a negative value.

The amount of value added tax not allowed to be offset, including its negative value, is taken into account in the manner prescribed by Article 259 of this Code.

Article 489. The procedure for determining the amount of value added tax allowed for credit through separate accounting

1. When determining the amount of value added tax allowed for offset, through separate accounting, the payer of the value added tax maintains separate accounting of the amounts of value added tax for goods, works, services received, used for the purposes of taxable and non-taxable turnover.

2. Except for the cases provided for in clause 3 of this article, when maintaining separate accounting:

1. the amount of value added tax allowed for offset is determined in the amount of value added tax offset for goods, works, services received, used for the purposes of taxable turnover, taking into account adjustments;

2. the amount of value added tax not allowed for offset is determined in the amount of value added tax not allowed for offset on goods, works, services received, used for the purposes of non-taxable turnover;

3. the amount of value added tax on goods, works, services received, used simultaneously for the purposes of taxable and non-taxable turnover, is distributed by the amount of value added tax allowed for offset and not allowed for offset, determined according to the following formulas:

VAT = VAT x O region / O total;

VATnz = VATzach - VATsrz, where:

VAT – the amount of value added tax allowed for credit. This amount may have a negative value;

VAT zach – the amount of value added tax credited, taking into account adjustments for goods, works, services used simultaneously for the purposes of taxable and non-taxable turnover. This amount may have a negative value;

Oreg – the amount of taxable turnover for the tax period. In this case, the persons specified in clause 2 of Article 487 of this Code define Oreg as turnovers for which separate accounting is carried out in accordance with this article;

About total – the total amount of turnover, defined as the sum of taxable and non-taxable turnover;

VAT is the amount of value added tax that is not allowed to be offset. This amount may have a negative value.

The amount of value added tax not allowed to be offset is taken into account in the manner prescribed by Article 259 of this Code.

3. In the case of the sale of an unfinished construction project previously intended for sale in the form of turnover, exempt from value added tax in accordance with clause 1 of Article 476 of this Code, value added tax allowed to be offset on goods, works, services used in the construction process of this object, is determined in accordance with this article and taken into account in the tax period in which the sale of the unfinished construction object is carried out, if:

1. the sale of an unfinished construction project previously intended for sale in the form of turnover, exempt from value added tax in accordance with Article 476 of this Code - in the amount of value added tax, offset, on the specified goods at the rate in effect on the date of their acquisition;

2. the sale of an unfinished construction project, which is part of a construction project in progress, previously intended for sale in the form of turnover, both exempt in accordance with Article 476 of this Code, and subject to value added tax - in the amount of value added tax attributable to the realized part of an unfinished construction project, calculated using the following formula:

VAT rzns = VAT Suo x Schns / Sns, where:

VAT rzns - value added tax, allowed to be taken as a credit, on the sold part of an unfinished construction project, previously intended for sale in the form of turnover, both exempt and subject to value added tax;

VAT - the amount of value added tax on goods, works, services used for construction, accounted for separately on the date of sale in accordance with clause 4 of Article 482 of this Code;

Schns – the area of ​​the unfinished construction project being sold according to the design and estimate documentation, which is part of the construction project in progress, previously intended for sale in the form of turnover, both exempt and subject to value added tax;

Sns – the total area of ​​an unfinished construction project previously intended for sale in the form of turnover, both exempt and subject to value added tax.

4. The payer of the value added tax, carrying out the construction of a residential building (part of a residential building), intended for sale in the form of turnover, both exempt and subject to value added tax, has the right, in the tax period in which the date of acceptance of the residential building for operation, falls, to determine the amount of value added tax allowed for credit, for goods, works, services used for the construction of such a residential building (part of a residential building), according to the following formula:

VATsrz = (VATzach – VATsrzns) x Snp / Szhz, where:

VAT - the amount of value added tax allowed for credit on a residential building (part of a residential building), the turnover on the sale of which is subject to value added tax taking into account the provisions of clause 1 of Article 476 of this Code;

VAT zach – the amount of separately accounted for value added tax, attributable to offset, on goods, works, services used for the construction of a residential building (part of a residential building), intended for sale in the form of turnover, both exempt and subject to value added tax. The amount of tax is determined on the date of acceptance of a residential building into operation in accordance with the legislation of the Republic of Kazakhstan on architectural, urban planning and construction activities;

VAT – value added tax allowed to be offset against part of an unfinished construction project previously intended for sale in the form of turnover, both exempt and subject to value added tax. The amount of tax is determined in the case and in the manner provided for in clause 3 of this article;

Snp – area of ​​non-residential premises in a residential building (part of a residential building);

Szhz – total area of ​​a residential building (part of a residential building).

In this case, the amount of value added tax not allowed to be offset is taken into account in the manner determined by Article 259 of this Code, and is determined by the following formula:

VATnz = VATzach – VATsrzns- VATsrz, where:

VAT - the amount of value added tax not allowed to be offset on a residential building (part of a residential building), the sales turnover of which is exempt from value added tax in accordance with clause 1 of Article 476 of this Code.

Article 490. Additional amount of value added tax credited

1. The following persons have the right to offset an additional amount of value added tax:

1. producers of agricultural products, aquaculture (fish farming) products, including peasant or farm enterprises - based on the turnover of sales of goods resulting from activities for the production of agricultural products, aquaculture products (fish farming), processing of these products of their own production;

2. legal entities - based on turnover from the sale of goods resulting from the processing of agricultural products, fisheries products or commercial fishing. The processing of agricultural products and fishery products includes the following types of activities, with the exception of activities in the field of public catering:

processing and canning of meat and production of meat products;

processing and canning of fish, crustaceans and molluscs;

processing and canning of fruits and vegetables;

production of vegetable and animal oils and fats;

milk processing and cheese production;

production of flour and cereal products;

production of starch and starch products;

production of bread, bakery products, pancakes;

sugar production;

production of chocolate, sugary confectionery products, cookies and flour confectionery products for long-term storage, subject to the conclusion by the taxpayer of an agreement in the manner determined by the authorized body in the field of development of the agro-industrial complex;

production of baby food and dietary food products;

yeast production;

production of prepared animal feed;

tanning and dressing of leather, dressing and dyeing of fur, preparation and spinning of textile fibers, preparation of wool fiber, spinning of wool fiber;

3. agricultural cooperatives by turnover by:

sales of agricultural products, aquaculture (fish farming) products of own production, as well as those produced by members of such a cooperative;

sales of products obtained as a result of processing agricultural products, aquaculture (fish farming) products of own production, purchased from a domestic manufacturer of such products and (or) produced by members of such a cooperative;

performance of work, provision of services according to the list determined by the authorized body in the field of development of the agro-industrial complex in agreement with the central authorized body for state planning and the authorized body, to members of such a cooperative in order for them to carry out the turnover specified in this subclause.

The provisions of this paragraph do not apply to sales of excisable goods and their processed products.

The determination of types of activities for the purposes of applying this paragraph is carried out in accordance with the General Classifier of Types of Economic Activities, approved by the authorized body in the field of technical regulation.

2. Taxpayers specified in clause 1 of this article have the right to apply the provisions of this article, subject to separate accounting:

sales turnover for the activities provided for in clause 1 of this article, and other activities;

goods, works, services to be received (received), which are used or will be used in the activities provided for in clause 1 of this article, and other activities.

The amount of value added tax on goods, works, services received, used simultaneously in the activities provided for in clause 1 of this article, and other activities, is distributed into the amounts of value added tax allowed for offset and not allowed for offset, determined by the following formulas:

VAT 1 = VAT x O region / O total;

VAT 2 = VAT – VAT 1, where:

VAT 1 – the amount of value added tax allowed to be credited for the activities provided for in clause 1 of this article. This amount may have a negative value;

VAT zach – the amount of value added tax credited, taking into account adjustments for goods, works, services used simultaneously in the activities provided for in clause 1 of this article, and other activities. This amount may have a negative value;

O region - the amount of taxable turnover for the tax period for which separate accounting is maintained in accordance with this article;

About total – the total amount of turnover, defined as the sum of turnover for the activities provided for in clause 1 of this article, and other activities;

VAT 2 – the amount of value added tax allowed to be credited for other activities. This amount may have a negative value.

If there are non-taxable turnovers, the amount allowed to be offset against value added tax on other activities is determined taking into account Article 488 and 489 of this Code.

For other turnover, such a value added tax payer has the right to determine the amount of value added tax allowed for offset by the proportional method in accordance with Article 488 of this Code.

3. Taxpayers specified in subparagraphs 1) and 3) of part one of paragraph 1 of this article are not entitled to apply the provisions of this article, if the person is a foreigner, a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment.

4. The additional amount of value added tax to be offset is calculated using the following formula:

NDSdz = (NDSobl – NDSrz – NDSpr) x 80%, where:

VATdz – additional amount of value added tax to be offset;

VAT - the amount of value added tax accrued on taxable turnover on sales for activities provided for in clause 1 of this article;

VAT – the amount of value added tax allowed for credit, determined in accordance with Articles 488 and 489 of this Code. This amount is determined by the goods, works, services to be received (received), which are used or will be used in the activities provided for in clause 1 of this article;

VATpr – the amount of excess of the amount of value added tax, attributable to offset, over the amount of accrued tax formed at the beginning of the reporting tax period on an accrual basis, for the activities provided for in clause 1 of this article.

The resulting zero or negative value is not taken into account when calculating value added tax for the tax period.

Chapter 50. ISSUANCE OF INVOICES BY VALUE ADDED TAX PAYERS

Article 491. General provisions

1. Payers of value added tax, when making turnover on the sale of goods, works, services, are required to issue an invoice.

The provisions of this paragraph do not apply when selling personal property by an individual who is an individual entrepreneur.

2. Unless otherwise established by clause 3 of this article, issuing an invoice is not required in the following cases:

1. sales of goods, works, services, payments for which are made:

with the presentation to the buyer of a receipt from a cash register and (or) through payment terminals for services;

with the presentation to the buyer of goods, works, services of a receipt from a special mobile application. Moreover, at the request of the buyer, such a check must contain the identification number of such buyer of goods, works, services;

2. sales of goods, works, services to individuals, payments for which are made by electronic money or using electronic payment means;

3. making payments through second-tier banks, postal operators for utilities and communication services provided to an individual;

4. registration of passenger transportation by rail or air transport with a travel ticket on paper, an electronic ticket or an electronic travel document;

5. gratuitous transfer of goods, gratuitous performance of work, provision of services to an individual who is not an individual entrepreneur or a person engaged in private practice;

6. implementation of financial transactions provided for by Article 477 of this Code, as well as services sold to individuals, subject to value added tax.

The provisions of subparagraphs 1) and 2) part one of this paragraph do not apply in the case of the sale of goods, works, services to persons specified in paragraph 1 Article 131 of this Code.

3. An invoice is not required when the value added tax payer sells goods provided for in subparagraphs 8) – 10) paragraph 1 Article 208 of this Code:

1. individuals who use the purchased product for personal, family, household or other use not related to business activity (final consumption);

2. individuals or legal entities who are micro-business entities in accordance with the Enterprise Code of the Republic of Kazakhstan.

4. The recipient of goods, works, services has the right, within fifteen calendar days from the date the supplier completes sales turnover, to contact the supplier of these goods, works, services with a request to issue an invoice in the following cases provided for:

subparagraphs 1) and 2) paragraph 2 of this article;

clause 3 of this article.

The supplier is obliged to fulfill such a requirement, taking into account the provisions of this article, including in terms of indicating in the information about the recipient of goods, works, services the details of the legal entity through whose authorized representative the acquisition of goods, works, services is carried out, or of the individual entrepreneur purchasing the goods, works, services.

5. The recipient of services has the right, within fifteen calendar days from the date of the supplier’s sales turnover, to request a document confirming the fact of travel of an individual, or an invoice to the supplier of such services in the case provided for in subparagraph 4) of paragraph 2 of this article. The supplier is obliged to fulfill such a requirement, taking into account the provisions of this article, including in terms of indicating in the information about the recipient of the work, services, the details of the individual to whom the transportation service was provided.

Article 492. Requirements for issuing invoices by value added tax payers

1. An invoice is issued in electronic form, with the exception of the following cases when the value added tax payer has the right to issue an invoice on paper:

1. absence at the location of the value added tax payer within the boundaries of the administrative-territorial units of the public telecommunications network;

2. confirmation of information on the Internet resource of the authorized body about the impossibility of issuing invoices in the electronic invoice information system due to technical errors.

In this case, an invoice issued on paper must be entered into the electronic invoice information system within fifteen calendar days from the date of elimination of technical errors;

3. upon suspension of the issuance of invoices in the electronic invoice information system in accordance with Article 88 of this Code.

In this case, an invoice issued on paper must be entered into the electronic invoice information system within fifteen calendar days from the date of lifting the suspension of issuing invoices in electronic form in accordance with Article 88 of this Code;

4. during a period of emergency or state of emergency.

In this case, an invoice issued on paper must be entered into the electronic invoice information system within thirty calendar days from the date of completion of the emergency period or state of emergency. The procedure for issuing and the form of an invoice are established by the authorized body.

2. A paper invoice is issued in the form of an electronic invoice in two copies, one of which is transferred to the recipient of goods, works, services.

Taxpayers have the right to indicate additional information in an invoice issued on paper that is not provided in the electronic form of an invoice.

3. Cost and amount values ​​in the invoice are indicated in the national currency of the Republic of Kazakhstan, with the exception of the following cases in which it is possible to indicate in foreign currency:

1. for transactions (operations) concluded (performed) within the framework of a production sharing agreement (contract), a subsoil use contract, approved by the President of the Republic of Kazakhstan;

2. for transactions (operations) for the sale of goods for export, taxed at a zero rate of value added tax in accordance with Article 467, 521 and 523 of this Code;

3. on turnover from the sale of international transportation services, taxed at a zero rate of value added tax in accordance with Article 468 of this Code;

4. on sales turnover taxed at a zero rate of value added tax in accordance with clause 3 of Article 473 of this Code.

4. If on behalf of a legal entity its structural unit acts as a supplier of goods, works, services and, by decision of the legal entity, invoices are issued by such a structural unit, as well as if on behalf of the legal entity the structural unit acts as a recipient of goods, works, services, then the details of such a structural unit may be indicated in the invoice.

5. Payers of value added tax indicate in the invoice or other document provided for in clause 6 of Article 480 of this Code:

1. for turnovers subject to value added tax - the amount of value added tax;

2. for non-taxable turnovers, including those exempt from value added tax - the mark “Without VAT”, the place of sale of which is not the territory of the Republic of Kazakhstan - the mark “Without VAT - not the Republic of Kazakhstan”.

6. Unless otherwise established by this paragraph, an invoice issued in electronic form is certified by means of an electronic digital signature.

The invoice is additionally certified by the biometric data of the individual issuing the invoice in the manner prescribed by the authorized body when identifying a risk in relation to the taxpayer based on the risk management system in accordance with Article 93 of this Code.

An invoice issued on paper is certified by:

for legal entities - signatures of the manager and chief accountant, as well as a seal containing the name and indication of the organizational and legal form, if this person, in accordance with the legislation of the Republic of Kazakhstan, must have a seal;

for individual entrepreneurs - a seal (if any) containing the last name, first name and patronymic and (or) name, as well as the signature of the individual entrepreneur.

An invoice may be certified by the signature of an employee authorized to do so by order of the taxpayer. In this case, a copy of the order must be available for visual inspection by recipients of goods, works, and services.

The recipient of goods, works, services has the right to contact the supplier of these goods, works, services with a request to submit a copy of the order certified by an authorized person to appoint a person authorized to sign invoices, and the supplier is obliged to fulfill this requirement on the day the recipient of the goods, works, services applies.

A structural unit of a legal entity that is a supplier of goods, works, services, by decision of the taxpayer, has the right to certify invoices issued by it with the seal of such a structural unit, containing the name and indication of the legal form of the legal entity, if this person, in accordance with the legislation of the Republic of Kazakhstan, must have a seal.

An invoice issued by an authorized representative of the participants of a simple partnership (consortium), in the cases provided for in clause 2 of Article 216 of this Code, is certified by the seal of the authorized representative, containing the name and indication of the organizational and legal form, as well as the signatures of the head and chief accountant of such authorized representative representative

If, in accordance with the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting and accounting policies, the manager or individual entrepreneur maintains accounting records personally, instead of the signature of the chief accountant, “not provided” is indicated.

7. Peculiarities of issuing invoices in certain cases are established by Articles 494 – 498 of this Code.

Article 493. Deadlines for issuing invoices

1. Unless otherwise established by this article, an invoice is issued no earlier than the date of the sale turnover and no later than fifteen calendar days after such date.

2. An invoice is issued based on the results of the month no later than the 20th day of the month following the month in which the turnover date for such goods and services falls, if:

1. sales of electrical and (or) thermal energy, water, gas;

2. provision of public services;

3. provision of communication services;

4. provision of transportation services by rail, services for the transportation of passengers, baggage and cargo by air;

5. provision of services under a transport expedition agreement, under an agreement the terms of which correspond to the terms of the commission agreement, services of a wagon (container) operator;

6. provision of services for the transportation of goods through the main pipeline system, system services provided by the system operator;

7. provision of services for providing credit (loan, microcredit);

8. carrying out banking transactions subject to value added tax;

9. sales of goods, works, services under contracts concluded for a period of one year or more, to persons specified in clause 1 of Article 131 of this Code;

10. recognition of the date of the turnover under clause 2 of Article 460 of this Code;

11. provision by the National Highway Operator of services for which tolls are collected for travel on toll roads;

12. provision of services by the State Corporation;

13. provision of services for the collection, exchange, processing and distribution of information generated when making payments and (or) money transfers, including transactions with payment cards and electronic money.

3. In the case of export of goods placed under the customs export procedure, an invoice is issued no later than twenty calendar days after the date of the sale turnover.

4. When transferring property into financial leasing, in part of the accrued amount of remuneration, an invoice is issued based on the results of the calendar quarter no later than the 20th day of the month following the quarter based on the results of which the invoice is issued.

5. In the case of sales of periodicals or other media products, including those posted on an Internet resource in public telecommunications networks, an invoice is issued no later than fifteen calendar days after the date of sale.

The taxpayer has the right to issue an invoice earlier than the date of turnover for the entire sales turnover, the date of which falls within a calendar year.

6. A corrected invoice is issued upon the occurrence of the event provided for in clause 1 of Article 499 of this Code.

7. Unless otherwise established by this paragraph, an additional invoice is issued no earlier than the date of the turnover for the amount of the adjustment and no later than fifteen calendar days after such date.

An additional invoice is issued by the legal successor of the reorganized legal entity upwards no later than one hundred and eighty calendar days after the date of the turnover.

If the requirements of Article 213 of this Code are not met, an additional invoice is issued by the lessor no later than fifteen calendar days from the date of such a case.

8. When the recipient of goods, works, services requests an invoice in accordance with paragraphs 4 and 5 of Article 208 and clauses 4 and 5 of Article 491 of this Code, an invoice is issued no later than thirty calendar days after the date of the turnover.

9. In the case of the acquisition from a non-resident of works, services, which are the turnover of the buyer of such works, services, an invoice in electronic form is issued by the buyer after payment of the value added tax to the budget for the non-resident on such turnover, but no later than five calendar days from the date of such payment, including through offsets in the manner prescribed by Articles 122 and 123 of this Code.

Article 494. Peculiarities of issuing invoices by forwarders

1. Issuing invoices when performing work or providing services under a transport forwarding agreement for a party who is a client under such an agreement is carried out by the forwarder, regardless of whether he is a value added tax payer or not.

The invoice is issued by the forwarder on the basis of invoices issued by carriers and other suppliers of work and services who are payers of value added tax.

If the carrier (supplier) is not a value added tax payer, the invoice is issued by the forwarder on the basis of a document confirming the cost of work and services.

2. The invoice issued by the forwarder indicates the taxable (non-taxable) turnover, taking into account the cost of work and services performed and provided by carriers and (or) suppliers under the transport expedition agreement:

1. who are payers of value added tax;

2. who are not payers of value added tax.

The amount of remuneration under the transport expedition agreement, included in the forwarder's turnover in the invoice, is highlighted as a separate line.

In the invoice issued by the forwarder, as details:

supplier – details of the forwarder are indicated;

recipient – ​​details of the taxpayer who is the client under the transport expedition agreement are indicated.

3. When carrying out activities under a transport expedition agreement, the freight forwarder draws up a tax register in accordance with Article 205 of this Code, disclosing information about carriers and (or) suppliers of work, services provided under such an agreement, as well as their cost.

4. An invoice issued in accordance with the specified requirements is the basis for offsetting the amount of value added tax by the party who is the client under the transport expedition agreement.

Article 495. Peculiarities of issuing invoices under contracts, the terms of which correspond to the terms of the commission agreement

1. When selling goods, performing work, providing services on terms that comply with the terms of the commission agreement, if the principal and (or) commission agent are payers of value added tax, invoices are issued to the buyer of goods, work, services by the commission agent, regardless of whether he is a payer of value added tax or not.

The amount of turnover for the sale of goods, works, services in the invoice issued by the commission agent is indicated based on the cost of goods, works, services at which the commission agent sells them to the buyer.

The invoice is issued by the commission agent taking into account the following data:

an invoice issued to the commission agent by the committent, who is a payer of value added tax (in this case, the amount of taxable (non-taxable) turnover indicated in the invoice issued to the commission agent by the committent is included in the taxable (non-taxable) turnover in the invoice issued by the commission agent to the buyer);

a document confirming the cost of goods, works, services, issued by a principal who is not a payer of value added tax (in this case, the cost of goods, works, services indicated in such a document is included in non-taxable turnover in the invoice issued by the commission agent to the buyer).

The amount of turnover in the invoice issued by the principal to the commission agent is indicated based on the cost of goods, works, services at which they were provided to the commission agent for the purpose of sale.

The amount of turnover in the invoice issued by the commission agent to the principal is indicated based on the amount of the commission agent's commission and the cost of work and services, which is the commission agent's turnover for the acquisition of work and services from a non-resident.

2. When the principal issues an invoice to the commission agent for the sale of goods, works, services on conditions corresponding to the terms of the commission agreement as details:

supplier – details of the principal are indicated indicating the status “committee”;

recipient – ​​details of the commission agent are indicated indicating the status “commission agent”.

When the commission agent issues an invoice to the recipient of goods, works, services, the details of the commission agent are indicated as the supplier's details, indicating the status "commission agent".

3. When the commission agent transfers to the principal the goods purchased for the principal on the terms corresponding to the terms of the commission agreement, as well as the performance of work, the provision of services by a third party for the principal under a transaction concluded by such a third party with the commission agent, the issuance of invoices to the principal is carried out by the commission agent.

The provisions of this paragraph apply if the commission agent and (or) the person from whom the commission agent purchases goods, works, services for the principal are payers of value added tax.

The amount of turnover for the sale of goods, works, services in the invoice issued by the commission agent is indicated taking into account the cost of goods, works, services purchased by the commission agent for the principal under the terms of the commission agreement.

The invoice is issued by the commission agent taking into account the following data:

an invoice issued to the commission agent by a third party who is a payer of value added tax (in this case, the amount of taxable (non-taxable) turnover indicated in the invoice issued by the third party to the commission agent is included in the taxable (non-taxable) turnover in the invoice issued by the commission agent to the principal);

a document confirming the cost of goods, works, services, issued by a third party who is not a payer of value added tax (in this case, the cost of goods, works, services indicated in such a document is included in the non-taxable turnover in the invoice issued by the commission agent to the principal, except for works, services that are the turnover of the commission agent for the acquisition of works, services from a non-resident);

an invoice in electronic form issued by the commission agent on the basis of a document confirming the cost of work, services that are the turnover of the commission agent for the acquisition of work, services from a non-resident, and a payment document confirming the payment of value added tax for a non-resident;

a declaration for goods drawn up in accordance with the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan, or an application for the import of goods and payment of indirect taxes - in the case of import of goods.

The amount of the commission agent's commission and the cost of work, services, which are the commission agent's turnover for the acquisition of work, services from a non-resident, are indicated on separate lines in the invoice issued to the principal. Moreover, if the commission agent is not a payer of value added tax, the amount of remuneration is indicated with the mark “Excluding VAT”.

4. When the commission agent issues an invoice to the principal for the goods, works, and services purchased for the principal under the terms of the commission agreement, as details:

supplier – details of the commission agent are indicated indicating the status “commission agent”;

recipient – ​​details of the principal are indicated indicating the status “committee”.

When issuing an invoice to a commission agent by a third party who is a supplier of goods, works, services, the details of the commission agent are indicated as the recipient's details.

5. When issuing an invoice by a commission agent under an agreement that complies with the terms of the commission agreement, in the cases provided for by this article, if there is remuneration in the invoice, the amount of such remuneration is highlighted on a separate line.

6. An invoice issued in accordance with the specified requirements, as well as the requirements of Article 480 of this Code, is the basis for offsetting the amount of value added tax by the principal or buyer of goods, works, services under a commission agreement.

Article 496. Peculiarities of issuing invoices for the sale (purchase) of goods, works, services carried out under joint activity agreements

1. When selling goods, works, services under a joint activity agreement:

1. the invoice is issued by one of the parties to the joint activity agreement, indicating in the line reserved for the supplier (seller), the details of each participant in the joint activity agreement;

2. the invoice reflects the total amount of turnover, as well as the amount of turnover attributable to each of the participants in accordance with the terms of the joint activity agreement.

2. When purchasing goods, works, services under a joint activity agreement:

1. in the invoice issued by the supplier of goods, works, services, one of the participants in the joint activity agreement is reflected as the recipient of the goods, works, services (buyer), indicating in the line reserved for the recipient (buyer), the details of each participant in the joint activity agreement;

2. the invoice reflects the total amount of the acquisition, including the amount of value added tax attributable to each of the participants in the joint activity agreement.

3. If the sale or purchase of goods, works, services under a joint activity agreement is carried out by an attorney, in the invoice the details of the attorney are reflected in the line reserved for the details of the authorized supplier or authorized recipient, and the details of the participants in the joint activity agreement and the amount of turnover or the amount of the acquisition are reflected taking into account the provisions of clause 1 and 2 of this article.

4. The provisions of this article do not apply when selling (purchasing) goods, works, services by the operator in the cases provided for by clause 3 of Article 507 of this Code.

Article 497. Peculiarities of issuing invoices when providing legal assistance by a lawyer through a law office

1. When providing legal assistance by a lawyer who has established a law office independently or jointly with other lawyers, under contracts concluded by such a law office, an invoice is issued by the law office on its own behalf indicating:

1. in the line reserved for the attorney - his details;

2. in the line reserved for the supplier (seller) - details of each lawyer who provided legal assistance under the contract for the provision of legal assistance.

2. The invoice issued in accordance with this article shall reflect:

1. total amount of turnover;

2. the amount of turnover attributable to each lawyer who provided legal assistance under the contract for the provision of legal assistance.

Article 498. Peculiarities of issuing invoices in individual cases

1. When selling (purchasing) goods, works, services by the operator in the cases provided for in clause 3 of Article 507 of this Code, an invoice is issued in accordance with the requirements of this chapter indicating the details of the operator as a supplier (buyer).

2. The issuance of an invoice to the buyer of goods, works, services sold on the terms corresponding to the agency agreement is carried out by an attorney reflecting the details of the principal, and in the cases provided for by clause 2 of Article 455 of this Code, by an attorney in the manner prescribed by this Code section.

3. In the event that a taxpayer issues an invoice earlier than the date of turnover for the entire turnover for a calendar year for the sale of periodicals or other media products, including those posted on an Internet resource in public telecommunication networks, the invoice separately indicates the amount of sales turnover and the corresponding amount of value added tax attributable to each tax period included in such calendar year.

Article 499. Issuance of a corrected invoice

1. A corrected invoice is issued if it is necessary to make changes and (or) additions to a previously issued invoice, correct errors that do not entail a replacement of the supplier and (or) recipient of goods, works, services.

When issuing a corrected invoice, the previously issued invoice is canceled, and additional invoices, if any, are also canceled.

To restore canceled additional invoices, additional invoices are issued to the corrected invoice.

2. The corrected invoice must:

1. comply with the requirements established by this chapter for issuing invoices;

2. contain the following information:

a note indicating that the invoice is corrected;

serial number and date of issue of the corrected invoice;

serial number and date of issue of the canceled invoice.

3. For a corrected invoice issued on paper, it is necessary to have one of the confirmations of receipt of such an invoice by the recipient of goods, works, services:

1. certification by the recipient of goods, works, services of such an invoice with signatures and seal in accordance with clause 6 of Article 492 of this Code;

2. sending by the supplier of goods, works, services of such an invoice to the recipient of goods, works, services by registered mail and the presence of notification of its receipt;

3. availability of a letter from the recipient of goods, works, services regarding receipt of such an invoice signed and stamped:

for legal entities - containing the name and an indication of the organizational and legal form, if this person, in accordance with the legislation of the Republic of Kazakhstan, must have a seal;

for individual entrepreneurs - if available, containing the last name, first name and patronymic and (or) name.

4. According to the corrected invoice issued in electronic form, the recipient of goods, works, services:

1. is obliged to confirm the issuance of such an invoice or reject it in case of disagreement - if the recipient of such a corrected invoice is a payer of value added tax. In this case, the invoice is considered issued if there is confirmation from the recipient of such an invoice;

2. has the right, within ten calendar days from the date of receipt of a corrected invoice, to reject the issuance of such an invoice - if the recipient of the corrected invoice is not a payer of value added tax. If such a deviation is not made within the period specified in this subparagraph, then the invoice is considered confirmed by the recipient of the goods, works, services. In this case, the recipient has the right to contact the supplier of goods, works, services with a request to withdraw such a corrected invoice.

The provisions of this article do not apply in cases provided for by Article 500 of this Code.

5. The legal successor of the reorganized legal entity shall not issue a corrected invoice, except in cases of reorganization through transformation.

Article 500. Issuance of an additional invoice

1. An additional invoice is issued by the supplier in the following cases:

1. adjustments to the size of turnover in accordance with Article 464 of this Code;

2. non-compliance with the requirements of Article 213 of this Code.

2. The additional invoice must:

1. comply with the requirements established by this chapter for issuing invoices;

2. contain the following information:

a note indicating that the invoice is additional;

serial number and date of issue of the additional invoice;

serial number and date of issue of the invoice, to which an additional invoice is issued;

the amount of adjustment to the size of turnover in the event of a change;

the amount of adjustment to the value added tax in case of its change;

the date of the turnover for the amount of adjustment of the amount of turnover - when extracting in electronic form;

mark “non-compliance with Article 213 of the Tax Code of the Republic of Kazakhstan” in the case established by subparagraph 2) of paragraph 1 of this article.

3. For an additional invoice issued on paper, it is necessary to have one of the confirmations of receipt of such an invoice by the recipient of goods, works, services:

1. certification by the recipient of goods, works, services of such an invoice with signatures and seal in accordance with clause 6 of Article 492 of this Code;

2. sending by the supplier of goods, works, services of such an invoice to the recipient of goods, works, services by registered mail and the presence of notification of its receipt;

3. availability of a letter from the recipient of goods, works, services regarding receipt of such an invoice signed and stamped:

for legal entities - containing the name and an indication of the organizational and legal form, if this person, in accordance with the legislation of the Republic of Kazakhstan, must have a seal;

for individual entrepreneurs - if available, containing the last name, first name and patronymic and (or) name.

4. According to an additional invoice issued in electronic form, the recipient of goods, works, services:

1. is obliged to confirm the issuance of such an invoice or reject it in case of disagreement - if the recipient of such an additional invoice is a payer of value added tax. In this case, the invoice is considered issued if there is confirmation from the recipient of such an invoice;

2. has the right, within ten calendar days from the date of receipt of an additional invoice, to reject the issuance of such an invoice - if the recipient of the additional invoice is not a payer of value added tax. If such a deviation is not made within the period specified in this subparagraph, then the invoice is considered confirmed by the recipient of the goods, works, services. In this case, the recipient has the right to contact the supplier of goods, works, services with a request to withdraw such additional invoice.

Article 501. Revocation of an invoice

1. Revocation of an issued invoice in electronic form is carried out in order to invalidate the invoice. The revocation of an invoice is carried out by the taxpayer who issued the invoice.

2. According to a revoked invoice issued in electronic form, the recipient of goods, works, services:

1. is obliged to confirm the revocation of such an invoice or reject it in case of disagreement - if the recipient of such an invoice is a payer of value added tax. In this case, the invoice is considered revoked if there is confirmation from the recipient of such an invoice;

2. has the right, within ten calendar days from the date of revocation of the invoice, to reject the revocation of such an invoice - if the recipient of the invoice is not a payer of value added tax. If such a deviation is not made within the period specified in this subclause, then the withdrawal of the invoice is considered confirmed by the recipient of the goods, works, services. In this case, the recipient has the right to contact the supplier of goods, works, services with a request to restore the previously issued invoice.

Chapter 51. PROCEDURE FOR CALCULATION AND PAYMENT OF TAX

Article 502. Calculation of value added tax

1. Value added tax, with the exception of value added tax assessed on taxable imports, is calculated for the tax period in the following order:

the amount of value added tax accrued on taxable turnover,

minus

the amount of value added tax allowed for credit, determined in accordance with Articles 488 and 489 of this Code,

minus

additional amount of value added tax to be offset, determined in accordance with Article 490 of this Code.

2. The amount of value added tax accrued on taxable turnover is determined in the following order:

the product of the rate established by clauses 1, 2 and 3 Article 503 of this Code, and taxable turnover, with the exception of sales turnover specified in Chapter 47 of this Code, reduced and (or) increased by the amount of turnover provided for by Articles 464 and 465 of this Code,

plus

the product of the rate established by clause 4 of Article 503 of this Code, and the sales turnover specified in Chapter 47 of this Code, reduced and (or) increased by the amount of turnover provided for by Articles 464 and 465 of this Code.

3. If the result of the calculation provided for in clause 1 of this article has:

1. a positive value, such a result is the amount of tax payable to the budget in the manner prescribed by this Code;

2. a negative value, such a result is an excess of the amount of value added tax attributed to the offset over the amount of the accrued tax.

4. The amount of value added tax for a non-resident is calculated by applying the rate provided for in clause 1 of Article 503 of this Code to the amount of turnover for the acquisition of works and services from a non-resident.

Article 503. Value added tax rates

1. Unless otherwise established by this article, the value added tax rate is 16 percent and is applied to the amount of taxable turnover and taxable imports.

2. The value added tax rate is 5 percent from January 1, 2026, 10 percent from January 1, 2027 and is applied:

1. to the amount of taxable turnover for sales and imports:

medicines, with the exception of goods provided for in subparagraph 28) of Article 474 of this Code and subparagraph 17) of paragraph 1 of the article 479 of this Code;

medical products, components of medical products, as well as technical auxiliary (compensatory) means in accordance with the legislation of the Republic of Kazakhstan on social protection.

The list of medicines, medical devices, components of medical products, as well as technical auxiliary (compensatory) means in accordance with the legislation of the Republic of Kazakhstan on social protection is established by the Government of the Republic of Kazakhstan;

2. to the amount of taxable turnover for the sale of medical services, including those provided as a complex, in accordance with the legislation of the Republic of Kazakhstan by a healthcare entity that has a license for medical activities.

The provisions of this subparagraph do not apply to medical services provided for by subparagraph 28) of Article 474 of this Code.

3. The value added tax rate is 10 percent and is applied to the amount of turnover on the sale of domestic periodicals.

4. Turnovers from the sale of goods, works, services specified in Chapter 47 of this Code are subject to value added tax at a zero rate.

In case of non-confirmation in accordance with Chapter 47 of this Code of turnover on the sale of goods, works, services, taxed at a zero rate, the specified turnover on the sale of goods and services is subject to value added tax at the rate specified in clause 1 of this article.

The amounts and procedure for payment of uniform rates of customs duties, taxes, as well as the total customs payment are established by the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan.

5. When a person is deregistered for value added tax, the value added tax rate is applied to the amount of taxable turnover determined in accordance with clause 4 of Article 461 of this Code:

1. for inventories - valid on the date of deregistration of the person for value added tax;

2. for fixed assets, intangible and biological assets, investments in real estate - in force on the date of their acquisition.

Article 504. Tax period

The tax period for value added tax is a calendar quarter.

Article 505. Tax return

1. The payer of the value added tax specified in subparagraph 1) of paragraph 1 of Article 447 of this Code is obliged to submit a value added tax return to the tax authority at the location for each tax period no earlier than the 15th day of the month following the reporting tax period and no later The 15th day of the second month following the reporting tax period, unless otherwise provided by this article.

The obligation to submit a value added tax return does not apply to persons specified in subparagraph 2) paragraph 1 of Article 447 of this Code, for whom registration for value added tax has not been carried out.

In the cases provided for by clause 3 of Article 507 of this Code, the operator submits a value added tax declaration for activities carried out under a production sharing agreement (contract).

2. The payer of value added tax is obliged to submit a liquidation declaration for value added tax:

upon deregistration for value added tax in the manner prescribed by Article 103 of this Code.

upon liquidation in the manner prescribed by Chapter 7 of this Code.

Article 506. Deadlines for payment of value added tax

Value added tax is subject to payment to the budget at the location of the taxpayer within the following periods:

1. no later than the 25th day of the second month following the reporting tax period - the amount of value added tax payable to the budget for each tax period, as well as the calculated value added tax for a non-resident, with the exception of the value added tax specified in subparagraphs 2) and 3) part one of this article;

2. within the time limits determined by the customs legislation of the Republic of Kazakhstan - the amount of value added tax on imported goods;

3. no later than ten calendar days from the date of submission of the liquidation declaration for value added tax to the tax authority - the amount of value added tax reflected in such a declaration, in the event of deregistration of the payer of value added tax from registration for value added tax in accordance with Article 103 of this Code.

If the deadline for payment of value added tax reflected in the value added tax declaration submitted for the tax period preceding the tax period for which the liquidation declaration for such tax is submitted occurs after the expiration of the period specified in subparagraph 3) of part one of this article, payment tax is carried out no later than ten calendar days from the date of submission of the liquidation declaration to the tax authority.

Article 507. Peculiarities of fulfillment of the tax obligation for value added tax by subsoil users operating under an agreement (contract) on production sharing as part of a simple partnership (consortium)

1. The tax obligation to prepare and submit tax forms for value added tax as part of activities under a production sharing agreement (contract) must be fulfilled in one of the following ways:

each participant of a simple partnership in terms of the share of value added tax attributable to the specified participant;

the operator summarizes the activities carried out under the production sharing agreement (contract), if the terms of the production sharing agreement (contract) authorize the operator to fulfill such a tax obligation.

2. When fulfilling the tax obligation to prepare and submit tax forms for value added tax, each participant of a simple partnership (consortium):

invoices for the sale (purchase) of goods, works, services are issued in accordance with the requirements of Article 496 of this Code;

a value added tax declaration and registers of invoices, which are annex to the declaration, are submitted by each participant in a simple partnership (consortium) in the part attributable to the share of such participant;

calculated, accrued (reduced), transferred and paid (including credited and returned) amounts of value added tax are reflected in the personal account of each participant in a simple partnership in the part attributable to the share of the specified person;

the excess value added tax is refunded to the participant of the simple partnership (consortium) who submitted the declaration;

The procedure for tax administration, including delivery of orders, notices and tax audit reports, is applied to each participant in a simple partnership (consortium) in the manner prescribed by this Code.

3. When fulfilling the tax obligation to compile and submit tax forms for value added tax, the operator summarizes the activities carried out under the production sharing agreement (contract):

invoices for the sale (purchase) of goods, works, services are issued in accordance with the generally established procedure in accordance with the requirements of Chapter 50 of this Code indicating the operator’s details;

the value added tax declaration and registers of invoices, which are annex to the declaration, are presented by the operator in summary for the activities carried out under the production sharing agreement (contract);

calculated, accrued (reduced), transferred and paid (including credited and returned) amounts of value added tax are reflected on the operator’s personal account;

the excess value added tax is refunded to the operator;

the procedure for tax administration, including delivery of an order, notification and tax audit report, is applied to the operator in accordance with the procedure provided for by this Code for taxpayers (tax agents), and at the same time, the specified documents are considered to be delivered to each participant in a simple partnership (consortium) as a taxpayer under a production sharing agreement (contract).

4. The chosen method of fulfilling the tax obligation to compile and submit tax forms for value added tax in accordance with this article must be reflected in the tax accounting policy and remain unchanged until the expiration of the production sharing agreement (contract).

Article 508. Payment of value added tax on imported goods by offset method

1. Value added tax is paid by offset method in the manner prescribed by this article, by value added tax payers specified in subparagraph 1) of paragraph 1 of Article 447 of this Code, for the following goods placed under the customs procedure of release for domestic consumption:

1. equipment;

2. agricultural machinery;

3. freight rolling stock of road transport;

4. helicopters and airplanes;

5. sea vessels;

6. railway locomotives and cars;

7. spare parts for the goods specified in subparagraphs 2) – 6) of this paragraph;

8. breeding animals and equipment for artificial insemination;

9. live cattle.

The list of specified goods and the procedure for its formation are approved by the Government of the Republic of Kazakhstan.

This list includes goods that are not produced on the territory of the Republic of Kazakhstan.

This list includes the goods specified in subparagraphs 8) and 9) part one of this paragraph, which do not cover the needs of the Republic of Kazakhstan.

2. The provisions of this article regarding payment of value added tax by offset method apply to goods imported by the payer of value added tax specified in subparagraph 1) of paragraph 1 of Article 447 of this Code:

1. not intended for further sale or transfer to international financial leasing;

2. for the purpose of transfer to financial leasing, with the exception of transfer to international financial leasing;

3. specified in subparagraph 7) part one of paragraph 1 of this article, used in the production of agricultural machinery included in the list established by the authorized body in the field of development of the agro-industrial complex in agreement with the central authorized body for state planning and the authorized body.

3. The amount of value added tax paid by the offset method is reflected in the value added tax declaration simultaneously in accrual and offset in the manner determined by the tax legislation of the Republic of Kazakhstan.

In case of violation during the mandatory period of use of the requirements established by clause 2 of this article, value added tax on imported goods is subject to payment with a penalty accrual from the period established for payment of value added tax on imported goods, in the manner and amount determined by the customs legislation of the EAEU and (or) customs legislation of the Republic of Kazakhstan. The mandatory period for the use of imported goods is the period from the date of release of goods for domestic consumption into the territory of the Republic of Kazakhstan:

five years – for imported goods (except for poultry);

18 months – for poultry.

In this case, the following are not violations of the requirements established by this article:

1. forced slaughter of animals specified in subparagraphs 8) and 9) part one of paragraph 1 of this article, and (or) sale of meat and meat products obtained as a result of such forced slaughter, or loss (mortality) of such animals within the limits of natural loss rates.

The procedure for forced slaughter and the norms of natural loss are approved by the authorized body in the field of development of the agro-industrial complex;

2. export of goods in accordance with the customs procedure for re-export of previously imported goods, subject to the conditions for placing goods under the customs procedure for re-export;

3. deregistration for value added tax after the release of goods;

4. disposal (write-off) of goods as a result of an accident, crash and (or) malfunction in the presence of a document confirming the impossibility of restoring the specified goods.

4. Sales of goods for which the value added tax on imported goods has been paid by the offset method, after the expiration of the mandatory period of use from the date of their release for domestic consumption in the territory of the Republic of Kazakhstan, are not subject to value added tax on imported goods.

The provisions of this paragraph also apply to the sale after December 31, 2008 of goods imported before December 31, 2008 for own production needs, for the import of which value added tax was paid using the offset method.

5. Turnovers from the sale of goods specified in clause 1 of this article, for which value added tax was paid by the offset method, are exempt from value added tax when transferred into financial leasing.

The provision of this paragraph also applies to the transfer after December 31, 2008 into financial leasing of goods imported before December 31, 2008 for own production needs, for which value added tax was paid by the offset method.

Article 509. Payment of value added tax on goods imported into the territory of the Republic of Kazakhstan from the territory of the EAEU member states by offset method

1. Value added tax is paid by the offset method in the manner prescribed by this article, by value added tax payers specified in subparagraph 1) of paragraph 1 of Article 447 of this Code, for the following goods imported into the territory of the Republic of Kazakhstan from the territory of the EAEU member states:

1. equipment;

2. agricultural machinery;

3. freight rolling stock of road transport;

4. helicopters and airplanes;

5. sea vessels;

6. railway locomotives and cars;

7. spare parts for the goods specified in subparagraphs 2) - 6) of this paragraph;

8. breeding animals and equipment for artificial insemination;

9. live cattle.

The list of specified goods and the procedure for its formation are approved by the Government of the Republic of Kazakhstan.

This list includes goods that are not produced on the territory of the Republic of Kazakhstan.

This list includes the goods specified in subparagraphs 8) and 9) part one of this paragraph, which do not cover the needs of the Republic of Kazakhstan.

2. The provisions of this article regarding payment of value added tax by offset method apply to goods imported by the payer of value added tax specified in subparagraph 1) of paragraph 1 of Article 447 of this Code:

1. not intended for further sale or transfer to international financial leasing;

2. for the purpose of transfer to financial leasing, with the exception of transfer to international financial leasing;

3. specified in subparagraph 7) part one of paragraph 1 of this article, used in the production of agricultural machinery included in the list established by the authorized body in the field of development of the agro-industrial complex in agreement with the central authorized body for state planning and the authorized body.

3. The payer of the value added tax specified in subparagraph 1) of paragraph 1 of Article 447 of this Code, simultaneously with the application for the import of goods and payment of indirect taxes, submits to the tax authority:

1. documents specified in clause 2 of Article 530 of this Code;

2. documents describing the main technical and commercial characteristics of goods, allowing the product to be classified as a specific commodity subposition of the unified Commodity Nomenclature for Foreign Economic Activity of the EAEU. If necessary, photographs, drawings, drawings, product passports, samples, samples of goods and other documents are provided.

4. The import of goods specified in clause 1 of this article is carried out without actual payment of value added tax, subject to payment of excise taxes on excisable goods in the prescribed manner.

5. The amount of value added tax paid by the offset method is reflected in the value added tax declaration simultaneously in accrual and offset in the manner determined by the tax legislation of the Republic of Kazakhstan.

In case of violation during the mandatory period of use of the requirements established by clause 2 of this article, value added tax on imported goods is subject to payment with penalties from the period established for payment of value added tax when importing goods, in the manner and amount determined by the tax legislation of the Republic of Kazakhstan. The mandatory period for the use of imported goods is the period from the date of import of goods into the territory of the Republic of Kazakhstan:

five years – for imported goods (except for poultry);

18 months – for poultry.

In this case, the following are not violations of the requirements established by this article:

1. forced slaughter of animals specified in subparagraphs 8) and 9) part one of paragraph 1 of this article, and (or) sale of meat and meat products obtained as a result of such slaughter, or loss (mortality) of such animals within the limits of natural loss rates.

The procedure for forced slaughter and the norms of natural loss are approved by the authorized body in the field of development of the agro-industrial complex;

2. deregistration for value added tax after the date of registration of imported goods determined in accordance with Article 516 of this Code;

3. disposal (write-off) of goods as a result of an accident, crash and (or) malfunction in the presence of a document confirming the impossibility of restoring the specified goods.

6. Turnovers from the sale of goods specified in clause 1 of this article, for which value added tax was paid by the offset method, are exempt from value added tax when transferred into financial leasing.

7. The provisions of this article also apply to goods imported into the territory of the Republic of Kazakhstan from the territory of the EAEU member states under leasing agreements (contracts) in terms of the amount of value added tax attributable to the amount of the lease payment provided for by the leasing agreement, excluding remuneration.

Article 510. Relations with the budget regarding value added tax

1. The excess of the amount of value added tax attributable to offset over the amount of accrued tax, accumulated according to the declaration on an accrual basis at the end of the reporting tax period (hereinafter for the purposes of this article - the amount of excess tax), is offset against future payments of value added tax (hereinafter for the purposes of this article - tax).

The amount of excess tax is not offset against the payment of tax on imported goods and (or) when purchasing works or services from a non-resident.

2. The following are subject to refund from the budget:

1. tax overpaid to the budget in accordance with paragraph 1 of Chapter 10 of this Code;

2. the amount of excess tax in accordance with paragraph 2 of Chapter 10 of this Code;

3. tax on other grounds in accordance with paragraph 3 of Chapter 10 of this Code.

3. For taxpayers deregistered as a taxpayer, the amount of excess tax that has developed is subject to write-off:

on the date of deregistration of the taxpayer, in case of failure to fulfill the conditions provided for in clause 2 of Article 496 of this Code;

after fulfilling the requirements specified in subparagraph 3) of paragraph 1 of Article 439 of this Code.

The excess tax is written off from the taxpayer's personal account in accordance with the procedure for maintaining a personal account, determined by the authorized body.

Chapter 52. FEATURES OF VALUE ADDED TAX WHEN EXPORTING AND IMPORTING GOODS, PERFORMANCE OF WORK, RENDERING SERVICES IN THE EAEU

Article 511. General provisions

1. The provisions of this chapter are established on the basis of international treaties concluded between the member states of the EAEU, and regulate taxation in terms of value added tax on the export and import of goods, performance of work, provision of services, as well as its tax administration in mutual trade of the member states of the EAEU.

If this chapter establishes different rules regarding the imposition of value added tax on the export and import of goods, performance of work, provision of services, as well as its tax administration, than those contained in other chapters of this Code, the rules of this chapter are applied.

Issues not regulated in this chapter regarding the imposition of value added tax on the export and import of goods, performance of work, provision of services, as well as its tax administration, are regulated by other chapters of this Code, as well as by the Law of the Republic of Kazakhstan on the entry into force of this Code.

The concepts used in this chapter are provided for by international treaties ratified by the Republic of Kazakhstan and concluded between the member states of the EAEU.

If the international treaties ratified by the Republic of Kazakhstan and concluded between the member states of the EAEU do not provide for the concepts used in this chapter, the concepts provided for in the relevant articles of this Code, civil and other branches of legislation of the Republic of Kazakhstan are applied.

The collection of value added tax on goods imported into the territory of the Republic of Kazakhstan from the territory of another EAEU member state is carried out by tax authorities at the rate established by clause 1 of Article 503 of this Code, applied to the amount of taxable imports.

Tax control over the taxpayer’s fulfillment of the tax obligation for value added tax when exporting and importing goods, performing work, providing services in mutual trade of the EAEU member states is carried out by tax authorities on the basis of tax reporting submitted by the taxpayer, as well as information and (or) documents on the taxpayer’s activities received from government bodies and other persons.

For the purposes of this chapter, the cost of goods, works, services in foreign currency is recalculated in tenge at the official exchange rate established on the date of turnover for the sale of goods, works, services, taxable imports.

2. For the purposes of this chapter, leasing is the transfer of property (the subject of leasing) under a leasing agreement for a period of more than three years, if it meets one of the following conditions:

1. the transfer of property (the subject of leasing) into the ownership of the lessee at a fixed price is determined by the leasing agreement;

2. the leasing term exceeds 75 percent of the useful life of the property transferred under leasing (the subject of leasing);

3. the current (discounted) cost of leasing payments for the entire leasing period exceeds 90 percent of the value of the property transferred under leasing (the subject of leasing).

For the purposes of this chapter, such a transfer is considered as the sale of property (the subject of leasing) by the lessor and the purchase of this property (the subject of leasing) by the lessee. In this case, the lessee is considered as the owner of the leased item, and lease payments are considered as payments on a loan provided to the lessee in the amount of part of the cost of the goods.

For the purposes of this chapter, a leasing payment is understood to be part of the cost of the goods (the leased asset), taking into account the remuneration provided for in the leasing agreement (contract).

For the purposes of this chapter, leasing transactions are not recognized as leasing in the event of non-compliance with the above conditions or termination of the leasing agreement under them (termination of obligations under the leasing agreement) before the expiration of three years from the date of conclusion of such agreements.

For the purposes of this chapter, remuneration under a leasing agreement means all payments associated with the transfer of property (the leased asset) under leasing, with the exception of the cost at which such property (the leased asset) was received (transferred), payments to a person who is not a lessor or a related party for the lessee.

Article 512. Payers of value added tax in the EAEU

Payers of value added tax in the EAEU are:

1. persons specified in subparagraph 1) paragraph 1 of Article 447 of this Code;

2. persons importing goods into the territory of the Republic of Kazakhstan from the territory of the EAEU member states:

legal entity – resident;

structural unit of a resident legal entity if it is a party to the agreement (contract);

a structural unit of a resident legal entity on the basis of an appropriate decision of such a legal entity if, under the terms of the agreement (contract) between a resident legal entity and a taxpayer of a member state of the EAEU, the recipient of the goods is a structural unit of a resident legal entity;

a non-resident legal entity operating through a permanent establishment without opening a structural unit, registered as a taxpayer with the tax authorities of the Republic of Kazakhstan;

a non-resident legal entity operating in the Republic of Kazakhstan through a structural unit;

a non-resident legal entity carrying out activities without establishing a permanent establishment;

trustees importing goods as part of activities under trust management agreements with the founders of trust management or with beneficiaries in other cases of trust management;

diplomatic and equivalent representations of a foreign state accredited in the Republic of Kazakhstan, persons belonging to the diplomatic, administrative and technical staff of these representations, including members of their families living with them; a consular office of a foreign state accredited in the Republic of Kazakhstan, consular officials, consular employees, including members of their families living with them;

persons engaged in private practice, importing goods for the purpose of carrying out notarial activities, activities for the execution of executive documents, advocacy, professional activities of a mediator;

an individual who imports goods for business purposes. The criteria for classifying goods as imported for business purposes are established by the authorized body.

Article 513. Objects of taxation, determination of taxable turnover

Unless otherwise established by Article 514 of this Code, objects subject to value added tax in the EAEU, as well as taxable turnover are determined in accordance with Articles 448, 449 and 454 of this Code.

Article 514. Determination of turnover from the sale of goods, works, services and taxable imports into the EAEU

1. Turnover for the sale of goods is the export of goods from the territory of the Republic of Kazakhstan to the territory of another state – a member of the EAEU.

2. Temporary export of goods from the territory of the Republic of Kazakhstan to the territory of the EAEU member states, which will subsequently be imported into the territory of the Republic of Kazakhstan without changing their properties and characteristics, is not sales turnover.

3. Turnover for the sale of works and services in the EAEU is turnover in accordance with clause 2 of Article 452 of this Code, if on the basis of clause 2 of Article 515 of this Code, the place of implementation of works and services is recognized as the Republic of Kazakhstan.

4. Taxable imports are:

1. goods imported (imported) into the territory of the Republic of Kazakhstan (except for those exempt from value added tax in accordance with clause 2 of Article 525 of this Code).

The provision of this subparagraph also applies to imported (imported) vehicles subject to state registration with state bodies of the Republic of Kazakhstan;

2. goods that are products of processing of customer-supplied raw materials, imported into the territory of the Republic of Kazakhstan from the territory of another state - a member of the EAEU.

5. Is not a taxable import:

1. temporary import of goods into the territory of the Republic of Kazakhstan from the territory of the EAEU member states, which will subsequently be exported from the territory of the Republic of Kazakhstan without changing their properties and characteristics;

2. import of goods into the territory of the Republic of Kazakhstan from the territory of the EAEU member states without changing the properties and characteristics that were previously temporarily exported to the territory of the EAEU member states.

The provisions of this paragraph apply to the temporary import of goods:

1. under property lease (lease) agreements of movable property and vehicles;

2. to exhibitions and fairs.

The provisions of this paragraph do not apply to vehicles through which international transportation services are provided under paragraph 2 of Article 468 of this Code.

In the case of the sale of goods specified in this paragraph, the import of such goods is recognized as a taxable import and is subject to value added tax on imported goods from the date of registration of such goods in the manner and amount determined by this Code.

If temporarily imported goods are located on the territory of the Republic of Kazakhstan for more than two years from the date of import, the import of such goods is recognized as a taxable import and is subject to value added tax on imported goods from the date of registration of such goods in the manner and amount determined by this Code.

6. Indirect taxes are not levied when importing into the territory of the Republic of Kazakhstan:

1. goods imported by individuals not for the purposes of entrepreneurial activity;

2. goods imported from the territory of a member state of the EAEU in connection with their transfer within one legal entity.

7. The taxpayer is obliged to notify the tax authorities when importing (exporting) goods specified in subparagraphs 1) and 2) part two of paragraph 5 and subparagraph 2) of paragraph 6 of this article.

When goods are temporarily imported into the territory of the Republic of Kazakhstan from the territory of the EAEU member states by a non-resident legal entity operating without establishing a permanent establishment in the Republic of Kazakhstan, the obligation to submit a notification arises from the taxpayer of the Republic of Kazakhstan who received the goods for temporary use.

The form of notification of the import (export) of goods, the procedure and timing of its submission to the tax authorities are approved by the authorized body.

Article 515. Place of sale of goods, works, services

1. The place of sale of goods is determined in accordance with clause 1 of Article 459 of this Code.

2. The territory of a member state of the EAEU is recognized as the place of implementation of works and services if:

1. works and services are directly related to real estate located on the territory of this state.

The provisions of this subparagraph also apply to services for renting, hiring and providing real estate for use on other grounds.

For the purposes of this subclause, real estate includes land plots, subsoil plots, isolated water bodies and everything that is firmly connected to the land, that is, objects whose movement without disproportionate damage to their purpose is impossible, including forests, perennial plantings, buildings, structures, pipelines, power lines, enterprises such as property complexes and space objects;

2. works and services are directly related to movable property, vehicles located on the territory of this state (except for services for rental, leasing and provision of movable property and vehicles for use on other grounds).

For the purposes of this subparagraph, movable property is considered to be things not related to the real estate specified in subparagraph 1) of this paragraph, vehicles.

For the purposes of this subclause, vehicles are considered to be sea and aircraft vessels, inland navigation vessels, and mixed (river-sea) navigation vessels; units of railway or tram rolling stock; buses; motor vehicles, including trailers and semi-trailers; cargo containers; mining dump trucks;

3. services in the field of culture, art, training (education), physical culture, tourism, recreation and sports are provided on the territory of this state;

4. the taxpayer of this state acquires:

consulting, legal, accounting, auditing, engineering, advertising, design, marketing services, information processing services, as well as research, development and experimental technology (technological) work;

works, services for the development of programs for electronic computers and databases (software and information products of computer technology), their adaptation and modification, maintenance of such programs and databases;

services for the provision of personnel in the event that the personnel work at the buyer’s place of business.

The provisions of this subparagraph also apply when:

transfer, provision, assignment of patents, licenses, other documents certifying rights to state-protected industrial property objects, trademarks, trademarks, trade names, service marks, copyrights, related rights or other similar rights;

rental, leasing and provision for use on other grounds of movable property, with the exception of rent, leasing and provision for use on other grounds of vehicles;

provision of services by a person who engages another person on behalf of the main party to the agreement (contract) to perform work and services provided for in this subclause;

5. work is performed, services are provided by the taxpayer of this state, unless otherwise provided by subparagraphs 1), 2), 3) and 4) of this paragraph.

The provisions of this subparagraph also apply when renting, leasing and providing vehicles for use on other grounds.

3. Documents confirming the place of implementation of works and services are:

agreement (contract) for the performance of work, provision of services, concluded between a taxpayer of the Republic of Kazakhstan and a taxpayer of a member state of the EAEU;

documents confirming the fact of performance of work, provision of services;

other documents provided for by the legislation of the Republic of Kazakhstan.

4. If the taxpayer performs or provides several types of work and services, the taxation procedure for which is regulated by this section, and the implementation of some works and services is of an auxiliary nature in relation to the implementation of other works and services, then the place of implementation of the auxiliary works and services is recognized as the place of implementation of the main works and services.

5. The provisions of this article do not apply in cases established by section 21 of this Code.

Article 516. Date of turnover for the sale of goods, works, services, taxable imports

1. For the purpose of calculating value added tax when selling goods for export, the date of turnover for the sale of goods is the date of shipment, defined as the date of the first drawing up of the primary accounting document confirming the shipment of goods, issued to the buyer of the goods (the first carrier).

2. Unless otherwise established by this article, the date of taxable import is the date of acceptance by the taxpayer of imported goods (including goods resulting from the performance of work under agreements (contracts) on their production), as well as goods received under an agreement (contract) providing for the provision of a loan in the form of things, goods that are products of processing of customer-supplied raw materials.

Unless otherwise established by this paragraph, for the purposes of this chapter, the date of registration of imported goods is:

1. the earliest date of recognition (reflection) of such goods in accounting in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

2. the date of import of such goods into the territory of the Republic of Kazakhstan.

If the taxpayer has both dates specified in subparagraphs 1) and 2) of part two of this paragraph, the date of acceptance of imported goods for registration is recognized as the most the latest of the specified dates.

For the purposes of this paragraph, the date of import of goods into the territory of the Republic of Kazakhstan is:

when transporting goods by air or sea - the date of import into an airport or port located on the territory of the Republic of Kazakhstan;

when transporting goods in international road traffic - the date of crossing the State border of the Republic of Kazakhstan.

In this case, the date of crossing the State Border of the Republic of Kazakhstan is determined on the basis of a coupon for passing state control (or a copy of a coupon for passing state control) issued by territorial divisions (structural divisions) of the Border Service of the National Security Committee of the Republic of Kazakhstan, the form and procedure for submitting which are established jointly with the authorized body and the National Security Committee of the Republic of Kazakhstan. For the purpose of tax administration, the authorized body and the National Security Committee of the Republic of Kazakhstan organize interaction on the transfer of information through a unified information system;

when transporting goods in international and interstate traffic by rail - the date of import to the first border checkpoint (station), established by the Government of the Republic of Kazakhstan;

when transporting goods via a trunk pipeline system or power lines - the date of import to the point of delivery of goods;

when sending goods by international mail - the date of affixing the postmark on the territory of the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan on mail.

In the absence of information about the date of import of goods into the territory of the Republic of Kazakhstan, the date of acceptance of imported goods for registration is the date specified in subparagraph 1) of the second part of this paragraph.

In the absence of recognition (reflection) of goods in accounting in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, the date of acceptance of imported goods for registration is the date specified in subparagraph 2) of part two of this paragraph.

In other cases not specified in parts two to seven of this paragraph, as well as for persons whose obligation to maintain accounting records is not provided for by the legislation of the Republic of Kazakhstan, the date of acceptance of imported goods for registration is determined by the date of issue of the document confirming the receipt (or acquisition) of such goods. In this case, if there are documents confirming the delivery of goods, the date of acceptance of imported goods for registration is the date of transfer of goods by the carrier to the buyer.

3. The date of taxable import when importing goods (lease items) into the territory of the Republic of Kazakhstan from the territory of another EAEU member state under a leasing agreement providing for the transfer of ownership of these goods (lease items) to the lessee is the date of payment of part of the cost of the goods (lease items) provided for by the leasing agreement (regardless of the actual amount and date of payment) without taking into account remuneration.

If, under a leasing agreement, the due date for payment of part of the cost of goods (lease items) is set before the date of import of goods (lease items) into the territory of the Republic of Kazakhstan, the first date of taxable import is the date of registration of imported goods (lease items).

If the lessee's early repayment of lease payments stipulated by the leasing agreement is made after the expiration of three years, the date of final payment is the last date of taxable imports under this leasing agreement.

In case of non-compliance with the requirements established by clause 2 of Article 511 of this Code, as well as in the event of termination of the leasing agreement after the expiration of three years from the date of transfer of property (lease item), the date of taxable import is the date of registration of imported goods (lease item).

4. The date of completion of the turnover for the sale of work, services is the day of completion of the work, provision of services, unless otherwise provided by this paragraph.

The day of completion of work or provision of services is the date of signing a document confirming the fact of completion of work or provision of services.

If work or services are sold on a permanent (continuous) basis, then the date of the sales turnover is the date that occurs first:

1. date of issue of the invoice;

2. the date of receipt of each payment (regardless of the form of payment).

Implementation on a permanent (continuous) basis means the performance of work or provision of services on the basis of a long-term contract concluded for a period of twelve months or more, provided that the recipient of the work or services can use their results in their production activities on the day the work or services are performed.

In the event that a taxpayer of the Republic of Kazakhstan acquires work or services from a non-resident who is not a payer of value added tax in the Republic of Kazakhstan, who does not carry out activities through a structural unit and is a taxpayer (payer) of a member state of the EAEU, the date of the turnover is the date of signing of documents confirming the fact of performance of work, provision of services.

Article 517. Determination of the amount of taxable turnover when exporting goods

1. The amount of taxable turnover when exporting goods is determined on the basis of the cost of goods sold based on the prices and tariffs applied by the parties to the transaction, unless otherwise provided by this article and the legislation of the Republic of Kazakhstan on transfer pricing.

2. The amount of taxable turnover when exporting goods (lease items) under a leasing agreement (contract), which provides for the transfer of ownership of them to the lessee, is determined on the date stipulated by the leasing agreement (contract) for the payment of each lease payment in the amount of part of the initial cost of goods (lease items) attributable to each lease payment.

In this case, the initial cost of the goods (the leased asset) should be understood as the cost of the leased asset specified in the contract, excluding remuneration.

3. The amount of taxable turnover when exporting goods under agreements (contracts) providing for the provision of a loan in the form of things is determined as the value of the transferred (provided) goods provided for by the agreement (contract), in the absence of a value in the agreement (contract) - the value indicated in the shipping documents, in the absence of a value in the agreements (contracts) and shipping documents - the cost of the goods reflected in accounting.

At the same time, for the purposes of this chapter, shipping documents are understood as: international road waybill, railway bill of lading, consignment note, uniform waybill, baggage list, postal list, baggage receipt, air waybill, bill of lading, as well as documents used when moving goods by pipeline transport and along power lines, and other documents used when moving certain types excisable goods, as well as accompanying goods and vehicles during transportation, provided for by the laws of the Republic of Kazakhstan and international treaties to which the Republic of Kazakhstan is a party; invoices, specifications, shipping and packing lists, as well as other documents confirming information about goods, including the cost of goods, and used in accordance with international treaties to which the Republic of Kazakhstan is a party.

4. Unless otherwise established by this article, if there is an increase (decrease) in the price of goods sold or a decrease in the quantity (volume) of goods sold due to their return due to inadequate quality and (or) configuration, the amount of taxable turnover when exporting goods is adjusted in the tax period in which the parties to the agreement (contract) changed the price (agreed on the return) of the exported goods.

Article 518. Determination of the amount of taxable import

1. The amount of taxable import of goods, including goods resulting from the performance of work under an agreement (contract) for their production, is determined on the basis of the cost of the purchased goods.

2. For the purposes of this article, the cost of purchased goods is determined on the basis of the principle of determining price for tax purposes.

The principle of determining price for tax purposes means determining the cost of purchased goods based on the transaction price to be paid for the goods, according to the terms of the agreement (contract).

If, under the terms of the agreement (contract), the transaction price consists of the cost of purchased goods, as well as other expenses, and the cost of purchased goods and (or) the cost of other expenses are indicated separately, then the amount of taxable import is exclusively the cost of purchased goods.

If, according to the terms of the agreement (contract), the transaction price consists of the cost of purchased goods, as well as other expenses, and the cost of purchased goods and (or) the cost of other expenses are not indicated separately, then the amount of taxable import is the transaction price specified in the agreement (contract).

The minimum price level is determined by the authorized body for goods included in the list of certain types of goods for which the minimum price level applies, in accordance with the procedure for determining the minimum price level.

The list of certain types of goods for which the minimum price level applies, as well as the procedure for determining the minimum price level, are approved by the authorized body in agreement with the authorized body in the field of regulation of trade activities.

When declaring the value of an imported product included in the list of certain types of goods for which the minimum price level is applied, below the established minimum price level, the taxpayer is obliged to pay tax taking into account the difference in the specified amounts at the rate established by clause 1 of Article 503 of this Code, within the period provided for by Article 530 of this Code.

If the tax authority reveals that the taxpayer has failed to comply with the requirement established by part six of this paragraph, the amount of the difference between the minimum price level and the amount of the declared value of the imported goods included in the list of certain types of goods for which the minimum price level is applied is credited to the personal account in accordance with the procedure for maintaining a personal account.

3. The amount of taxable import of goods includes the amount of excise tax on excisable goods.

In the amount of taxable import of goods (lease items) under leasing agreements, the calculated amounts of excise tax on excisable goods are included on the date of registration of imported excisable goods (lease items).

4. The amount of taxable import of goods received under commodity exchange (barter) agreements (contracts), as well as agreements (contracts) providing for the provision of a loan in the form of things, is determined on the basis of the value of the goods, taking into account the principle of determining the price for tax purposes, provided for in paragraph 2 of this article.

In this case, the cost of goods is determined on the basis of the price of goods stipulated by the agreement (contract), in the absence of the price of goods in the agreement (contract) - the price of goods indicated in the shipping documents, in the absence of the price of goods in the agreements (contracts) and shipping documents - the price of goods reflected in accounting.

5. The amount of taxable import of goods that are products of processing of customer-supplied raw materials is determined on the basis of the cost of work on processing these customer-supplied raw materials, including excise taxes payable on excisable processed products.

Advertisement remuneration based on the principle of determining price for tax purposes provided for in clause 2 of this article.

If, under a leasing agreement (contract), the due date for payment of part of the cost of goods (lease items) is set before the date of import of goods (lease items) into the territory of the Republic of Kazakhstan, the amount of taxable imports on the first date of taxable import of goods (lease items) is determined as the sum of all leasing payments under the leasing agreement (contract) without taking into account remuneration, the date of payment of which is due in accordance with the agreement (contract) leasing is established until the date of transfer of goods (lease items) to the lessee.

In the event of early repayment by the lessee of lease payments stipulated by the leasing agreement (contract), corresponding to the conditions of clause 2 of Article 511 of this Code, the amount of taxable imports as of the last date of its completion is determined as the difference between the amount of all lease payments under the agreement leasing (contract) excluding remuneration and repaid payments excluding remuneration.

In case of non-compliance with the requirements established by clause 2 of Article 511 of this Code, as well as in the event of termination of the leasing agreement after the expiration of three years from the date of transfer of property (lease item), the amount of taxable import is determined based on the value of goods (lease item) imported into the territory of the Republic Kazakhstan from the territory of the EAEU member states, taking into account the principle of determining the price for tax purposes, reduced by the amount of leasing payments (excluding remuneration) under the leasing agreement (contract), under which indirect taxes were previously paid. In this case, the amount of taxable import includes the remuneration provided for in the leasing agreement (contract) until the occurrence of these cases.

7. Tax authorities, when monitoring the fulfillment of tax obligations for value added tax when importing goods into the territory of the Republic of Kazakhstan from the territory of the EAEU member states, have the right to adjust the amount of taxable imports in the manner determined by the authorized body and (or) taking into account the requirements of the legislation of the Republic of Kazakhstan on transfer pricing.

In this case, the taxpayer independently adjusts the amount of taxable imports taking into account the above procedure determined by the authorized body and (or) the requirements of the legislation of the Republic of Kazakhstan on transfer pricing.

8. If the parties to the agreement (contract) change upward the price of imported goods after the expiration of the month in which such goods are registered, the amount of taxable import is adjusted accordingly.

Article 519. Determination of the amount of taxable turnover for the sale of works and services

Unless otherwise established by this chapter, the amount of taxable turnover for the sale of works and services is determined in accordance with Articles 461, 462 and 463 of this Code.

Article 520. Export of goods to the EAEU

1. When exporting goods from the territory of the Republic of Kazakhstan to the territory of another EAEU member state, a zero value added tax rate is applied.

Unless otherwise established by this chapter, when exporting goods from the territory of the Republic of Kazakhstan to the territory of another EAEU member state, the payer of the value added tax has the right to offset the value added tax in accordance with Chapter 49 of this Code.

2. The provisions of this article also apply to goods resulting from the performance of work under contracts for their production, exported from the territory of the Republic of Kazakhstan, on the territory of which work on their production was carried out, to the territory of another EAEU member state. The specified goods do not include goods resulting from the processing of customer-supplied raw materials.

3. When exporting goods (leasing items) from the territory of the Republic of Kazakhstan to the territory of another state - a member of the EAEU under a leasing agreement (contract), providing for the transfer of ownership of them to the lessee, under an agreement (contract) providing for the provision of a loan in the form of things, under an agreement (contract) on the manufacture of goods, a zero rate of value added tax is applied.

Article 521. Confirmation of export of goods

1. Documents confirming the export of goods are:

1. agreements (contracts), taking into account amendments, additions and annexes to them (hereinafter referred to as agreements (contracts), on the basis of which the export of goods is carried out, and in the case of leasing goods or providing a loan in the form of things - leasing agreements (contracts), agreements (contracts) providing for the provision of a loan in the form of things, agreements (contracts) for the manufacture of goods;

2. an application for the import of goods and payment of indirect taxes with a mark from the tax authority of the EAEU member state into whose territory the goods were imported, for the payment of indirect taxes and (or) exemption and (or) another method of payment (on paper in the original or a copy or in electronic form);

3. copies of shipping documents confirming the movement of goods from the territory of one EAEU member state to the territory of another EAEU member state.

In the case of export of goods through a system of trunk pipelines or power lines, instead of copies of shipping documents, a certificate of acceptance and delivery of goods is presented;

4. confirmation of the authorized state body that carries out state regulation in the field of copyright and related rights on the right to an object of intellectual property, as well as its value - in the case of export of an object of intellectual property.

2. In the case of sale on the territory of the EAEU member states of products of processing of customer-supplied raw materials previously exported from the territory of the Republic of Kazakhstan to the territory of the EAEU member states for processing, with the exception of the cases provided for in clause 3 of Article 473 of this Code, confirmation of the export of processed products is carried out on the basis of the following documents:

1. agreements (contracts) for the processing of customer-supplied raw materials;

2. agreements (contracts) on the basis of which the export of processed products is carried out;

3. documents confirming the fact of completion of work on the processing of customer-supplied raw materials;

4. copies of shipping documents confirming the export of customer-supplied raw materials from the territory of the Republic of Kazakhstan to the territory of another state - a member of the EAEU.

In the case of export of customer-supplied raw materials via a trunk pipeline system or power lines, instead of copies of shipping documents, a goods acceptance certificate is presented;

5. applications for the import of goods and payment of indirect taxes (with a mark from the tax authority of the EAEU member state into whose territory processed products are imported, for payment of indirect taxes and (or) exemption and (or) another method of payment (on paper in the original or a copy or in electronic form);

6. copies of shipping documents confirming the export of processed products from the territory of a member state of the EAEU.

In the event that processed products are sold to a taxpayer of a member state of the EAEU, on whose territory the work on processing customer-supplied raw materials was carried out, - on the basis of documents confirming the shipment of such processed products.

In the case of export of processed products through a system of trunk pipelines or power lines, instead of copies of shipping documents, a certificate of acceptance and delivery of goods is presented;

7. documents confirming the receipt of foreign currency earnings to the taxpayer’s bank accounts in second-tier banks in the territory of the Republic of Kazakhstan, opened in the manner prescribed by the legislation of the Republic of Kazakhstan.

In the case of export of processed products through foreign trade commodity exchange (barter) transactions, when determining the amount of value added tax to be refunded, the existence of an agreement (contract), as well as documents confirming the import of goods (performance of work, provision of services) received under the specified operation, is taken into account.

3. In case of further export to the territory of a state that is not a member of the EAEU, products of processing of customer-supplied raw materials previously exported from the territory of the Republic of Kazakhstan for processing on the territory of another state - a member of the EAEU, confirmation of export of processed products is carried out on the basis of the following documents:

1. agreements (contracts) for the processing of customer-supplied raw materials;

2. agreements (contracts) on the basis of which the export of processed products is carried out;

3. documents confirming the fact of completion of work on the processing of customer-supplied raw materials;

4. copies of shipping documents confirming the export of customer-supplied raw materials from the territory of the Republic of Kazakhstan to the territory of another state - a member of the EAEU.

In the case of export of customer-supplied raw materials via a trunk pipeline system or power lines, instead of copies of shipping documents, a goods acceptance certificate is presented;

5. copies of shipping documents.

In the case of export of processed products through a system of trunk pipelines or power lines, instead of copies of shipping documents, a certificate of acceptance and delivery of goods is presented;

6. declarations for goods with marks from the customs authority of the EAEU member state that releases goods in the customs export procedure, as well as with marks from the customs authority of the EAEU member state located at the checkpoint at the customs border of the EAEU, except for the cases specified in subparagraph 7) of this paragraph;

7. a complete declaration for goods with marks from the customs authority of the EAEU member state that carried out the customs declaration, in the following cases:

export of goods in the customs export procedure through a system of trunk pipelines or power lines;

export of goods in the customs export procedure using the temporary declaration procedure;

8. copies of the declaration for goods with changes (additions) made after the end of the declared period for supply of goods, containing information on the actual quantity of goods exported, in the case of export of goods placed under the customs export procedure using periodic customs declaration;

9. a declaration for goods in the form of an electronic document, according to which the information systems of the tax authorities contain a notification to the customs authorities about the actual export of goods, which is also a document confirming the export of goods. If there is a declaration for goods in the form of an electronic document provided for by this subparagraph, the submission of documents established by subparagraphs 6) and 7) of this paragraph is not required;

10. documents confirming the receipt of foreign currency earnings to the taxpayer’s bank accounts in second-tier banks in the territory of the Republic of Kazakhstan, opened in the manner prescribed by the legislation of the Republic of Kazakhstan.

4. In the case of export of processed products through foreign trade commodity exchange (barter) transactions, when determining the amount of value added tax to be refunded, the existence of an agreement (contract), as well as documents confirming the import of goods (performance of work, provision of services) received under the specified operation, is taken into account.

Article 522. Taxation of international transport in the EAEU

1. Unless otherwise established by this article, taxation of international transport in the EAEU is carried out in accordance with Article 468 of this Code.

2. Transportation of exported or imported goods through the main pipeline system in the customs territory of the EAEU is considered international if the transportation is formalized with documents confirming the transfer of exported or imported goods to the buyer or other persons carrying out further delivery of these goods to the buyer in the customs territory of the EAEU.

3. For the purposes of clause 2 of this article, supporting documents are:

1. in the case of export - a copy of the application for the import of goods and payment of indirect taxes received by the exporter from the importer of goods;

2. in the case of import - a copy of the application for the import of goods and payment of indirect taxes received from the taxpayer who imported goods into the territory of the Republic of Kazakhstan;

3. acts of work performed, acts of acceptance and delivery of goods from the seller or from other persons who previously delivered the said goods to the buyer or other persons carrying out further delivery of the said goods;

4. invoices.

4. Transportation of goods through the main pipeline system from the territory of one EAEU member state to the territory of the same or another EAEU member state through the territory of the Republic of Kazakhstan is considered international if the transportation is formalized with the following documents:

1. acts of work performed, services rendered, acceptance and delivery of goods from the seller or other persons who previously delivered the said goods to the buyer or other persons carrying out further delivery of the said goods;

2. invoices.

Article 523. Taxation of work on processing of customer-supplied raw materials in the EAEU

1. Work on the processing of customer-supplied raw materials imported into the territory of the Republic of Kazakhstan from the territory of another state - a member of the EAEU with the subsequent export of processed products to the territory of another state is subject to value added tax at a zero rate, subject to the conditions for processing goods and the period for processing customer-supplied raw materials, which are provided for by clause 7 of this article and Article 524 of this Code.

2. In the event that a taxpayer of the Republic of Kazakhstan performs work on processing customer-supplied raw materials imported into the territory of the Republic of Kazakhstan from the territory of a member state of the EAEU with subsequent export of processed products to the territory of the same state - a member of the EAEU, confirmation of the fact of performing work on processing customer-supplied raw materials by the taxpayer of the Republic of Kazakhstan is:

1. agreements (contracts) concluded between taxpayers of the EAEU member states;

2. documents confirming the fact that work on processing customer-supplied raw materials was performed;

3. documents confirming the import of customer-supplied raw materials into the territory of the Republic of Kazakhstan (including the obligation to import (export) processed products);

4. documents confirming the export of processed products from the territory of the Republic of Kazakhstan (including fulfillment of the obligation to import (export) processed products);

5. an application for the import of goods and payment of indirect taxes (on paper in the original or a copy or in electronic form), confirming the payment of value added tax on the cost of work on processing customer-supplied raw materials.

In the case of export of products of processing of customer-supplied raw materials to the territory of a state that is not a member of the EAEU, the application specified in part one of this subparagraph is not submitted;

6. documents provided for by clause 9 of Article 166 of this Code, confirming the receipt of foreign currency earnings to the taxpayer’s bank accounts in second-tier banks in the territory of the Republic of Kazakhstan, opened in the manner determined by the legislation of the Republic of Kazakhstan;

7. conclusion of the relevant authorized state body on the conditions for processing of goods.

3. In the event that a taxpayer of the Republic of Kazakhstan performs work on processing customer-supplied raw materials imported into the territory of the Republic of Kazakhstan from the territory of one EAEU member state with subsequent sale of processed products to the territory of another EAEU member state, to confirm the fact that work on processing customer-supplied raw materials is performed by the taxpayer of the Republic of Kazakhstan, the following is submitted:

1. agreements (contracts) for the processing of customer-supplied raw materials, supply of finished products, concluded between taxpayers of the EAEU member states;

2. documents confirming the fact that work on processing customer-supplied raw materials was performed;

3. acts of acceptance and delivery of customer-supplied raw materials and finished products;

4. documents confirming the import of customer-supplied raw materials into the territory of the Republic of Kazakhstan (including the obligation to import (export) processed products);

5. documents confirming the export of processed products from the territory of the Republic of Kazakhstan (including fulfillment of the obligation to import (export) processed products);

6. an application for the import of goods and payment of indirect taxes, confirming the payment of value added tax on the cost of work on processing toll raw materials, received from the owner of toll raw materials;

7. conclusion of the relevant authorized state body on the conditions for processing of goods;

8. documents provided for by clause 9 of Article 166 of this Code, confirming the receipt of foreign currency earnings to the taxpayer’s bank accounts in second-tier banks in the territory of the Republic of Kazakhstan, opened in the manner determined by the legislation of the Republic of Kazakhstan.

4. In the event that a taxpayer of the Republic of Kazakhstan performs work on the processing of customer-supplied raw materials imported into the territory of the Republic of Kazakhstan from the territory of another state - a member of the EAEU with the subsequent sale of processed products to the territory of a state that is not a member of the EAEU, to confirm the fact that work on the processing of customer-supplied raw materials is performed by the taxpayer of the Republic of Kazakhstan, the following is submitted:

1. agreements (contracts) concluded between taxpayers of the EAEU member states;

2. documents confirming the fact that work on processing customer-supplied raw materials was performed;

3. documents confirming the import of customer-supplied raw materials into the territory of the Republic of Kazakhstan (including the obligation to import (export) processed products);

4. documents confirming the export of processed products from the territory of the Republic of Kazakhstan (including fulfillment of the obligation to import (export) processed products);

5. a copy of the declaration for goods drawn up when exporting goods to the territory of a state that is not a member of the EAEU, in the customs export procedure, certified by the customs authority of the EAEU member state that carried out the customs declaration;

6. a declaration for goods in the form of an electronic document, according to which the information systems of the tax authorities contain a notification to the customs authorities about the actual export of goods, which is also a document confirming the export of goods. If there is a declaration for goods in the form of an electronic document provided for by this subparagraph, the submission of the document established by subparagraph 5) of paragraph 4 of this article is not required;

7. documents provided for by clause 9 of Article 166 of this Code, confirming the receipt of foreign currency earnings to the taxpayer’s bank accounts in second-tier banks in the territory of the Republic of Kazakhstan, opened in the manner determined by the legislation of the Republic of Kazakhstan;

8. conclusion of the relevant authorized state body on the conditions for processing of goods.

5. Work on processing customer-supplied raw materials imported into the territory of the Republic of Kazakhstan from the territory of another EAEU member state with the subsequent sale of processed products on the territory of the Republic of Kazakhstan is subject to value added tax at the rate established by clause 1 of Article 503 of this Code.

6. In the case of import (export) of customer-supplied raw materials for processing, the taxpayer of the Republic of Kazakhstan shall submit an obligation to export (import) processed products, as well as its execution in the manner, form and within the time limits determined by the authorized body in agreement with the central authorized body for state planning.

7. Processing of customer-supplied raw materials must comply with the conditions for processing goods determined by the authorized body.

8. The conclusion of the relevant authorized state body on the conditions for processing goods must contain the following information:

1. names, classification of goods and processed products in accordance with the unified Commodity Nomenclature for Foreign Economic Activity of the EAEU, their quantity and cost;

2. date and number of the agreement (contract) for processing, processing period;

3. yield standards for processed products;

4. nature of processing;

5. information about the person carrying out the processing.

9. At the motivated request of a person with the permission of the tax authority, it is allowed to replace processed products with goods produced by the processor earlier if they match in their description, quantity, cost, quality and technical characteristics with processed products.

Article 524. Processing period for customer-supplied raw materials

1. The processing time for customer-supplied raw materials exported from the territory of the Republic of Kazakhstan to the territory of a member state of the EAEU, as well as imported into the territory of the Republic of Kazakhstan from the territory of the EAEU member states, is determined in accordance with the terms of the agreement (contract) for the processing of customer-supplied raw materials and cannot exceed two years from the date of registration and (or) shipment of customer-supplied raw materials.

2. If the period established in clause 1 of this article is exceeded, customer-supplied raw materials imported for processing into the territory of the Republic of Kazakhstan are recognized as taxable imports for tax purposes and are subject to value added tax from the date of import of goods into the territory of the Republic of Kazakhstan in accordance with this chapter.

3. If the period established in clause 1 of this article is exceeded, customer-supplied raw materials exported for processing from the territory of the Republic of Kazakhstan to the territory of a member state of the EAEU, for tax purposes, are recognized as taxable sales turnover and are subject to value added tax from the date of export of customer-supplied raw materials from the territory of the Republic of Kazakhstan at the rate established by clause 1 of Article 503 of this Code, except for the cases established by clause 3 of Article 473 and paragraphs 2 and 3 of Article 521 of this Code.

For the purposes of this paragraph, the amount of taxable turnover for customer-supplied raw materials attributable to the volume of products of processing of customer-supplied raw materials not imported back into the territory of the Republic of Kazakhstan within the established time frame is determined in the amount of the cost of customer-supplied raw materials included in the cost of such processed products, on the basis of an accounting policy developed in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

For the purposes of applying this article, the method for determining the cost established in the accounting policy of the taxpayer is not subject to change during the calendar year.

Article 525. Turnovers and imports exempt from value added tax in the Eurasian Economic Union

1. Sales turnovers are exempt from value added tax:

1. works, services specified in Chapter 48 of this Code, if the place of their implementation is the Republic of Kazakhstan;

2. services for the repair of goods imported into the territory of the Republic of Kazakhstan from the territory of the EAEU member states, including its restoration and replacement of components.

Documents confirming the provision of services specified in this subparagraph are the documents provided for in paragraph 3 of Article 515 of this Code.

The list of services specified in this subclause is approved by the authorized body;

3. international communication services provided by a taxpayer of the Republic of Kazakhstan to a taxpayer of another state – a member of the EAEU.

2. The import of the following goods is exempt from value added tax:

1. provided for by subparagraphs 1), 2), 4) – 8) and 10) – 18) paragraph 1 of Article 479 of this Code.

The procedure for exemption from value added tax on imports of goods within the EAEU specified in this subparagraph is determined by the authorized body;

2. imported within the framework of warranty service provided for by the agreement (contract).

Confirmation of the import of goods within the framework of warranty service is an agreement (contract) providing for warranty service, on the basis of which the goods were purchased, shipping documents, a claim and a defect report confirmed by the parties to the agreement (contract);

3. raw materials and (or) materials as part of vehicles and (or) agricultural machinery, as well as their components, placed under the customs procedure of a free warehouse or free customs zone of the special economic zone "Qyzyljar" by a legal entity within the framework of a concluded special investment contract with the authorized body for concluding special investment contracts, determined by the Government of the Republic of Kazakhstan, subject to the following conditions:

in relation to vehicle manufacturers - the existence of an agreement on the industrial assembly of motor vehicles or an agreement on the industrial assembly of vehicles with the authorized body in the field of state support for innovation;

in relation to manufacturers of agricultural machinery - the existence of an agreement on the industrial assembly of agricultural machinery with the authorized body in the field of state support for innovation activities;

in relation to component manufacturers - the existence of an agreement on the industrial assembly of components for vehicles and (or) agricultural machinery with the authorized body in the field of state support for innovation.

3. In the case of using goods previously imported into the territory of the Republic of Kazakhstan for purposes other than those in connection with which, in accordance with the legislation of the Republic of Kazakhstan, an exemption from value added tax on imports is granted, the value added tax on the import of such goods is subject to payment on the last date of the period established by this Code for the payment of value added tax upon import of goods.

4. Remuneration paid by a lessee - a taxpayer of the Republic of Kazakhstan to a lessor of another EAEU member state under a leasing agreement is exempt from value added tax.

5. A legal entity that has entered into a special investment contract with the authorized body for concluding special investment contracts, determined by the Government of the Republic of Kazakhstan, has the right to apply an exemption from paying value added tax when importing goods as part of finished products produced in the territory of a special economic zone or free warehouse, subject to the following conditions:

1. goods are placed under the customs procedure of a free customs zone or free warehouse;

2. the customs procedure of a free customs zone or free warehouse ends with the customs procedure of release for domestic consumption;

3. identification of goods as part of finished products has been carried out in accordance with the customs legislation of the Republic of Kazakhstan.

Article 526. Procedure for crediting amounts of value added tax in the EAEU

1. Unless otherwise established by this article, value added tax is offset in the manner prescribed by Chapter 49 of this Code.

2. When importing goods into the territory of the Republic of Kazakhstan from the territory of the EAEU member states, the amount of value added tax on imported goods paid in the prescribed manner to the budget of the Republic of Kazakhstan, within the limits of calculated and (or) accrued amounts, is subject to offset.

The amount of value added tax offset when importing goods under a leasing agreement (contract) is the amount of value added tax paid to the budget, but not exceeding the amount of value added tax attributable to the amount of taxable imports for the tax period, determined in accordance with clause 6 Article 518 of this Code. In this case, the amounts of value added tax accrued (calculated) for previous tax periods and paid, including through offset in the manner prescribed by Article 120, 121, 122 and 123 of this Code, in the current tax period, are subject to offset in the current tax period.

3. When the lessor - taxpayer of the Republic of Kazakhstan transfers goods (lease items) on lease, subject to receipt by the lessee - taxpayer of another EAEU member state, the amount of value added tax to be offset by the lessor - taxpayer of the Republic of Kazakhstan is determined in the part attributable to the cost of goods (lease items) for each leasing payment, without accounting for remuneration.

Article 527. Invoice

1. The procedure for issuing invoices is determined in accordance with paragraph 1 of Chapter 20 of this Code, unless otherwise established by this article.

2. In the case of export of goods from the territory of the Republic of Kazakhstan to the territory of another state - a member of the EAEU, an invoice is issued no later than twenty calendar days after the date of the sale turnover.

3. In the case of performing work on the processing of customer-supplied raw materials imported into the territory of the Republic of Kazakhstan from the territory of another state - a member of the EAEU with the subsequent export of processed products to the territory of another state, an invoice is issued on the date of signing the document confirming the completion of work on processing of customer-supplied raw materials.

4. An invoice issued in the cases specified in clauses 2 and 3 of this article must comply with the requirements established by clause 2 Article 207 of this Code, and also reflect:

1. the date of the sales turnover;

2. a number identifying the person as a taxpayer-buyer in a member state of the EAEU.

5. When the lessor - taxpayer of the Republic of Kazakhstan transfers goods (lease items) on lease, subject to receipt by the lessee - taxpayer of another EAEU member state, an invoice is issued on the date of each leasing payment without taking into account remuneration in the amount of part of the original cost of the goods (lease item) stipulated by the leasing agreement, but not exceeding the amount of the actual payment received.

The amount of remuneration of the lessor - taxpayer of the Republic of Kazakhstan in the invoice must be highlighted on a separate line.

6. When an importer sells goods imported from the territory of the EAEU member states to the territory of the Republic of Kazakhstan in one tax period, an invoice in electronic form is issued no later than the 20th day of the month following the tax period.

In other cases, an invoice for the sale by an importer of goods imported from the territory of the EAEU member states to the territory of the Republic of Kazakhstan is issued within the time limits established by paragraph 1 of Chapter 20 of this Code.

Article 528. Peculiarities of determining payers of value added tax when importing goods

1. If goods are purchased by a taxpayer of the Republic of Kazakhstan on the basis of an agreement (contract) with a taxpayer of another EAEU member state, payment of value added tax is carried out by the taxpayer of the Republic of Kazakhstan (owner of the goods or commission agent, attorney, operator) into whose territory the goods were imported.

For the purposes of this chapter, the owner of goods should be understood as a person who has the right of ownership of goods or to whom the transfer of ownership of goods is provided for by an agreement (contract).

2. If goods are purchased by a taxpayer of the Republic of Kazakhstan on the basis of an agreement (contract) with a taxpayer of another EAEU member state and the goods are imported from the territory of a third EAEU member state, value added tax is paid by the taxpayer of the Republic of Kazakhstan into whose territory the goods were imported - the owner of the goods.

3. If goods are sold by a taxpayer of one EAEU member state on the basis of a commission agreement, instructions to a taxpayer of the Republic of Kazakhstan and are imported from the territory of a third EAEU member state, the payment of value added tax is carried out by the taxpayer of the Republic of Kazakhstan into whose territory the goods were imported - a commission agent, an attorney.

4. If a taxpayer of the Republic of Kazakhstan acquires at an exhibition and fair trade organized by another taxpayer of the Republic of Kazakhstan, goods previously imported into the territory of the Republic of Kazakhstan by a taxpayer of another EAEU member state, for which value added tax was not paid, payment of value added tax is carried out by the taxpayer of the Republic of Kazakhstan - the owner of the goods or by a commission agent, attorney (operator), unless otherwise provided herein point.

When a taxpayer of the Republic of Kazakhstan purchases at an exhibition and fair trade organized by a taxpayer of the Republic of Kazakhstan, goods previously imported into the territory of the Republic of Kazakhstan from the territory of the EAEU member states, on which value added tax was not paid, the payment of value added tax is carried out by the owner of the goods if there are agreements (contracts) with a non-resident for their purchase and sale.

In the absence of agreements (contracts) for the purchase and sale of goods, payment of value added tax on such goods is carried out by the taxpayer of the Republic of Kazakhstan who organized the exhibition and fair trade.

A taxpayer of the Republic of Kazakhstan organizing exhibition and fair trade is obliged to notify the tax authority at the location of such trade in writing ten working days before the start of the trade, attaching a list of trade participants from the EAEU member states.

The procedure for monitoring the payment of value added tax on exhibition and fair trade is determined by the authorized body.

5. If goods are purchased on the basis of an agreement between a taxpayer of the Republic of Kazakhstan and a taxpayer of a state that is not a member of the EAEU, and at the same time the goods are imported from the territory of another state - a member of the EAEU, value added tax is paid by the taxpayer of the Republic of Kazakhstan into whose territory the goods were imported - the owner of the goods or the commission agent, attorney (operator).

Article 529. Peculiarities of calculating value added tax when importing goods into the territory of the Republic of Kazakhstan under commission (assignment) agreements from the territories of the EAEU member states

1. When goods are imported into the territory of the Republic of Kazakhstan by a commission agent (attorney) on the basis of commission (assignment) agreements, the responsibility for calculating and transferring value added tax on imported goods to the budget rests with the commission agent (attorney).

In this case, the amounts of value added tax paid by the commission agent (attorney) on goods imported into the territory of the Republic of Kazakhstan are subject to offset by the buyer of such goods on the basis of an invoice issued by the commission agent (attorney) to the buyer, as well as a copy of the application for the import of goods and payment of indirect taxes, containing the mark of the tax authority provided for in clause 7 Article 530 of this Code.

2. Sales of goods, performance of work or provision of services by a commission agent on his own behalf and at the expense of the principal do not constitute sales turnover of the commission agent.

3. The sale of goods, performance of work or provision of services by an attorney on behalf and at the expense of the principal does not constitute turnover from the sale of the attorney.

4. Issuance of invoices for goods imported into the territory of the Republic of Kazakhstan under commission (authority) agreements concluded between the committent (principal) - a taxpayer of a member state of the EAEU and the commission agent (attorney) - a taxpayer of the Republic of Kazakhstan selling goods on the territory of the Republic of Kazakhstan, is carried out by the commission agent (attorney). In this case, the invoice is issued indicating the status of the supplier as “commission agent” (“attorney”).

The invoice issued by the commission agent (attorney) to the buyer must indicate the details established by clause 2 of Article 207 of this Code, the cost of goods excluding value added tax, as well as the number and date of the application for the import of goods and payment of indirect taxes, attached to the invoice.

The amount of value added tax paid by the commission agent (attorney) on imported goods is shown as a separate line in the invoice.

Attached to such an invoice is a copy of the application received from the commission agent (attorney) for the import of goods and payment of indirect taxes, which is the basis for offsetting the value added tax paid when importing goods by the commission agent (attorney).

Value added tax on imported goods paid by the commission agent (attorney) when importing goods into the territory of the Republic of Kazakhstan is not subject to offset by the commission agent (attorney).

5. The date of commission of taxable import when importing goods into the territory of the Republic of Kazakhstan on the basis of commission (assignment) agreements is the date of registration of the imported goods by the commission agent (attorney).

For the purposes of this paragraph, the date of registration is the date of the primary document drawn up by the principal (principal) to the commission agent (attorney), confirming the transfer of goods.

6. When selling goods, performing work, or providing services on terms that comply with the terms of the commission (assignment) agreement, the amount of taxable turnover of the commission agent (attorney) is determined on the basis of the remuneration under the commission (assignment) agreement.

Article 530. Procedure for calculating and paying value added tax when importing goods into the EAEU

1. Unless otherwise established by this article, the procedure for calculating and paying value added tax in the EAEU is determined in accordance with Chapter 51 of this Code.

2. When importing goods, including goods that are products of processing of customer-supplied raw materials, into the territory of the Republic of Kazakhstan from the territory of the EAEU member states, the taxpayer is obliged to submit to the tax authority at the place of location (residence) an application for the import of goods and payment of indirect taxes, including under leasing agreements (contracts), on paper and in electronic form or only in electronic form no later than the 20th day of the month following the tax period, if otherwise not established by this paragraph.

Simultaneously with the application for the import of goods and payment of indirect taxes, the taxpayer submits the following documents to the tax authority:

1. a bank statement confirming the actual payment of indirect taxes on imported goods, and (or) another payment document provided for by the banking legislation of the Republic of Kazakhstan, confirming the fulfillment of the tax obligation to pay indirect taxes on imported goods, or documents confirming exemption from value added tax, taking into account the requirements of Article 525 of this Code.

In this case, the specified documents are not submitted if there is a different procedure for paying the value added tax, as well as in the case of an overpayment on personal accounts for the value added tax on imported goods, which is subject to offset against upcoming payments for the value added tax on imported goods, provided that the taxpayer has not submitted an application for offset of the specified amounts of overpayment for other types of taxes and payments to the budget or return to the current account.

Under leasing agreements (contracts), the documents specified in this subparagraph are submitted within the time limit established in this paragraph according to the lease payment deadline stipulated by the leasing agreement (contract) falling within the reporting tax period;

2. shipping and (or) other documents confirming the movement of goods from the territory of one EAEU member state to the territory of the Republic of Kazakhstan (these documents are not submitted if for certain types of movement of goods, including the movement of goods without the use of vehicles, the execution of these documents is not provided for by the legislation of the Republic of Kazakhstan);

3. invoices issued in accordance with the legislation of the EAEU member state when shipping goods, if their issuance (extract) is provided for (provided for) by the legislation of the EAEU member state.

If the issuance (extract) of an invoice is not provided for (not provided for) by the legislation of a member state of the EAEU or the goods are purchased from a taxpayer of a state that is not a member state of the EAEU, instead of an invoice, another document issued (issued) by the seller confirming the cost of imported goods is submitted;

4. agreements (contracts) on the basis of which goods imported into the territory of the Republic of Kazakhstan from the territory of a member state of the EAEU were purchased, in the case of leasing goods (lease items) - leasing agreements (contracts), in the case of a loan in the form of things - loan agreements, agreements (contracts) for the manufacture of goods, agreements (contracts) for the processing of customer-supplied raw materials;

5. information message (in cases provided for in clauses 2, 3, 4 and 5 Article 528 of this Code), submitted to the taxpayer of the Republic of Kazakhstan by a taxpayer of another EAEU member state or by a taxpayer of a state that is not a member of the EAEU, signed by the head (individual entrepreneur) and certified by the seal of an organization selling goods imported from the territory of a third state - a member of the EAEU, containing information about the taxpayer of a third state - a member of the EAEU and the agreement (contract) concluded with the taxpayer of this third state - a member of the EAEU, on the purchase of imported goods:

a number identifying a person as a taxpayer of a member state of the EAEU;

name of the taxpayer (organization, individual entrepreneur) of the EAEU member state;

location (residence) of the taxpayer of a member state of the EAEU;

number and date of the contract (agreement);

specification number and date.

If the taxpayer of the EAEU member state from which the goods are purchased is not the owner of the goods being sold (is a commission agent, attorney), then the information specified in paragraphs two to six of part one of this subclause is also presented in relation to the owner of the goods being sold.

If an information message is presented in a foreign language, a translation into Kazakh and Russian is required.

An information message is not submitted if the information provided for in this subparagraph is contained in the agreement (contract) specified in subparagraph 4) of the second part of this paragraph;

6. commission agreements (contracts) or orders (if they are concluded);

7. agreements (contracts) on the basis of which goods were purchased imported into the territory of the Republic of Kazakhstan from the territory of another state - a member of the EAEU, under commission or commission agreements (in the cases provided for in clauses 2 and 3 Article 528 of this Code, except for cases when value added tax is paid by a commission agent or attorney).

In the case of retail purchase and sale in the absence of documents specified in subparagraphs 2), 3) and 4) of the second part of this paragraph, documents are submitted confirming the receipt (or acquisition) of goods imported into the territory of the Republic of Kazakhstan (including cash register receipts, sales receipts, purchasing acts).

The documents specified in subparagraphs 1) – 7) part two of this paragraph may be submitted in copies certified by the signatures of the manager and chief accountant (if any) or other persons authorized to do so by decision of the taxpayer, as well as the taxpayer’s seal, except for cases where the taxpayer does not have a seal on the grounds provided for by the legislation of the Republic of Kazakhstan.

In this case, the specified copies of documents can be presented in the form of a book (books), laced (laced), numbered with an indication on the last sheet of the total number of sheets and certified (certified) on the last sheet with the signatures of the manager and chief accountant (if any) or other persons authorized to do so by decision of the taxpayer, as well as with the taxpayer’s seal, except in cases where the taxpayer does not have a seal on the grounds provided for by the legislation of the Republic of Kazakhstan.

Under leasing agreements (contracts), the taxpayer submits to the tax authority no later than the 20th day of the month following the tax period - the month of registration of imported goods (lease items), simultaneously with the application for the import of goods and payment of indirect taxes, the documents provided for in subparagraphs 1) – 7) part two of this paragraph. Subsequently, the taxpayer submits to the tax authority no later than the 20th day of the month following the tax period - the month of the payment period stipulated by the leasing agreement (contract), simultaneously with the application for the import of goods and payment of indirect taxes, the documents (copies thereof) provided for in subparagraph 1) parts the second of this paragraph.

If the due date for payment of part of the cost of goods (lease items), provided for by the leasing agreement (contract), occurs after the importation of goods (lease items) into the territory of the Republic of Kazakhstan, the taxpayer submits to the tax authority no later than the 20th day of the month following the tax period - the month of registration of imported goods (lease items), simultaneously with the application for the import of goods and payment of indirect taxes, the documents provided for subparagraphs 2), 3) and 4) part two of this paragraph. At the same time, the taxpayer in the application for the import of goods and payment of indirect taxes does not reflect the tax base for value added tax.

If, under a leasing agreement (contract), the due date for payment of part of the cost of goods (lease items) is set before the date of import of goods (lease items) into the territory of the Republic of Kazakhstan, the taxpayer submits to the tax authority no later than the 20th day of the month following the tax period - the month of registration of imported goods (lease items), simultaneously with the application for the import of goods and payment of indirect taxes, the documents provided for in subparagraphs 1) – 4) part two of this paragraph.

Subsequently, the taxpayer submits to the tax authority no later than the 20th day of the month following the tax period - the month of the payment period stipulated by the leasing agreement (contract), simultaneously with the application for the import of goods and payment of indirect taxes, the documents (copies thereof) provided for in subparagraph 1) parts the second of this paragraph.

3. An application for the import of goods and payment of indirect taxes on paper (in four copies) and in electronic form is submitted:

1. persons importing goods into the territory of the Republic of Kazakhstan from the territory of the EAEU member states with exemption from payment of value added tax in accordance with clause 2 of Article 525 of this Code and (or) payment of value added tax by the offset method in accordance with Article 509 of this Code;

2. by the taxpayer in case of making changes and additions to the application for the import of goods and payment of indirect taxes, provided for in paragraph 2 of Article 533 of this Code.

4. When submitting an application for the import of goods and payment of indirect taxes only in electronic form, the documents specified in subparagraphs 1) - 7) of part two paragraph 2 of this article are not submitted.

The provision of this paragraph does not apply in the cases established by paragraph 3 of this article.

5. Value added tax on imported goods is paid at the location (residence) of taxpayers no later than the 20th day of the month following the tax period.

In case of an upward change in the price of imported goods in accordance with clause 8 of Article 518 of this Code, the value added tax on imported goods is paid no later than the 20th day of the month following the month in which the parties to the agreement (contract) changed the price of the imported goods.

6. The tax period for the calculation and payment of indirect taxes when importing goods, including goods that are products of processing of customer-supplied raw materials, goods (leasing items) under leasing agreements (contracts), into the territory of the Republic of Kazakhstan from the territory of the EAEU member states is the calendar month in which such imported goods are registered or the payment deadline stipulated by the leasing agreement (contract) occurs.

In this case, it is allowed to fulfill the tax obligation during the tax period.

7. Confirmation by tax authorities of the fact of payment of value added tax on imported goods in the application for the import of goods and payment of indirect taxes by putting the appropriate mark or a reasoned refusal to confirm is carried out in cases and in the manner prescribed by the authorized body.

For applications submitted on paper and in electronic form, confirmation of the payment of value added tax is made by the tax authority within ten working days from the date of receipt of the application on paper by placing the appropriate mark on such application.

For applications submitted in accordance with clause 4 of this article, confirmation of the fact of payment of value added tax is carried out by the tax authority within three working days from the date of receipt of the application in electronic form by sending the taxpayer a notification confirming the fact of payment of indirect taxes in electronic form.

8. For applications submitted on paper and in electronic form, a refusal to confirm the fact of payment of value added tax is made by the tax authority within ten working days from the date of receipt of the application on paper by sending the taxpayer a reasoned refusal on paper.

For applications submitted in accordance with clause 4 of this article, a refusal to confirm the fact of payment of value added tax is made by the tax authority within three working days from the date of receipt of the application in electronic form by sending the taxpayer a reasoned refusal in electronic form.

9. In the cases specified in clause 8 of this article, the taxpayer is obliged to submit to the tax authority an application for the import of goods and payment of indirect taxes with the elimination of violations within fifteen calendar days from the date of receipt of a reasoned refusal.

10. In the event of an upward change in the price of imported goods in accordance with clause 8 of Article 518 of this Code, an application for the import of goods and payment of indirect taxes in electronic form is submitted no later than the 20th day of the month following the month in which the parties to the agreement (contract) changed the price of imported goods.

At the same time, the application for the import of goods and payment of indirect taxes reflects the changed value of the purchased imported goods.

Documents confirming an increase in the price of imported goods are: an agreement (contract) on price changes, an additional invoice containing the changed value for taxable imports and value added tax (if the issuance (extract) of an invoice is provided for by the legislation of the EAEU member state), and (or) another document confirming the change in the price of imported goods.

Article 531. Procedure for calculating and paying value added tax when exporting goods in the Eurasian Economic Union

1. In case of receipt from the tax authorities of the EAEU member states, whose taxpayers imported goods, an application for the import of goods and payment of indirect taxes in electronic form, the taxpayer of the Republic of Kazakhstan who exported goods, the tax authority of the Republic of Kazakhstan sends a notification of receipt of such an application.

The notification specified in this paragraph is sent within ten working days from the date of receipt of such an application.

2. If an application for the import of goods and payment of indirect taxes is not received in electronic form by the tax authority of the Republic of Kazakhstan within one hundred and eighty calendar days from the date of turnover for the sale of goods during their export, for the sale of work, services in the case of work on the processing of customer-supplied raw materials, the payer of the value added tax specified in subparagraph 1) paragraph 1 of Article 521 of this Code, is obliged to pay tax at the rate established by paragraph 1 of Article 503 of this Code, in the period provided for by Article 506 of this Code.

The procedure for accrual by the tax authority of the amounts of value added tax specified in this paragraph is established in the order of maintaining personal accounts.

3. In case of untimely and incomplete payment of the amount of value added tax calculated in accordance with clause 2 of this article, the tax authority applies methods of ensuring the fulfillment of the tax obligation not fulfilled on time and enforcement measures in the manner determined by this Code.

4. If an application for the import of goods and payment of indirect taxes is received in electronic form by the tax authority of the Republic of Kazakhstan after the expiration of the period provided for in clause 2 of this article, the paid amounts of value added tax are subject to offset and refund in accordance with articles 120, 121 and 122 of this Code.

In this case, the paid amounts of penalties accrued in accordance with clause 3 of this article are not refundable.

Article 532. Withdrawal of an application for the import of goods and payment of indirect taxes when importing goods in the Eurasian Economic Union

1. An application for the import of goods and payment of indirect taxes is subject to withdrawal from the tax authorities independently by the taxpayer, as well as on the basis of a tax application for withdrawal of tax reporting submitted by the taxpayer to the tax authority at the location (residence) of the taxpayer.

2. The withdrawal of an application for the import of goods and payment of indirect taxes is carried out by the taxpayer independently in the event of changes and additions to the information previously specified in the application for the import of goods and payment of indirect taxes that do not affect the size of the tax base for calculating the amounts of indirect taxes.

3. The withdrawal of an application for the import of goods and payment of indirect taxes is carried out by the taxpayer by submitting a tax application to the tax authority in the following cases:

1. erroneous submission of an application for the import of goods and payment of indirect taxes;

2. the tax authority has established the fact of the absence of import of goods;

3. making changes and additions to the information previously specified in the application for the import of goods and payment of indirect taxes, affecting the size of the tax base for calculating the amounts of indirect taxes, including in the cases provided for in paragraphs 2 and 3 Article 533 of this Code.

4. Withdrawal of an application for the import of goods and payment of indirect taxes is carried out using one of the following methods:

1. removal from the central node of the system for receiving and processing tax reporting, which is used on applications for the import of goods and payment of indirect taxes, submitted erroneously or submitted for imported goods that were returned in full due to inadequate quality and (or) configuration, as well as when the tax authority establishes the fact that the goods were not imported.

For the purposes of part one of this subparagraph, an application for the import of goods and payment of indirect taxes is considered to be erroneously submitted if the obligation to submit such an application is not provided for by this Code;

2. replacement, in which changes and additions to the application for the import of goods and payment of indirect taxes are made by the taxpayer by withdrawing a previously submitted application with the simultaneous submission of a new application;

3. changes in the case of sending an application for the import of goods and payment of indirect taxes to a tax authority not at the place of location (residence).

For the purposes of subparagraphs 2) and 3) part one of this paragraph when withdrawing an application for the import of goods and payment of indirect taxes by replacing or changing personal In the taxpayer's accounts, the tax authority at the place of registration reverses the amounts reflected in the withdrawn application for the import of goods and payment of indirect taxes, with subsequent reflection in the personal account of the data on the application for the import of goods and payment of indirect taxes, taking into account the declared changes and (or) additions.

5. The taxpayer is not allowed to make changes and additions to the application for the import of goods and payment of indirect taxes:

1. the tax period being audited - during the period of comprehensive audits and thematic audits on value added tax and excise taxes specified in the order to conduct a tax audit;

2. the tax period being appealed - during the period for filing and considering a complaint about the notification of the results of the audit, taking into account the restored deadline for filing a complaint for value added tax and excise taxes specified in the taxpayer’s complaint.

6. The procedure for withdrawing an application for the import of goods and payment of indirect taxes is determined by the authorized body.

Article 533. Procedure for adjusting the amount of value added tax paid when importing goods

1. In the event of a partial and (or) full return of goods imported into the territory of the Republic of Kazakhstan from the territory of the EAEU member states due to inadequate quality and (or) configuration before the end of the month in which such goods were imported, information on such goods is not reflected in the application for the import of goods and payment of indirect taxes.

2. In case of partial return of goods due to inadequate quality and (or) configuration after the expiration of the month in which such goods were imported, information on such goods must be reflected in the application for the import of goods and payment of indirect taxes, submitted in lieu of the withdrawn application.

3. In case of a full return of goods due to inadequate quality and (or) configuration after the expiration of the month in which such goods were imported, the application for the import of goods and payment of indirect taxes submitted for such goods is withdrawn by the deletion method in accordance with subparagraph 1) paragraph 3 of Article 532 of this Code.

4. For the purposes of this article, documents confirming the full and (or) partial return of goods imported into the territory of the Republic of Kazakhstan from the territory of the EAEU member states due to inadequate quality and (or) configuration are:

1. a claim agreed upon by the taxpayer-exporter and the taxpayer-importer, containing information on the quantity of imported goods that must be returned due to inadequate quality and (or) configuration;

2. acts of acceptance and transfer of goods (in the absence of transportation of returned goods);

3. transport (shipping) documents (in case of transportation of returned goods);

4. acts of destruction (in case of destruction of goods).

Copies of the documents specified in this paragraph on paper are submitted to the tax authority simultaneously with the documents provided for in subparagraphs 1) – 7) part two of paragraph 2 of Article 530 of this Code.

5. The following are not subject to value added tax:

1. loss of goods incurred by the taxpayer within the limits of natural loss norms established by the legislation of the Republic of Kazakhstan;

2. damage to goods resulting from natural and man-made emergencies.

For the purposes of this article, loss of goods means an event that results in the destruction or loss of goods. Damage to a product means a deterioration of all or individual qualities (properties) of a product, as a result of which the product cannot be used for the purposes of taxable turnover.

SECTION 8. EXCISE TAXES

Chapter 53. GENERAL PROVISIONS

Article 534. Application of excise taxes

Excise taxes are imposed on goods produced on the territory of the Republic of Kazakhstan, imported into the territory of the Republic of Kazakhstan, specified in subparagraphs 1) – 9) of the first article 536 of this Code, as well as goods purchased on the territory of the Republic of Kazakhstan specified in subparagraph 10) of part one of Article 536 of this Code.

Article 535. Payers

1. Payers of excise taxes are individuals and legal entities who:

1. produce excisable goods on the territory of the Republic of Kazakhstan, with the exception of the import of excisable goods for which payment has been made, in accordance with the customs legislation of the Republic of Kazakhstan, as well as in the presence of an agreement on industrial assembly;

2. import excisable goods into the territory of the Republic of Kazakhstan;

3. carry out wholesale and retail sales of gasoline (except for aviation) and diesel fuel, gasohol, benzanol, nefras, mixtures of light hydrocarbons, environmental fuels on the territory of the Republic of Kazakhstan;

4. carry out the sale of confiscated, ownerless, transferred by right of inheritance to the state and gratuitously transferred into state ownership on the territory of the Republic of Kazakhstan of excisable goods specified in subparagraphs 5) – 7) part one of Article 536 of this Code, and for which the excise tax on the territory of the Republic of Kazakhstan has not previously been paid in accordance with the legislation of the Republic of Kazakhstan;

5. carry out the sale of the property mass of excisable goods specified in Article 536 of this Code, and for which the excise tax on the territory of the Republic of Kazakhstan has not previously been paid in accordance with the legislation of the Republic of Kazakhstan;

6. carry out the assembly (assembly) of excisable goods provided for in subparagraph 6) of part one of Article 536 of this Code, with the exception of the import of excisable goods for which payment has been made, in accordance with the customs legislation of the Republic of Kazakhstan, as well as in the presence of an agreement on industrial assembly.

2. Payers of excise taxes are also individuals:

1. importing excisable goods from the territory of the EAEU member states for the purposes of entrepreneurial activity.

The criteria for classifying excisable goods as imported for business purposes are established by the authorized body;

2. importing excisable goods specified in subparagraph 10) part one of Article 536 of this Code into the territory of the Republic of Kazakhstan from the territory of the EAEU member states and (or) states that are not members of the EAEU, as well as purchasing excisable goods specified in subparagraph 10) of part one of Article 536 of this Code.

3. Payers of excise taxes, taking into account the provisions of clause 1 of this article, are also non-resident legal entities and their structural divisions.

4. Payers of excise taxes are not authorized state bodies that carry out the sale of confiscated, ownerless, transferred by right of inheritance to the state and transferred free of charge into the ownership of the state, the laying and release of material assets from the state material reserve on the territory of the Republic of Kazakhstan of excisable goods specified in subparagraphs 5), 6) and 7) part one of Article 536 of this Code.

Article 536. List of excisable goods

Unless otherwise established by this article, excisable goods are:

1. all types of alcohol;

2. alcoholic products;

3. tobacco products;

4. products with heated tobacco;

5. gasoline (except for aviation), diesel fuel, gasohol, benzanol, nefras, mixture of light hydrocarbons, environmental fuel;

6. motor vehicles designed to transport 10 or more people with an engine capacity of more than 3000 cubic centimeters, with the exception of minibuses, buses and trolleybuses;

passenger cars and other motor vehicles intended for the transport of people with an engine capacity of more than 3000 cubic centimeters (except for vehicles with manual control or a manual control adapter specially designed for persons with disabilities);

motor vehicles on a passenger car chassis with a platform for cargo and a driver's cabin separated from the cargo compartment by a rigid stationary partition, with an engine capacity of more than 3000 cubic centimeters (except for vehicles with manual control or a manual control adapter specially designed for persons with disabilities);

7. crude oil, gas condensate;

8. alcohol-containing products for medical purposes, registered in accordance with the legislation of the Republic of Kazakhstan as a medicine;

9. energy drinks;

10. passenger cars, the purchase price of which is 18,000 times the monthly calculation index valid as of January 1 of the corresponding financial year, and higher;

vessels, the acquisition cost of which is 24,000 - a multiple of the monthly calculation index valid as of January 1 of the corresponding financial year, and higher;

aircraft, the acquisition cost of which is 24,000 - a multiple of the monthly calculation index in effect on January 1 of the relevant financial year, and higher.

The authorized body in the field of regulation of trade activities determines an additional list of imported goods that will be subject to excise taxes in the country of origin, in the manner determined by the Government of the Republic of Kazakhstan.

Excise tax rates on goods specified in the additional list of imported goods, determined in accordance with part two of this article, are established by the Government of the Republic of Kazakhstan on the basis of proposals from the authorized body in the field of regulation of trade activities.

Article 537. Excise tax rates

1. Excise tax rates are established in absolute amounts per unit of measurement in physical terms.

2. The amount of excise duty on excisable goods for which combined tax rates are established (consisting of fixed (specific) and ad valorem (percentage) tax rates) is calculated as the amount obtained as a result of adding the amounts of excise duty calculated as the product of the fixed (specific) tax rate and the volume of sold (transferred, imported) excisable goods in kind, and as the percentage of the maximum retail price of such goods corresponding to the ad valorem (in percentage) tax rate.

3. Excise tax rates on alcoholic products are approved in accordance with clause 1 of this article or depending on the volumetric content of anhydrous (one hundred percent) alcohol in it.

4. For all types of alcohol and bulk wine (wine material), excise tax rates are differentiated depending on the purposes of the further use of alcohol and bulk wine (wine material).

5. Excise tax rates on excisable goods specified in subparagraph 10) of part one of Article 536 of this Code are established as a percentage of their value, determined in accordance with this article.

6. The amount of excise duty is calculated at the following rates:

1. for excisable goods specified in subparagraphs 1) – 4), 6) – 10) Article 536 of this Code:

No.

EAEU HS Code

Types of excisable goods

Excise tax rates (in tenge per unit of measurement)

1

2

3

4

from 2207

Undenatured ethyl alcohol with an alcohol concentration of 80 percent by volume or more (except for undenatured ethyl alcohol sold or used for the production of alcoholic products sold to state medical institutions within established quotas), ethyl alcohol and other denatured alcohols of any concentration (except for ethyl alcohol (ethanol) denatured fuel (not colorless, colored) for consumption on the domestic market)

600 tenge/liter

from 2207

Denatured fuel ethyl alcohol (ethanol) (not colorless, colored for consumption on the domestic market)

1.0 tenge/liter

from 2208

Undenatured ethyl alcohol, alcohol tinctures and other alcoholic drinks with an alcohol concentration of less than 80 percent by volume (except for undenatured ethyl alcohol sold or used for the production of alcoholic products and sold to state medical institutions within established quotas), ethyl alcohol and other denatured alcohols of any concentration (except for ethyl alcohol (ethanol) denatured fuel (not colorless, colored) for consumption on the domestic market)

2,550 tenge/liter 100% alcohol

from 2207

Ethyl alcohol, undenatured, sold or used for medicinal and pharmaceutical preparations

600 tenge/liter 100% alcohol

from 2207

Ethyl alcohol, undenatured, with an alcoholic concentration of 80 percent by volume or more, sold or used for the production of alcoholic beverages

0 tenge/liter

from 2208

Undenatured ethyl alcohol, alcohol tinctures and other alcoholic beverages with an alcohol concentration of less than 80 percent by volume, sold or used for the production of alcoholic beverages

75 tenge/liter 100% alcohol

from 3003, 3004

Alcohol-containing products for medical purposes, registered in accordance with the legislation of the Republic of Kazakhstan as a medicine

500 tenge/liter 100% alcohol

from 2205, 2206, 2208

Alcohol products (except for wines, bulk wine (wine material), beer and beer drink)

2,805 tenge/liter 100% alcohol

from 2204

Wine

38 tenge/liter

from 2204

Bulk wine (wine material) (except for those sold or used for the production of ethyl alcohol and alcoholic products)

187 tenge/liter

from 2204

Bulk wine (wine material), sold or used for the production of ethyl alcohol and alcoholic products

1 tenge/liter

220300

Beer and beer drink

99 tenge/liter

2202 91 000 0

Beer and beer drink with an ethyl alcohol content of not more than 0.5 percent by volume

0 tenge/liter

out of 2402

Filter cigarettes: from January 1, 2026 to December 31, 2026 inclusive from January 1, 2027 to December 31, 2027 inclusive from January 1, 2028 to December 31, 2028 inclusive from January 1, 2029 to December 31, 2029 inclusive from January 1, 2030

18,051 tenge/1,000 pieces 21,163 tenge/ 1,000 pieces 21,880 tenge/ 1,000 pieces 23,279 tenge/ 1,000 pieces 25,607 tenge/ 1,000 pieces

out of 2402

Cigarettes without filter, cigarettes: from January 1, 2026 to December 31, 2026 inclusive from January 1, 2027 to December 31, 2027 inclusive from January 1, 2028 to December 31, 2028 inclusive from January 1, 2029 to December 31, 2029 inclusive from January 1, 2030

18,051 tenge/ 1,000 pieces 21,163 tenge/ 1,000 pieces 21,880 tenge/ 1,000 pieces 23,279 tenge/ 1,000 pieces 25,607 tenge/ 1,000 pieces

out of 2402

Cigarillos: from January 1, 2026 to December 31, 2026 inclusive from January 1, 2027 to December 31, 2027 inclusive from January 1, 2028 to December 31, 2028 inclusive from January 1, 2029 to December 31, 2029 inclusive from January 1, 2030

18,051 tenge/ 1,000 pieces 21,163 tenge/ 1,000 pieces 21,880 tenge/ 1,000 pieces 23,279 tenge/ 1,000 pieces 25,607 tenge/ 1,000 pieces

out of 2402

Cigars

825 tenge/piece

out of 2403

Pipe, smoking, hookah and other tobacco, packaged in consumer packaging and intended for final consumption, with the exception of pharmaceutical products containing nicotine: from January 1, 2026 to December 31, 2026 inclusive from January 1, 2027 to December 31, 2027 inclusive from January 1, 2028 to December 31, 2028 inclusive from January 1, 2029 to December 31, 2029 inclusive from January 1, 2030

15,863 tenge/kilogram 18,835 tenge/kilogram 19,692 tenge/kilogram 20,719 tenge/kilogram 22 791 tenge/kilogram

from 2403, 2404

Products with heated tobacco (heated tobacco stick, heated tobacco capsule and others): from January 1, 2026 to December 31, 2026 inclusive from January 1, 2027 to December 31, 2027 inclusive from January 1, 2028 to December 31, 2028 inclusive from January 1, 2029 to December 31, 2029 inclusive from January 1, 2030

11230 tenge/ 1,000 pieces 11330 tenge/ 1,000 pieces 11430 tenge/ 1,000 pieces 11640 tenge/ 1,000 pieces 12803 tenge/ 1,000 pieces

from 2709 00

Crude oil, gas condensate

0 tenge/ton

out of 8702

Motor vehicles designed to transport 10 or more people, with an engine capacity of more than 3,000 cc. cm, excluding minibuses, buses and trolleybuses

100 tenge/cu.m. cm

from 8703

Passenger cars and other motor vehicles designed primarily for the transport of persons, with an engine capacity exceeding 3,000 cc. cm (except for vehicles with manual control or a manual control adapter specially designed for persons with disabilities)

from 8704

Motor vehicles on a passenger car chassis with a platform for cargo and a driver's cabin separated from the cargo compartment by a rigid stationary partition, with an engine capacity of more than 3,000 cubic meters. cm (except for vehicles with manual control or a manual control adapter specially designed for persons with disabilities)

from 2204, 2205, 2206 00 and 2208

Import of alcoholic beverages worth over 500.0 thousand tenge from customs value (except for personal consumption)

10% of the cost in tenge/liter

out of 2402

Import of tobacco products (cigars) worth over 10.0 thousand tenge from the customs value (except for personal consumption)

10% of the cost in tenge/piece

from 8703

Passenger cars, the acquisition cost of which is 18,000 times the monthly calculation index valid as of January 1 of the relevant financial year and more

10% of the cost of the purchased vehicle*

out of 8903

Vessels whose acquisition cost is 24,000 times the monthly calculation index in effect on January 1 of the relevant financial year and higher

out of 8802

Aircraft whose acquisition cost is 24,000 times the monthly calculation index in effect on January 1 of the relevant financial year or more

from 2202

Energy drinks: from January 1, 2026 to December 31, 2026 inclusive from January 1, 2027 to December 31, 2027 inclusive from January 1, 2028 to December 31, 2028 inclusive from January 1, 2029 to December 31, 2029 inclusive from January 1, 2030

100 tenge/ liter 140 tenge/ liter 180 tenge/ liter 200 tenge/ liter 240 tenge/ liter

Note.

* The cost of purchasing excisable goods specified in subparagraph 10) of part one of Article 536 of this Code, for the purposes of applying the rates established by lines 24, 25 and 26 of the table of this subparagraph, is established:

in the procedure for determining customs value for the purposes of paying customs duties and duties when importing into the territory of the Republic of Kazakhstan from the territory of states that are not members of the EAEU, in accordance with the customs legislation of the Republic of Kazakhstan;

in order to determine the value of goods purchased when imported into the territory of the Republic of Kazakhstan from the territory of the EAEU member states, in accordance with clauses 1, 2, 4 – 8 Article 518 of this Code;

at the acquisition cost specified in the sales contract or other type of agreement under which such vehicles were purchased on the territory of the Republic of Kazakhstan;

2. for excisable goods specified in subparagraph 5) part one of Article 536 of this Code, approved by the Government of the Republic of Kazakhstan.

Note.

The product nomenclature is determined by the code of the unified Commodity Nomenclature of Foreign Economic Activity of the EAEU and (or) the name of the product.

Chapter 54. TAXATION OF EXCISABLE GOODS PRODUCED AND SOLD IN THE REPUBLIC OF KAZAKHSTAN

Article 538. Object of taxation

1. The objects of excise taxation are:

1. the following operations carried out by the excise payer with excisable goods produced and (or) extracted and (or) bottled by him:

sale of excisable goods, with the exception of the import of excisable goods for which payment has been made, in accordance with the customs legislation of the Republic of Kazakhstan, as well as in the presence of an agreement on industrial assembly;

transfer of excisable goods for processing on a toll basis;

transfer of excisable goods that are a product of processing of customer-supplied raw materials and materials, including excisable ones;

contribution to the authorized capital;

use of excisable goods with payment in kind, except for cases of transfer of excisable goods in kind to pay the mineral extraction tax, rent tax on exports;

shipment of excisable goods carried out by the manufacturer to its structural divisions;

use by the manufacturer of produced and (or) mined and (or) bottled excisable goods for his own production needs and for his own production of excisable goods;

movement of excisable goods carried out by the manufacturer from the production address specified in the license;

2. wholesale sales of gasoline (except for aviation), diesel fuel, gasohol, benzanol, nefras, mixtures of light hydrocarbons and environmental fuels;

3. retail sales of gasoline (except for aviation), diesel fuel, gasohol, benzanol, nefras, mixtures of light hydrocarbons and environmental fuels;

4. sale of property mass, confiscated and (or) ownerless, transferred by right of inheritance to the state and excisable goods transferred free of charge into the ownership of the state;

5. damage, loss of excisable goods;

6. import of excisable goods into the territory of the Republic of Kazakhstan;

7. purchase of excisable goods specified in subparagraph 10) part one of Article 536 of this Code on the territory of the Republic of Kazakhstan.

2. Damage, loss of means of identification, registration and control stamps are considered as the sale of excisable goods.

3. The following are exempt from excise tax:

1. export of excisable goods, if it meets the requirements established by Article 545 of this Code;

2. ethyl alcohol within the quotas determined by the authorized state body for control of the production and circulation of ethyl alcohol and alcoholic products, distributed to state health care organizations that have notified the start of their activities in the prescribed manner;

3. excisable goods specified in clause 2 of Article 175 of this Code, subject to relabeling with registration and control stamps of a new type, if the excise tax was previously paid on these goods;

4. alcohol-containing products for medical purposes (except for balms), registered in accordance with the legislation of the Republic of Kazakhstan as a medicine;

5. means of identification that are taken out of circulation due to defects, loss, damage, accepted by the tax authorities on the basis of a write-off and destruction act;

6. transfer of excisable goods specified in subparagraph 5) of Article 536 of this Code, which are a product of processing of customer-supplied raw materials and materials, including excisable ones, sold for export, if it meets the requirements established by Article 545 of this Code.

Article 539. Date of transaction

1. Unless otherwise provided by this article, in all cases the date of the transaction is the day of shipment (transfer) of excisable goods to the recipient.

2. In the case of a manufacturer selling excisable goods produced by him through a network of his structural divisions, the date of the transaction is the day of shipment of the goods to the structural divisions of the legal entity.

3. When transferring excisable goods that are customer-supplied raw materials, the date of the transaction is the day of transfer of these goods to the contractor (processor).

When manufacturing excisable goods specified in subparagraph 5) of Article 536 of this Code, which are a product of processing of customer-supplied raw materials, the date of the transaction is the day of transfer of manufactured excisable goods to the customer, specified in a document drawn up in accordance with the legislation of the Republic of Kazakhstan on accounting accounting and financial reporting. The transfer of manufactured excisable goods to the customer means the actual shipment of excisable goods in kind by loading into automobile and (or) railway tanks or pumping through a pipeline to a reservoir or filling station of the oil supplier, owned by him on the right of ownership or other legal grounds, confirmed by acceptance and transfer acts.

The processing time for customer-supplied raw materials, which are excisable, exported from the territory of the Republic of Kazakhstan to the territory of a member state of the EAEU, as well as imported into the territory of the Republic of Kazakhstan from the territory of the EAEU member states, is determined in accordance with the terms of the agreement (contract) for the processing of customer-supplied raw materials and cannot exceed two years from the date of registration and (or) shipment of customer-supplied raw materials.

If the established period for processing customer-supplied raw materials is exceeded, the object of excise tax is the estimated volume of the processed product in accordance with the terms of the agreement (contract) at rates approved by the Government of the Republic of Kazakhstan.

In the case of import (export) of customer-supplied raw materials for processing, the taxpayer of the Republic of Kazakhstan submits an obligation to export (import) processed products, as well as its execution in the manner, form and within the time frame determined by the authorized body in agreement with the central authorized body for state planning.

4. When using excisable goods for own production needs and own production of excisable goods, the date of the transaction is the day of transfer of the specified goods for such use.

5. When moving excisable goods carried out by a manufacturer from the production address, the date of the transaction is the day of movement of excisable goods from the production address specified in the license.

6. In case of damage to excisable goods, means of identification, registration and control stamps, the date of the transaction is the day of drawing up an act on the write-off of damaged excisable goods, an act on the write-off and destruction of means of identification, registration and control stamps, or the day a decision was made on their further use in the production process.

In case of loss of excisable goods, means of identification, registration and control stamps, the date of the transaction is the day on which the loss of excisable goods, means of identification, registration and control stamps occurred.

7. When importing excisable goods into the territory of the Republic of Kazakhstan from the territory of another EAEU member state, the date of the transaction is the date the taxpayer accepted the imported excisable goods for registration.

Moreover, for the purposes of this section, the date of registration of imported excisable goods is the date of receipt of such goods in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

8. When importing excisable goods specified in subparagraph 10) of part one of Article 536 of this Code, the date of the transaction is the date of import of such goods into the territory of the Republic of Kazakhstan.

9. When purchasing excisable goods specified in subparagraph 10) of part one of Article 536 of this Code on the territory of the Republic of Kazakhstan, the date of the transaction is the date of registration of the vehicle with the registration authority.

Article 540. Tax base

For excisable goods, the tax base is determined as the volume (quantity) of excisable goods produced and sold in physical terms, unless otherwise established by this article.

For excisable goods specified in subparagraph 10) of part one of Article 536 of this Code, acquired on the territory of the Republic of Kazakhstan, the tax base is the cost of acquisition, determined in the manner established by Article 537 of this Code.

For gasoline (except for aviation), diesel fuel, gasohol, benzanol, nefras, a mixture of light hydrocarbons and environmental fuel, which are products of processing of raw materials supplied by customers, the tax base is determined as the volume (quantity) of excisable goods transferred in physical terms.

Article 541. Peculiarities of taxation of all types of alcohol and bulk wine (wine materials) in case of establishing different rates

1. If, in accordance with paragraph 3 of Article 536 of this Code, different excise tax rates are established for all types of alcohol and bulk wine (wine material), the tax base is determined separately for transactions taxed at the same rates.

2. When using alcohol purchased by a manufacturer of alcoholic products with an excise tax rate lower than the base one, not for the production of alcoholic products, the amount of excise tax on this alcohol is subject to recalculation and payment to the budget at the base excise tax rate established for all types of alcohol sold to persons who are not producers of alcoholic products. Recalculation and payment of excise tax are made by the recipient of the alcohol.

3. When using bulk wine (wine material) purchased by a manufacturer of alcoholic products with an excise tax at a rate lower than the base one, not for the production of alcohol and (or) alcoholic products, the amount of excise tax on this bulk wine (wine material) is subject to recalculation and payment to the budget at the base excise tax rate established for bulk wine (wine material) sold to persons who are not producers of alcoholic products. Recalculation and payment of excise duty are made by the recipient of bulk wine (wine material).

4. The provisions of paragraph 2 of this article also apply in the case of misuse of alcohol purchased for the provision of medical services. Payers of excise tax on this alcohol are state medical institutions that received alcohol without excise tax.

Article 542. Damage, loss of excisable goods

1. In case of damage or loss of excisable goods produced on the territory of the Republic of Kazakhstan and imported, as well as those imported into the customs territory of the EAEU, excise duty is paid in full, except for cases arising as a result of emergency situations and (or) during the period of a state of emergency.

This provision also applies in case of damage or loss of gasoline (except for aviation fuel), diesel fuel purchased for further sale.

2. For the purposes of this article:

1. damage to excisable goods means the deterioration of all or individual qualities (properties) of the goods, including at all technological stages of its production;

2. the loss of excisable goods is understood as an event as a result of which the destruction or loss of the goods occurred, including at all technological stages of its production.

The loss of excisable goods incurred by the taxpayer within the limits of the norms of natural loss established by the legislation of the Republic of Kazakhstan, as well as losses within the limits of the norms regulated by the regulatory and technical documentation of the manufacturer, are not considered a loss.

Article 543. Damage, loss of means of identification, accounting and control stamps

1. Unless otherwise provided for by this article, in case of damage or loss of means of identification, registration and control stamps, excise duty is paid in the amount of the declared assortment.

Calculation of excise tax on damaged or lost (including stolen) registration and control stamps intended for labeling alcoholic products in accordance with Article 175 of this Code is carried out based on the established rates applied to the volume of container (container) indicated on the stamp.

2. In case of damage or loss of means of identification issued during the import of tobacco products, registration and control stamps, the paid amounts of excise duty are subject to recalculation in the following cases:

1. damage, loss of means of identification, registration and control stamps occurred as a result of emergency situations and (or) during the period of a state of emergency;

2. damaged means of identification, accounting and control stamps are accepted by the tax authorities on the basis of a write-off and destruction act.

3. In case of damage or loss of means of identification issued for tobacco products, excise tax is not paid in case of damage or loss of means of identification resulting from emergency situations and (or) during the period of a state of emergency.

Article 544. Criteria for classifying the wholesale and retail sales of gasoline (except for aviation), diesel fuel, gasohol, benzanol, nefras, a mixture of light hydrocarbons and environmental fuels carried out on the territory of the Republic of Kazakhstan

1. The sale of gasoline (except for aviation), diesel fuel, gasohol, benzanol, nefras, a mixture of light hydrocarbons and environmental fuels falls within the scope of wholesale sales if, under a purchase and sale (exchange) agreement, the buyer undertakes to accept the specified excisable goods and use them for further sale, provided that the suppliers under this purchase and sale (exchange) agreement are:

1. producer of gasoline (except for aviation), diesel fuel, gasohol, benzanol, nefras, mixtures of light hydrocarbons and environmental fuels;

2. an oil supplier who received gasoline (except for aviation), diesel fuel, gasohol, benzanol, nefras, a mixture of light hydrocarbons and (or) environmental fuel as a result of processing the customer-owned raw materials owned by it for the purpose of their further sale;

3. a taxpayer who is registered for certain types of activities in accordance with Article 104 of this Code and has imported (including imported) into the territory of the Republic of Kazakhstan its own gasoline (except for aviation), diesel fuel, gasohol, benzanol, nefras, mixtures of light hydrocarbons and (or) environmental fuels for the purpose of their further sale.

Wholesale sales also include the shipment of gasoline (with the exception of aviation fuel), diesel fuel, gasohol, benzanol, nefras, mixtures of light hydrocarbons and environmental fuels to structural divisions of a legal entity for further sale.

2. The retail sale of gasoline (except for aviation), diesel fuel, gasohol, benzanol, nefras, a mixture of light hydrocarbons and environmental fuel includes the following operations carried out by the suppliers specified in clause 1 of this article:

1. sale, as well as transfer by the manufacturer of petroleum products made from customer-supplied raw materials and materials, gasoline (except for aviation), diesel fuel, gasohol, benzanol, nefras, a mixture of light hydrocarbons and environmental fuels to persons for their production needs;

2. sales of gasoline (except for aviation), diesel fuel, gasohol, benzanol, nefras, mixtures of light hydrocarbons and environmental fuels to individuals;

3. use for own production needs of gasoline produced or purchased for further sale (except for aviation), diesel fuel, gasohol, benzanol, nefras, a mixture of light hydrocarbons and environmental fuel.

Article 545. Confirmation of export of excisable goods

1. Documents confirming the export of excisable goods are:

1. agreement (contract) for the supply of exported excisable goods;

2. a declaration for goods or a copy thereof, certified by the customs authority, with a mark from the customs authority that released the excisable goods in the customs export procedure.

In the case of export of excisable goods in the customs export procedure through the main pipeline system or using the procedure for incomplete periodic declaration, confirmation of export is a complete declaration for the goods with a mark from the customs authority that made the customs declaration;

3. copies of shipping documents with a mark from the customs authority located at the checkpoint on the customs border of the EAEU.

In the case of export of excisable goods in the customs export procedure through the main pipeline system, instead of copies of shipping documents, a certificate of acceptance and delivery of goods is presented;

4. payment documents and bank statements that confirm the actual receipt of proceeds from the sale of excisable goods to the taxpayer’s bank accounts in the Republic of Kazakhstan, opened in accordance with the legislation of the Republic of Kazakhstan.

2. When exporting excisable goods to member states of the Commonwealth of Independent States (except for the member states of the EAEU), with which the Republic of Kazakhstan has concluded international agreements providing for exemption from excise duty on the export of excisable goods, an additional document confirming the export of excisable goods is a declaration for goods issued in the country of import of excisable goods exported from the customs territory of the Republic of Kazakhstan in the customs export procedure.

3. When exporting excisable goods to the territory of a member state of the EAEU, in order to confirm the validity of exemption from excise taxes in accordance with clause 3 of Article 538 of this Code, the taxpayer submits to the tax authority at the location, simultaneously with the excise tax return, the documents provided for Article 521 of this Code, with the exception of the documents specified in subparagraph 4) of paragraph 1 of Article 521 of this Code.

In this case, the taxpayer has the right to submit the specified documents, with the exception of the excise tax return, to the tax authority within one hundred and eighty calendar days from the date of the transaction.

4. A declaration for goods in the form of an electronic document, according to which the information systems of the tax authorities contain a notification to the customs authorities about the actual export of goods, is also a document confirming the export of excisable goods. If there is a declaration for goods in the form of an electronic document provided for by this paragraph, the submission of documents established by subparagraph 2) of paragraph 1 of this article is not required.

5. In case of failure to confirm the sale of excisable goods for export in accordance with paragraphs 1, 2 and 3 of this article, such sales are subject to excise tax in the manner prescribed by this section for the sale of excisable goods on the territory of the Republic of Kazakhstan, with the accrual of penalties in connection with non-confirmation of the sale of excisable goods.

Alcohol products, with the exception of bulk wine (wine material), beer and beer beverages, are subject to marking with registration and control marks.

6. In case of confirmation of the sale of excisable goods for export after the expiration of the deadlines established by clause 3 of this article, paid in accordance with clause 5 of this article, amounts of excise taxes are subject to offset and refund in accordance with Article 120 and 122 of this Code.

At the same time, the paid amount of penalties accrued in connection with non-confirmation of the sale of excisable goods for export to the territory of a member state of the EAEU is not refundable.

Article 546. Calculation of the amount of excise tax

The excise tax amount is calculated by applying the established excise tax rate to the tax base.

Article 547. Adjustment of the tax base

1. Unless otherwise established by this article, the tax base is adjusted in the tax period in which the excisable goods were returned.

Adjustment of the size of the tax base in accordance with this article is made on the basis of an additional invoice, in which the amount of excise duty subject to adjustment is highlighted as a separate line, as well as bilateral acts confirming the basis for the return of excisable goods, and other documents confirming the occurrence of return cases specified in the agreement (contract).

Adjustment of the size of the tax base when returning excisable goods to the manufacturer to the production address is made on the basis of the manufacturer’s shipping documents if the excisable goods were moved by the manufacturer from the production address, but were not sold.

Adjustment of the size of the tax base when importing excisable goods from member states of the EAEU is carried out in accordance with paragraphs 1, 2, 3 and 4 Article 533 of this Code.

2. The tax base for excisable goods specified in subparagraphs 2) and 3) of Article 536 of this Code, for with the exception of vodka, special vodka and other alcoholic products with a volume fraction of ethyl alcohol of more than fifteen percent, is adjusted by the manufacturer of the excisable goods to the volume of excisable goods sold for export, if excise duty was previously paid on such excisable goods in connection with its movement carried out by the manufacturer from the production address specified in the license.

The adjustment of the tax base provided for by this paragraph is made in the tax period in which such excisable goods are sold for export.

However, the tax base, taking into account such an adjustment, may have a negative value.

Article 548. Tax deduction

1. The taxpayer has the right to reduce the amount of excise tax calculated in accordance with Article 546 of this Code by the deductions established by this article.

2. In accordance with this article, excise tax amounts paid in the Republic of Kazakhstan on excisable goods used as the main raw material for the production of other excisable goods are deductible.

3. The amounts of excise tax paid are subject to deduction:

1. on the territory of the Republic of Kazakhstan when purchasing or importing excisable goods into the territory of the Republic of Kazakhstan, with the exception of excisable goods specified in subparagraph 10) part one of Article 536 of this Code;

2. for excisable raw materials of own production;

3. when transferring excisable goods made from customer-supplied excisable raw materials.

Excise tax amounts on all types of alcohol, crude oil, and gas condensate are not deductible.

4. The deduction is made for the amount of excise tax calculated on the basis of the volume of excisable raw materials actually used for the manufacture of excisable goods in the tax period.

5. Deduction of the amount of excise tax paid upon the acquisition of excisable raw materials on the territory of the Republic of Kazakhstan is carried out if the following documents are available:

1. agreement for the purchase and sale of excisable raw materials;

2. payment documents or receipts for the cash receipt order with the attachment of cash register receipts confirming payment for excisable raw materials;

3. waybills for the supply of excisable raw materials;

4. invoices with the excise tax amount highlighted as a separate line;

5. blending sheets (in the production of alcoholic beverages);

6. an act on the write-off of excisable raw materials for production.

6. Deduction of the amount of excise tax paid for excisable raw materials of own production is carried out if the following documents are available:

1. payment documents or other documents confirming the payment of excise tax to the budget;

2. blending sheets (in the production of alcoholic beverages);

3. an act on the write-off of excisable raw materials for production.

7. Deduction of the amount of excise tax paid in the Republic of Kazakhstan when importing excisable raw materials into the territory of the Republic of Kazakhstan is carried out if the following documents are available:

1. agreement for the purchase and sale of excisable raw materials;

2. payment documents or other documents confirming the payment of excise tax to the budget upon customs declaration;

3. declarations for goods for imported excisable raw materials when importing excisable raw materials into the territory of the Republic of Kazakhstan from the territory of states that are not members of the EAEU, or applications for the import of goods and payment of indirect taxes when importing into the territory of the Republic of Kazakhstan from the territory of states - members of the EAEU;

4. blending sheets (in the production of alcoholic products);

5. an act on the write-off of excisable raw materials for production.

8. The amount of excise tax paid upon the transfer of excisable goods manufactured on the territory of the Republic of Kazakhstan from customer-supplied excisable raw materials is also subject to deduction, if the following documents are available:

1. an agreement on the processing of customer-supplied raw materials between the owner of the customer-supplied excisable raw materials and the processor;

2. payment documents or other documents confirming the payment of excise tax to the budget by the owner of customer-supplied excisable raw materials;

3. an invoice for release or an act of acceptance and transfer of excisable raw materials.

9. If the amount of excise tax paid by producers of excisable goods when purchasing or importing excisable raw materials on the territory of the Republic of Kazakhstan exceeds the amount of excise tax calculated for excisable goods manufactured from these raw materials, the amount of such excess is not subject to deduction.

10. When calculating the amount of excise duty on imported excisable goods specified in subparagraph 10) of part one of Article 536 of this Code, the amount of excise tax paid at the rates specified in line 21 of the table subparagraph 1) paragraph 6 of Article 537 of this Code.

Article 549. Deadlines for payment of excise tax

1. Unless otherwise provided by this Code, excise tax on excisable goods is subject to transfer to the budget no later than the 20th day of the month following the reporting tax period.

2. For excisable goods produced from customer-supplied raw materials and supplies, excise tax is paid on the day of transfer of the product to the customer or a person specified by the customer, with the exception of the transfer of products subsequently sold for export.

3. When transferring crude oil and gas condensate produced on the territory of the Republic of Kazakhstan for industrial processing, excise duty is paid on the day of their transfer.

4. Excise tax on excisable goods established by subparagraph 2) of part one of Article 536 of this Code, with the exception of bulk wine (wine material), beer and beer drink, is paid by producers of alcoholic products at their option:

1. before receiving accounting and control stamps;

2. on the day of shipment (transfer) of excisable goods in case of submission of an obligation to pay excise duty in accordance with Article 175 of this Code.

5. Confirmation by tax authorities of the fact of payment of excise duty on excisable goods imported from the territory of the EAEU member states in the application for the import of goods and payment of indirect taxes by putting the appropriate mark or a reasoned refusal to confirm is carried out in the manner determined by the authorized body.

6. Payment of excise taxes when purchasing on the territory of the Republic of Kazakhstan by individuals vehicles related to excisable goods specified in subparagraph 10) of part one of Article 536 of this Code is made no later than one of the following dates, which occurs first:

no later than the 20th day of the month following the month in which such excisable goods were purchased;

no later than the day of submission of documents for state registration of such vehicles.

Article 550. Place of payment of excise tax

1. Payment of excise tax is made at the location of the taxable object, except for the cases specified in paragraphs 2 and 3 of this article.

2. Excise tax payers carrying out wholesale and retail sales of gasoline (except for aviation) and diesel fuel pay excise tax at the location of tax-related facilities.

3. In case of import of excisable goods from the territory of the EAEU member states, import of excisable goods specified in subparagraph 10) of part one of Article 536 of this Code, from the territory of states that are not members of the EAEU, as well as when purchasing excisable goods, specified in subparagraph 10) part one of Article 536 of this Code, on the territory of the Republic of Kazakhstan, payment of excise tax is made at the location (residence) of the excise payer.

Article 551. Tax period and excise tax return

1. In relation to excise duty, the tax period is a calendar month.

2. Unless otherwise provided by this article, at the end of each tax period, excise tax payers are required to submit an excise tax declaration to the tax authority at their location no later than the 15th day of the second month following the reporting tax period.

3. Excise tax payers who have structural divisions submit an annex for calculating the amount of excise tax for such structural (territorial) division to the excise tax declaration to the tax authority at the location of such structural (territorial) division.

4. Taxpayers importing excisable goods into the territory of the Republic of Kazakhstan from the territory of the EAEU member states are required to submit to the tax authority at the place of location (residence) an application for the import of goods and payment of indirect taxes and other documents in accordance with clause 2 of Article 530 of this Code no later than the 20th day of the month following the month of registration of imported excisable goods.

5. Individuals who purchased excisable goods on the territory of the Republic of Kazakhstan, specified in subparagraph 10) of part one of Article 536 of this Code, are required to submit an excise tax declaration to the tax authority at their location no later than the 15th day of the month following the month of acquisition of such vehicles.

6. When importing excisable goods specified in subparagraph 10) part one of Article 536 of this Code into the territory of the Republic of Kazakhstan from the territory of the EAEU member states, the taxpayer is obliged to submit to the tax authority at the place of location (residence) an application for the import of goods and payment of indirect taxes on paper and in electronic form or only in electronic form no later than the 20th day of the month following the month in which such excisable goods were imported into the territory of the Republic of Kazakhstan.

Chapter 55. TAXATION OF IMPORTATION OF EXCISABLE GOODS

Article 552. Tax base of imported excisable goods

For excisable goods imported into the territory of the Republic of Kazakhstan, the tax base is determined as the volume, cost and quantity of imported excisable goods in physical terms.

Article 553. Deadlines for payment of excise duty on imported excisable goods

1. Excise taxes on imported excisable goods from the territory of states that are not members of the EAEU are paid on the day determined by the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan for the payment of customs duties, except for the cases provided for in clause 2 of this article, in the manner specified authorized body.

2. The excise tax on imported excisable goods subject to marking in accordance with Article 175 of this Code is paid before receiving means of identification, registration and control stamps.

When importing excisable goods specified in part one of this paragraph, the amount of excise tax is subject to clarification and the excise tax rate in effect on the date of import of excisable goods is applied.

3. Excise taxes on excisable goods (except for marked excisable goods) imported from the territory of the EAEU member states are paid no later than the 20th day of the month following the month of registration of imported excisable goods.

Payment of excise taxes on marked excisable goods is made within the time limits established by clause 2 of this article.

Payment of excise taxes on excisable goods imported by individuals into the territory of the Republic of Kazakhstan, specified in subparagraph 10) of part one of Article 536 of this Code, is made no later than the 20th day of the month following the month in which such excisable goods were imported.

4. In the case of the use of excisable goods, the import of which into the territory of the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan was carried out without paying excise taxes, for purposes other than those in connection with which an exemption or other payment procedure was provided, these excisable goods are subject to excise taxes in the manner and at the excise tax rates that are established by Articles 537 and 552 of this Code and the resolution of the Government of the Republic of Kazakhstan.

Article 554. Import of excisable goods exempt from excise duty

1. Excise taxes are not imposed on excisable goods imported by individuals according to the norms provided for by the customs legislation of the EAEU (or) the customs legislation of the Republic of Kazakhstan.

2. The following imported excisable goods are exempt from excise duty:

1. necessary for the operation of vehicles engaged in international transport while en route and at intermediate stops;

2. which, due to damage before passing them through the customs border of the EAEU, turned out to be unsuitable for use as products and materials;

3. imported for official use by foreign diplomatic and equivalent missions, as well as for personal use by persons from among the diplomatic and administrative and technical staff of these missions, including members of their families living with them. These goods are exempt from excise duty in accordance with international treaties to which the Republic of Kazakhstan is a party;

4. transported across the customs border of the EAEU, exempt from excise duty on the territory of the Republic of Kazakhstan within the framework of customs procedures established by the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan, with the exception of the customs procedure of release for domestic consumption;

5. alcohol-containing products for medical purposes (except for balms), registered in accordance with the legislation of the Republic of Kazakhstan;

6. aircraft for carrying out civil air transportation according to the schedule in accordance with the legislation of the Republic of Kazakhstan on the use of the airspace of the Republic of Kazakhstan and aviation activities.

SECTION 9. SOCIAL TAX

Chapter 56. GENERAL PROVISIONS

Article 555. Payers

1. Unless otherwise provided by clause 2 of this article, payers of social tax are:

1. individual entrepreneurs;

2. persons engaged in private practice;

3. legal entities - residents of the Republic of Kazakhstan, unless otherwise established by clause 3 of this article;

4. legal entities - non-residents operating in the Republic of Kazakhstan through permanent establishments;

5. legal entities - non-residents, carrying out activities through a structural unit that does not lead to the formation of a permanent establishment.

2. The following taxpayers are not payers of social tax:

1. applying a special tax regime:

for self-employed;

based on a simplified declaration;

for peasant or farm enterprises;

2. specialized organizations of persons with disabilities in accordance with the Social Code of the Republic of Kazakhstan.

3. A resident legal entity, by its decision, has the right to recognize its structural unit as a payer of social tax, which simultaneously performs duties for:

calculation and payment of social tax on taxable items that are expenses of such a structural unit;

calculation, withholding and transfer of individual income tax on income subject to taxation at the source of payment, which is accrued and paid by such a structural unit.

The adoption of such a decision by a resident legal entity or its cancellation comes into effect from the beginning of the quarter following the quarter in which such a decision was made.

If a newly created structural unit is recognized as a social tax payer, the decision of the legal entity on such recognition comes into effect from the day of creation of this structural unit or from the beginning of the quarter following the quarter in which this structural unit was created.

Article 556. Object of taxation

1. The object of taxation for social tax payers is the following expenses:

1. the employer for the employee’s income specified in Article 426 of this Code (including the employer’s expenses specified in subparagraphs 23), 25), 26) and 27) paragraph 1 of Article 679 of this Code);

2. tax agent for the income of foreign personnel specified in subparagraph 2) paragraph 2 of Article 226 of this Code.

The provisions of this paragraph do not apply to social tax payers who are persons engaged in private practice and (or) individual entrepreneurs.

2. The object of taxation specified in clause 1 of this article is reduced by the following exceptions from the object:

1. mandatory pension contributions to the unified pension savings fund in accordance with the legislation of the Republic of Kazakhstan;

2. contributions for compulsory social health insurance in accordance with the legislation of the Republic of Kazakhstan on compulsory social health insurance;

3. income established by Article 429 of this Code, with the exception of:

income established by subparagraph 2) of Article 429 of this Code;

Note FROM! Paragraph three of subclause 3) is valid until 01/01/2029 in accordance with clause 3) clause 2 of Article 848 of this Code.

income established by subparagraph 3) of Article 429 of this Code in terms of income of employees who are citizens of the Republic of Kazakhstan;

4. income established by subparagraph 12) of Article 681 of this Code.

3. If the object of taxation specified in clause 1 of this article amounts for a calendar month to an amount from one tenge to 14 times the monthly calculation index effective on the first day of this calendar month, then the object of taxation is determined based on 14 times the monthly calculation indicator. The provisions of this paragraph do not apply to the employee’s income accrued for the calendar month in which such employee was hired and (or) dismissed.

4. Unless otherwise provided by this paragraph, the objects of taxation for social tax payers who are persons engaged in private practice and (or) individual entrepreneurs are:

the social tax payer himself;

number of employees of the social tax payer.

The following are not subject to taxation:

1. the payers of social tax themselves during the period of temporary suspension of their submission of tax reports in accordance with Article 117 of this Code;

2. social tax payers themselves who did not receive income during the tax period;

3. employees of the social tax payer who did not receive income for the tax period.

Article 557. Tax rates

1. Social tax is calculated at a rate of 6 percent, except for the cases established by clauses 2, 3 and 4 of this article.

2. Social tax is calculated at a rate of 1.8 percent for taxable items related to the implementation of activities in:

production and sale of agricultural products of own production;

processing of agricultural products of own production and sale of products of such processing.

3. Payers of social tax who are individual entrepreneurs or persons engaged in private practice, except for the cases established by clause 4 of this article, calculate social tax:

for yourself - 2 times the monthly calculation index valid on the date of payment;

for each employee in 1-fold amount of the monthly calculation index valid on the date of payment.

4. Peasant or farm enterprises for taxable items related to the activities specified in clause 2 of this article calculate social tax:

for yourself - 0.6 times the monthly calculation index valid on the date of payment;

for each employee - 0.3 times the monthly calculation index valid on the date of payment.

Chapter 57. PROCEDURE FOR CALCULATION AND PAYMENT OF TAX

Article 558. Procedure for calculating social tax

1. Unless otherwise established by this article, the amount of social tax payable to the budget is determined by applying the rates established by paragraphs 1 and 2 of the article 557 of this Code, to:

1. the object of taxation provided for by clause 1 of Article 556 of this Code, reduced by the amount of exceptions from the object in accordance with clause 2 of article 556 of this Code;

or

2. the object of taxation provided for by clause 3 of Article 556 of this Code, in the cases provided for by this clause.

2. Payers of social tax who are individual entrepreneurs or persons engaged in private practice shall calculate social tax by applying the following rates to the object of taxation provided for in clause 4 of Article 556 of this Code:

1. established by clause 4 of Article 557 of this Code - social tax payers who are peasant or farm enterprises for the activities specified in clause 2 Article 557 of this Code;

2. established by clause 3 of Article 557 of this Code - other individual entrepreneurs or persons engaged in private practice.

Article 559. Peculiarities of calculation and payment of social tax by state institutions

1. A state body or local executive body, by its decision, has the right to recognize as a payer of social tax its structural divisions and (or) territorial bodies that simultaneously perform duties for:

calculation and payment of social tax on taxable items that are expenses of structural units and (or) territorial bodies subordinate to such a state body or local executive body;

calculation, withholding and transfer of individual income tax on income subject to taxation at the source of payment, which is accrued and paid to employees of structural divisions and (or) territorial bodies subordinate to such a state body or local executive body.

2. The amount of social tax calculated by state institutions for the tax period is reduced by the amount of social benefits for temporary disability paid in accordance with the legislation of the Republic of Kazakhstan.

3. If during a tax period the amount of paid social benefits specified in clause 2 of this article exceeds the amount of calculated social tax, the excess amount is transferred to the next tax period.

Article 560. Payment of social tax

1. Payment of social tax is made no later than the 25th day of the month following the tax period, at the location of the taxpayer.

2. Payment of social tax on taxable items that are expenses of a structural (territorial) unit is made at the location of such structural (territorial) unit.

Chapter 58. TAX PERIOD AND TAX DECLARATION

Article 561. Tax period

1. The tax period for calculating social tax is a calendar month.

2. The reporting period for drawing up a declaration for individual income tax and social tax is a calendar quarter.

Article 562. Declaration of individual income tax and social tax

1. The declaration for individual income tax and social tax is submitted by payers to the tax authorities at their location quarterly no later than the 15th day of the second month following the reporting period.

2. Payers who have structural divisions that are not charged with the responsibility for calculating and paying social tax shall submit an annex for calculating the amount of social tax for such structural (territorial) division to the declaration of individual income tax and social tax to the tax authority at the location of such structural (territorial) division.

SECTION 10. VEHICLE TAX

Chapter 59. GENERAL PROVISIONS

Article 563. Taxpayers

1. Payers of the vehicle tax are individuals who have objects of taxation on the right of ownership, and legal entities who have objects of taxation on the right of ownership, economic management or operational management, unless otherwise established by this article.

A legal entity, by its decision, has the right to recognize its structural unit as an independent payer of the vehicle tax for vehicles registered with such a structural unit in accordance with the legislation of the Republic of Kazakhstan on transport.

Unless otherwise established by this article, the decision of a legal entity on such recognition or termination of such recognition shall come into force on January 1 of the year following the year in which such a decision was made.

If a newly created structural unit is recognized as an independent vehicle tax payer, then the decision of the legal entity on such recognition comes into effect from the day of creation of this structural unit or from January 1 of the year following the year of creation of this structural unit.

2. The payer of vehicle tax on taxable objects transferred (received) under a financial leasing agreement is the lessee.

3. Unless otherwise established by this article, the following are not payers of vehicle tax:

1. legal entities - producers of agricultural products specified in subparagraphs 1) and 2) paragraph 2 of Article 357 of this Code, as well as chapter and (or) members of a peasant or farm enterprise - for specialized agricultural machinery used in the process of own production of agricultural products, included in the list established by the authorized body in the field of development of the agro-industrial complex in agreement with the central authorized body for state planning and the authorized body;

2. the head and (or) members of a peasant or farm enterprise applying a special tax regime for peasant or farm enterprises - for cars and trucks used in activities that are subject to such a special tax regime, within the limits of the following requirements:

one passenger car with an engine capacity of up to and including 2500 cubic centimeters per peasant or farm enterprise;

one passenger motor vehicle (pickup truck) with a platform for cargo and a driver’s cabin separated from the cargo compartment by a rigid stationary partition, per peasant or farm enterprise;

for trucks with a maximum total engine power of 1000 kW per 1000 hectares of arable land (hayfields, pastures) in compliance with a 1:1 ratio per peasant or farm.

Moreover, in cases where, as a result of the calculation, the number of vehicles is more than one unit with a fractional value of 0.5 and above, this value is subject to rounding to whole units; if below 0.5, it is not subject to rounding.

If, based on the calculation results, the number of trucks is less than one unit, one truck with the lowest engine power is subject to exemption;

3. state institutions and state educational institutions of secondary education;

4. public associations of persons with disabilities - one passenger vehicle with an engine capacity of no more than 3000 cubic centimeters and one bus;

5. veterans of the Great Patriotic War, veterans equal in benefits to veterans of the Great Patriotic War, and veterans of combat operations on the territory of other states, persons awarded orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War, as well as persons who worked (served) for at least six months from June 22, 1941 to May 9 1945 and not awarded orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War, heroes of the Soviet Union and heroes of Socialist Labor, persons awarded the titles "Halyk Kaharmany", "Kazakhstannyn Enbek Epi", holders of the Order of Labor Glory of three degrees and the Order of "Otan", mothers of many children, awarded the title "Mother Heroine" or awarded the "Altyn Alka" or "Kumis Alka" pendant - one vehicle each, which is subject to taxation;

6. persons with disabilities owning motorized wheelchairs and cars - one motor vehicle each, which is subject to taxation.

The provisions of subparagraphs 1), 2) and 4) part one of this paragraph in cases of transfer of such vehicles for use, trust management or lease.

4. The provisions of subparagraphs 5) and 6) part one of paragraph 3 of this article are applied during the tax period for one vehicle (except a passenger car with an engine capacity of over 4,000 cubic centimeters, in respect of which registration actions related to a change of owner of the vehicle were carried out by the authorized state body after December 31, 2013), regardless of whether the individual who has the right to apply the provisions of such subparagraphs belongs to one or more categories specified therein.

5. If a person has the right of ownership to apply the provisions of subparagraphs 5) and 6) part one of paragraph 3 of this article, during the tax period period of several motor vehicles, these provisions apply to one of the motor vehicles with the largest amount of calculated tax.

6. In the event of the emergence or termination during the tax period of the right to apply the provisions of subparagraphs 5) and 6) of part one of paragraph 3 of this article, the following provisions:

when a right arises - applied from the 1st day of the month in which such a right arose until the end of the tax period or until the 1st day of the month in which such a right terminates;

upon termination of the right - do not apply from the 1st day of the month in which such right is terminated.

7. The taxpayer for vehicles transferred by state institutions to trust management is determined in accordance with Article 67 of this Code.

Article 564. Objects of taxation

1. Objects of taxation are vehicles, with the exception of trailers, registered and (or) registered in the Republic of Kazakhstan.

2. The following are not subject to taxation:

1. mining dump trucks with a carrying capacity of 40 tons and above;

2. specialized medical vehicles;

3. sea vessels registered in the international ship register of the Republic of Kazakhstan;

4. special cars that are subject to property tax.

Chapter 60. TAX RATES, PROCEDURE FOR CALCULATION AND DATES FOR PAYMENT OF TAX

Article 565. Tax rates

1. Unless otherwise established by this article, tax is calculated at the following rates established in monthly calculation indices:

No.

Object of taxation

Tax rate (MCI)

1

2

3

Passenger cars with the following gradation by engine volume (cc):

up to 1,100 inclusive

1

over 1,100 to 1,500 inclusive

2

over 1,500 to 2,000 inclusive

3

over 2,000 to 2,500 inclusive

6

over 2,500 to 3,000 inclusive

9

over 3,000 to 4,000 inclusive

15

over 4,000

117

Trucks, special vehicles with the following gradation of load capacity (excluding trailers):

up to 1 ton inclusive

3

over 1 ton up to 1.5 tons inclusive

5

over 1.5 to 5 tons inclusive

7

over 5 tons

9

Tractors, self-propelled agricultural, reclamation and road-building machines and mechanisms, special off-road vehicles and other vehicles not intended for driving on public roads

3

Buses with the following gradation according to the number of seats:

up to 12 seats inclusive

9

over 12 to 25 seats inclusive

14

over 25 seats

20

Motorcycles, scooters, motor sleighs, small boats with the following gradation by engine power:

up to 55 kW (75 horsepower) inclusive

1

over 55 kW (75 horsepower)

10

Boats, ships, tugs, barges, yachts with the following gradation by engine power (in horsepower):

up to 160 inclusive

6

over 160 to 500 inclusive

18

over 500 to 1,000 inclusive

32

over 1,000

55

Aircraft

4 percent of the MCI for each kilowatt of power

Railway traction rolling stock used: for driving trains of all categories along main tracks; for shunting work on main, station and access tracks of narrow and (or) wide gauge; on the tracks of industrial railway transport and not overlooking the main and station tracks

1 percent of the MCI for each kilowatt of total vehicle power

Motorized rolling stock used to organize the transportation of passengers along main and station tracks of narrow and broad gauge, as well as urban rail transport vehicles

1 percent of the MCI for each kilowatt of total vehicle power

2. To calculate the tax, the monthly calculation indicator valid as of January 1 of the corresponding financial year is used.

3. For the purposes of this Code:

1. passenger cars include:

cars of category B (including BE, B1);

2. trucks include:

cars of category C (including CE, C1E, C1);

3. special vehicles include vehicles with special equipment designed to perform certain technological processes or operations;

4. buses include vehicles of category D (including DE, D1E, D1).

In this case, for tax purposes, the category for the right to drive a vehicle is applied.

4. For passenger cars with an engine capacity over 1500 cubic centimeters, the tax amount increases by 7 tenge for each unit exceeding the lower limit of the corresponding gradation for engine volume established by clause 1 of this article.

5. Depending on the service life, the following adjustment factors are applied to the tax rates on aircraft:

for aircraft purchased after April 1, 1999 outside the Republic of Kazakhstan:

over 5 to 15 years of operation inclusive – 2.0;

over 15 years of operation – 3.0.

6. The service life of the vehicle is calculated based on the year of manufacture indicated in the vehicle passport (aircraft flight manual).

7. To calculate the tax on trucks and special vehicles, the vehicle’s carrying capacity, specified in the instructions and (or) operating manual of the vehicle, is used. If the load capacity indicator is not specified in the vehicle operating instructions (manual), it is calculated as the difference between the permissible maximum weight of the vehicle and the weight of the vehicle without load (weight of the equipped vehicle).

8. When calculating tax on passenger cars, depending on the service life of the vehicle based on the year of production, the following correction factors are applied:

over 10 to 20 years of operation inclusive – 0.7;

over 20 years of operation – 0.5.

Article 566. Procedure for calculating tax

1. The taxpayer shall calculate the amount of tax for the tax period independently by applying tax rates to the taxable object in accordance with Article 565 of this Code.

2. Legal entities - producers of agricultural products, aquaculture products (fish farming), agricultural cooperatives specified in subparagraphs 1) and 2) paragraph 2 of Article 357 of this Code, calculate the tax on vehicles, with the exception of vehicles specified in subparagraph 1) paragraph 3 of Article 563 of this Code, with the right to reduce the tax amount by 70 percent.

3. If a vehicle is under the right of ownership, the right of economic management or the right of operational management for less than a tax period, the amount of tax is calculated for the period the vehicle is actually under such right by dividing the annual tax amount by twelve and multiplying by the number of months the vehicle is actually under such right.

4. When transferring ownership rights, the right of economic management or operational management to taxable objects during the tax period, the tax amount is calculated in the following order:

1. for the transmitting side:

for vehicles available at the beginning of the tax period, the tax amount is calculated for the period from the beginning of the tax period until the 1st day of the month in which the ownership, the right of economic management or the right of operational management of the vehicle was transferred;

for vehicles acquired by the transferring party during the tax period, the tax amount is calculated for the period from the 1st day of the month in which the right of ownership, the right of economic management or the right of operational management to the vehicle was acquired, until the 1st day of the month in which such right was transferred;

2. for the acquiring party - the tax amount is calculated for the period from the 1st day of the month in which the right of ownership, the right of economic management or the right of operational management of the vehicle was acquired, until the end of the tax period or until the 1st day of the month in which the acquiring party subsequently transferred such right.

5. Individuals, when purchasing a vehicle that was not registered in the Republic of Kazakhstan at the time of acquisition, calculate the amount of tax for the period from the 1st day of the month in which ownership of the vehicle arose until the end of the tax period or until the 1st day of the month in which ownership was terminated.

6. The basis for exemption from paying tax for the period of search for a vehicle that is listed as stolen and (or) stolen from the owners is information confirming the fact (date) of registration of the application in the Unified Register of Pre-trial Investigations about the theft and (or) theft of a vehicle, submitted to the tax authorities by internal affairs bodies.

In this case, the calculation (accrual) of such tax stops from the date of registration of the application in the Unified Register of Pre-trial Investigations about the theft and (or) theft of a vehicle.

The calculation (accrual) of tax is resumed from the date of termination of the criminal case of the theft and (or) theft of a vehicle and its return on the basis of information submitted to the tax authorities by the internal affairs bodies.

7. Legal entities for vehicles that at the end of the tax period have the right of ownership, the right of economic management or the right of operational management, as well as for vehicles for which such rights arose and (or) were terminated in the period from the beginning of the tax period to December 31 of the tax period, calculate the amount of tax:

1. if the right of ownership, the right of economic management or the right of operational management of vehicles arose during the period from the beginning of the tax period until December 31 of the tax period and was not terminated before December 31 of the tax period - in the amount of the tax calculated for the period from the 1st day of the month in which such right arose until the end of the tax period;

2. if, during the period from the beginning of the tax period to December 31 of the tax period, the right of ownership, the right of economic management or the right of operational management of vehicles:

terminated - in the amount of tax calculated for the period from the beginning of the tax period to the 1st day of the month in which such right was terminated;

arose and terminated - in the amount of tax calculated for the period from the 1st day of the month in which the right of ownership, the right of economic management or the right of operational management of vehicles arose, until the 1st day of the month in which such a right was terminated;

3. in other cases – in the amount of the annual tax amount. Moreover, in the event of termination of the right of ownership, the right of economic management or the right of operational management of vehicles in the period from January 1 of the tax period to the end of the tax period, the declaration shall indicate the amount of tax calculated for the period from the beginning of the tax period to the 1st day of the month in which such right was terminated.

8. In order to determine the balance of calculations for the tax on vehicles of individuals for the reporting tax period, the tax authorities shall calculate the tax no later than May 1 of the year following the reporting tax period, on the basis of information provided in an automated mode by the authorized bodies responsible for accounting and registration of vehicles.

Article 567. Time limits and procedure for tax payment

1. Legal entities pay tax no later than ten calendar days after the deadline for submitting a declaration for the tax period.

2. Payment of tax by individuals is made to the budget at the place of residence no later than April 1 of the year following the reporting tax period.

3. Payment of vehicle tax for a tax period by an individual who is an attorney on the basis of a power of attorney to drive a vehicle with the right of alienation on behalf of the owner of the vehicle is the fulfillment of the tax obligation of the owner of the vehicle for the given tax period.

Chapter 61. TAX PERIOD AND TAX REPORTING

Article 568. Tax period

The tax period for calculating vehicle tax is the calendar year from January 1 to December 31.

Article 569. Tax reporting

1. Payers - legal entities submit a declaration to the tax authorities at the place of registration of taxable objects no later than March 31 of the year following the reporting year.

2. Taxpayers applying a special tax regime for peasant or farm enterprises shall submit tax reporting on vehicle tax in the form of an appropriate annex to the declaration for taxpayers applying a special tax regime for peasant or farm enterprises.

SECTION 11. LAND TAX

Chapter 62. GENERAL PROVISIONS

Article 570. General provisions

1. For tax purposes, all lands are considered depending on their intended purpose and belonging to the relevant categories.

2. The belonging of lands to one or another category is established by the land legislation of the Republic of Kazakhstan. Lands of settlements for tax purposes are divided into two groups:

1. lands of settlements, with the exception of lands occupied by housing stock, including buildings and structures attached to it;

2. lands occupied by housing stock, including buildings and structures attached to it.

3. The following categories of land are not subject to taxation:

1. lands of specially protected natural areas;

2. forest lands;

3. lands of the water fund;

4. reserve lands;

5. lands of the nuclear safety zone.

In case of transfer of the specified lands (except for reserve lands and nuclear safety zones) into permanent land use or primary free temporary land use, they are subject to taxation in the manner determined by Article 580 of this Code.

4. Land tax is calculated on the basis of:

1. identification documents: act of ownership, act of permanent land use, act of free temporary land use;

2. data from state quantitative and qualitative land records as of January 1 of each year, provided by the central authorized body for land management.

Article 571. Payers

1. Payers of land tax are persons who have objects of taxation:

1. on the right of ownership;

2. on the right of permanent land use;

3. on the right of primary free temporary land use.

2. A legal entity, by its decision, has the right to recognize its structural unit as an independent payer of land tax.

Unless otherwise established by this article, the decision of a legal entity on such recognition or termination of such recognition shall come into force on January 1 of the year following the year in which such a decision was made.

If a newly created structural unit of a legal entity is recognized as an independent payer of land tax, then the decision of the legal entity on such recognition comes into force from the day of creation of this structural unit or from January 1 of the year following the year of creation of this structural unit.

3. Unless otherwise established by this article, the following are not payers of land tax:

1. taxpayers applying a special tax regime for peasant or farm enterprises, for land plots used in activities that are subject to this special tax regime;

2. state institutions and state educational institutions of secondary education;

3. state enterprises of correctional institutions of the authorized state body in the field of execution of criminal penalties;

4. religious associations.

4. Taxpayers specified in subparagraphs 3) and 4) paragraph 3 of this article are payers of land tax plots transferred for use, trust management or under a property lease (lease) agreement.

5. The taxpayer for land plots transferred by state institutions to trust management is determined in accordance with Article 67 of this Code.

Article 572. Determination of the payer in individual cases

1. For a land plot that is in common ownership (use) of several persons, with the exception of a land plot included in the assets of a mutual investment fund, the payer of land tax is each of these persons, unless otherwise provided in the documents certifying the right of ownership or use of these land plots, or by agreement of the parties.

The payer of land tax on a land plot included in the assets of a mutual investment fund is the management company of this mutual investment fund.

2. In the absence of identification documents for a land plot, the basis for recognizing the user as a payer of land tax in relation to the land plot is the actual possession and use of such a plot on the basis of:

1. acts of state bodies on the provision of a land plot - when providing a land plot from state ownership;

2. civil transactions or other grounds provided for by the legislation of the Republic of Kazakhstan - in other cases.

3. For a land plot transferred (received) under financial leasing along with a property in accordance with a financial leasing agreement, the payer of land tax is the lessee.

Article 573. Object of taxation

1. The object of taxation is a land plot (in case of common shared ownership of a land plot - land share).

2. The following are not subject to taxation:

1. land plots for public use in settlements.

Public lands of settlements include lands occupied and intended for the occupation of squares, streets, driveways, roads, embankments, parks, squares, boulevards, reservoirs, beaches, cemeteries and other objects in order to meet the needs of the population (water pipelines, heating pipes, power lines, treatment plants, ash and slag pipelines, heating mains and other utility systems for public use);

2. land plots occupied by a network of public state highways.

The lands occupied by the network of state public highways in the right of way include lands occupied by the roadbed, transport interchanges, overpasses, artificial structures, road reserves and other road maintenance structures, service and residential premises of the road service, snow protection and decorative plantings;

3. land plots occupied for objects that are under conservation by decision of the Government of the Republic of Kazakhstan;

4. land plots acquired for the maintenance of rental houses;

5. land plots occupied by buildings and structures specified in subparagraph 6) paragraph 3 of Article 590 of this Code.

Article 574. Determination of the object of taxation in individual cases

1. The object of taxation for railway transport organizations is land plots provided in the manner established by the legislation of the Republic of Kazakhstan for the objects of railway transport organizations, including land plots occupied by railway tracks, rights-of-way, railway stations, train stations.

2. The object of taxation for organizations of the energy and electrification system, on whose balance sheets there are power transmission lines, are land plots provided in accordance with the procedure established by the legislation of the Republic of Kazakhstan to these organizations, including land plots occupied by power transmission line supports and substations.

3. The object of taxation for organizations engaged in the production and transportation of oil and gas, on whose balance sheet there are oil and gas pipelines, are land plots provided in the manner established by the legislation of the Republic of Kazakhstan to these organizations, including land plots occupied by oil and gas pipelines.

4. The object of taxation for communication organizations whose balance sheet includes radio relay, overhead, and cable communication lines are land plots provided in accordance with the procedure established by the legislation of the Republic of Kazakhstan to these organizations, including land plots occupied by communication line supports.

Article 575. Tax base

The tax base for determining land tax is the area of ​​the land plot and (or) land share.

Chapter 63. TAX RATES

Article 576. Basic tax rates for agricultural land

1. Basic rates of land tax for agricultural land are established per hectare and are differentiated by soil quality.

2. For the lands of the steppe and dry steppe zones, the following basic tax rates of land tax are established in proportion to the bonitet points:

No.

Bonitet point

Basic tax rate (tenge)

1

2

3

1

2.4

2

3.35

3

4.35

4

5.3

5

6.25

6

7.25

7

8.4

8

9.65

9

10.8

10

12.05

11

14.45

12

15.45

13

16.4

14

17.35

15

18.35

16

19.3

17

20.45

18

21.7

19

22.85

20

24.1

21

26.55

22

28.95

23

31.35

24

33.75

25

36.2

26

38.6

27

41

28

43.4

29

45.85

30

48.25

31

72.35

32

77.7

33

82.95

34

90.4

35

93.8

36

99.1

37

104.4

38

110

39

115.3

40

120.6

41

144.75

42

150.05

43

155.35

44

160.85

45

166.15

46

171.45

47

176.8

48

182.4

49

187.7

50

193

51

217.1

52

222.45

53

227.75

54

233.25

55

238.55

56

243.85

57

249.15

58

254.75

59

260.05

60

265.35

61

289.5

62

303.15

63

316.3

64

329.75

65

343.05

66

356.55

67

369.8

68

383.3

69

396.6

70

410.1

71

434.25

72

447.75

73

460.95

74

474.45

75

487.8

76

501.3

77

514.55

78

528.05

79

541.35

80

554.85

81

579

82

595.1

83

611.05

84

627.25

85

643.35

86

659.3

87

675.5

88

691.6

89

707.55

90

723.75

91

747.85

92

772

93

796.1

94

820.25

95

844.35

96

868.5

97

892.6

98

916.75

99

940.85

100

965

over 100

1,013.3

3. For lands in semi-desert, desert and foothill-desert zones, the following basic tax rates of land tax are established in proportion to the quality points:

No.

Bonitet point

Basic tax rate (tenge)

1

2

3

1

2.4

2

2.7

3

2.9

4

3.1

5

3.35

6

3.65

7

3.85

8

4.05

9

4.35

10

4.8

11

7.25

12

9.15

13

11.1

14

12.75

15

14.65

16

16.6

17

18.55

18

20.25

19

22.2

20

24.1

21

26.55

22

28.95

23

31.35

24

33.75

25

36.2

26

38.6

27

41

28

43.4

29

45.85

30

48.25

31

50.65

32

53.05

33

55.45

34

57.9

35

60.3

36

62.7

37

65.15

38

67.55

39

69.95

40

72.35

41

74.8

42

77.2

43

79.6

44

82

45

84.45

46

86.85

47

89.25

48

91.65

49

94.1

50

96.5

51

98.9

52

101.3

53

103.75

54

106.15

55

108.55

56

110.95

57

113.4

58

115.8

59

118.2

60

120.6

61

123.05

62

126.4

63

129.1

64

132.2

65

135.1

66

138.2

67

141.1

68

144.25

69

147.45

70

150.35

71

153.45

72

156.35

73

159.4

74

162.3

75

165.45

76

168.4

77

171.55

78

174.65

79

177.55

80

180.75

81

183.55

82

186.7

83

189.6

84

192.8

85

195.9

86

198.8

87

201.9

88

204.75

89

207.95

90

210.85

91

210.9

92

216.95

93

220

94

223.1

95

226

96

229.2

97

231.9

98

235.15

99

238.05

100

241.25

over 100

250.9

Article 577. Basic tax rates for land in populated areas

Basic tax rates for land in settlements are established per square meter of area in the following sizes:

No.

Locality category

Basic tax rates for land in settlements, with the exception of land occupied by housing stock, including buildings and structures attached to it (tenge)

Basic tax rates for land occupied by housing stock, including buildings and structures attached to it (tenge)

1

2

3

4

Cities:

Almaty

28.95

0.96

Shymkent

9.17

0.58

Astana

19.30

0.96

Aktau

9.65

0.58

Aktobe

6.75

0.58

Atyrau

8.20

0.58

Zhezkazgan

8.20

0.58

Kokshetau

5.79

0.58

Karaganda

9.65

0.58

Konaev

9.17

0.58

Kostanay

6.27

0.58

Kyzylorda

8.68

0.58

Uralsk

5.79

0.58

Ust-Kamenogorsk

9.65

0.58

Pavlodar

9.65

0.58

Petropavlovsk

5.79

0.58

Semey

8.68

0.58

Taldykorgan

9.17

0.58

Taraz

9.17

0.58

Turkestan

7.79

0.39

Almaty region:

cities of regional significance

6.75

0.39

cities of regional significance

5.79

0.39

Akmola region:

cities of regional significance

5.79

0.39

cities of regional significance

5.02

0.39

Other cities of regional significance

85 percent of the rate established for the regional center

0.39

Other cities of regional significance

75 percent of the rate established for the regional center

0.19

Villages

0.96

0.13

Sela

0.48

0.09

In this case, the categories of settlements are established in accordance with the classifier of administrative-territorial objects approved by the authorized body in the field of technical regulation.

Article 578. Basic tax rates for industrial, transport, communications, defense and other non-agricultural lands (hereinafter referred to as industrial lands) located outside populated areas

1. Basic tax rates for industrial lands located outside populated areas are established per hectare in the following amounts in proportion to the quality points:

No.

Bonitet point

Basic tax rate (tenge)

No.

Bonitet point

Basic tax rate (tenge)

1

2

3

4

5

6

0

48.25

51

2634.45

1

91.67

52

2690.23

2

135.1

53

2745.95

3

178.52

54

2801.72

4

221.95

55

2857.46

5

265.37

56

2913.24

6

308.8

57

2968.96

7

352.22

58

3024.73

8

395.65

59

3080.47

9

439.07

60

3136.25

10

482.5

61

3188.36

11

530.75

62

3247.75

12

592.41

63

3325.49

13

654.08

64

3364.61

14

715.68

65

3423.05

15

777.35

66

3489.25

16

839.01

67

3539.95

17

900.67

68

3598.39

18

962.29

69

3656.81

19

1023.96

70

3715.25

20

1084.66

71

3769.29

21

1138.7

72

3829.64

22

1189.07

73

3890.53

23

1239.35

74

3951.67

24

1287.73

75

4012.79

25

1340.29

76

4073.88

26

1390.66

77

4135.02

27

1441.07

78

4196.15

28

1491.45

79

4257.23

29

1541.88

80

4319.34

30

1592.25

81

4371.45

31

1646.29

82

4432.57

32

1693.03

83

4493.66

33

1740.76

84

4554.8

34

1788.47

85

4615.92

35

1836.2

86

4677.01

36

1883.87

87

4738.15

37

1931.58

88

4799.27

38

1979.31

89

4860.36

39

2027.02

90

4921.5

40

2074.75

91

4975.54

41

2126.86

92

5054.48

42

2178.19

93

5134.32

43

2228.61

94

5214.22

44

2278.98

95

5294.09

45

2329.41

96

5373.99

46

2379.79

97

5453.83

47

2340.22

98

5533.73

48

2480.57

99

5613.59

49

2531

100

5693.5

50

2582.34

over 100

5790

2. Lands provided for defense needs, with the exception of lands temporarily used by other land users in accordance with the land legislation of the Republic of Kazakhstan, are subject to taxation at the rates established by clause 1 of this article.

3. Lands provided for defense needs, temporarily not used for defense needs and provided for agricultural purposes to other land users are subject to taxation at the rates established by Article 576 of this Code, taking into account the conditions of clause 1 Article 582 of this Code.

4. Lands of railway transport enterprises occupied by protective forest plantations along main railways are taxed at the rates established by Article 576 of this Code, taking into account the conditions of clause 1 Article 582 of this Code.

Article 579. Tax rates on industrial lands located within populated areas

1. Industrial lands (including mines, quarries), with the exception of lands specified in clause 3 of this article and article 581 of this Code, are taxed tax at the base rates established by Article 577 of this Code, taking into account the conditions of clause 1 of Article 582 of this Code.

2. Basic rates for industrial lands (including mines, quarries), with the exception of lands specified in clause 3 of this article and article 581 of this Code may be reduced by decisions of local representative bodies. The overall reduction in tax rates on these lands, taking into account the reduction provided for in clause 1 of Article 582 of this Code, should not exceed 30 percent of the base rate.

3. Industrial lands located within a populated area, occupied by airfields, are taxed at the base rates established by Article 578 of this Code, taking into account the conditions of clause 1 Article 582 of this Code.

Industrial lands located within a populated area, occupied by airports, with the exception of lands occupied by airfields, are taxed at the base rates established by Article 577 of this Code, taking into account the conditions of clause 1 Article 582 of this Code.

For the purposes of this Code, an aerodrome is understood as a land plot specially prepared and equipped to provide take-off, landing, taxiing, parking and servicing of aircraft.

Article 580. Tax rates on lands of specially protected natural areas, forest resources and water resources

1. Lands of specially protected natural areas, forest resources and water resources used for agricultural purposes are subject to land tax at the base rates established by Article 576 of this Code, taking into account the conditions of clause 1 Article 582 of this Code.

2. Lands of specially protected natural areas, forest fund and water fund, provided to individuals and legal entities for use for purposes other than agricultural, are subject to taxation at the rates established by Article 578 of this Code, taking into account the conditions of clause 1 Article 582 of this Code.

Article 581. Tax rates on land plots allocated for parking lots (parking lots), gas stations, occupied by casinos, as well as those not used for appropriate purposes or used in violation of the legislation of the Republic of Kazakhstan

1. Lands of settlements allocated for gas stations are subject to taxation at the base rates for lands of settlements established in column 3 of the table Article 577 of this Code, increased tenfold.

Lands of other categories allocated for gas stations are subject to taxation at the base rates for lands of settlements established for lands of a nearby settlement in column 3 of the table Article 577 of this Code, increased tenfold. In this case, the local representative body determines the nearby settlement, the base rates for the lands of which will be applied when calculating the tax.

By decision of the local representative body, tax rates may be reduced, but not less than those established by Article 577 of this Code.

2. Lands of settlements occupied by casinos are subject to taxation at the base rates for lands of settlements established by Article 577 of this Code, increased tenfold.

Lands of other categories occupied by casinos are subject to taxation at basic rates for lands of settlements, with the exception of lands occupied by housing stock, including buildings and structures attached to it, established for lands of a nearby settlement Article 577 of this Code, increased tenfold.

The base rates for the land of a settlement, which are applied when calculating the tax, are established by the local representative body.

By decision of the local representative body, tax rates may be reduced, but not less than those established by Article 577 of this Code.

3. Lands of settlements allocated for parking lots (parking lots) are subject to taxation at the base rates for lands of settlements established in column 3 of the table Article 577 of this Code.

Lands of other categories allocated for parking lots (parking lots) are subject to taxation at the base rates for lands of settlements established for lands of a nearby settlement in column 3 of the table Article 577 of this Code. In this case, the local representative body determines the nearby settlement, the base rates for the lands of which will be applied when calculating the tax.

By decision of the local representative body, the basic tax rates on land occupied by parking lots can be increased, but not more than ten times. The increase in rates provided for in this paragraph is made depending on the categories of parking lots (parking lots) established by the local representative body.

At the same time, it is prohibited to lower or increase land tax rates individually for individual taxpayers.

4. For land plots intended for the construction of facilities and not used for appropriate purposes or used in violation of the legislation of the Republic of Kazakhstan, the base tax rates established by Article 577, 578 and 579 of this Code and this article, except for the rates indicated in lines 27 - 30 of the table article 577 of this Code, increase tenfold from the date of delivery by the territorial division for land management of regions, cities of republican significance, capital of the department of the central authorized body exercising state control over the use and protection of land, instructions to the owner or land user on the need to use the land for its intended purpose and (or) eliminating violations of the legislation of the Republic of Kazakhstan.

The procedure for identifying land plots not used for appropriate purposes or used in violation of the legislation of the Republic of Kazakhstan, for the purposes of part one of this paragraph and paragraph 5 of this article is determined by the central authorized body for land management in agreement with the authorized body.

The provisions of this paragraph do not apply to an organization specializing in improving the quality of loan portfolios of second-tier banks, the sole shareholder of which is the Government of the Republic of Kazakhstan, and its subsidiaries.

5. For agricultural land plots not used for their intended purpose or used in violation of the legislation of the Republic of Kazakhstan, the basic tax rates established by Article 576 of this Code are increased forty times from the date of delivery to the owner or land user of the order to eliminate violations of the requirements of the land legislation of the Republic of Kazakhstan territorial division for land management of regions, cities of republican significance, capital of the department of the central authorized body exercising state control over the use and protection of lands.

The provisions of this paragraph do not apply to an organization specializing in improving the quality of loan portfolios of second-tier banks, the sole shareholder of which is the Government of the Republic of Kazakhstan, and its subsidiaries.

6. Territorial divisions for land management of regions, cities of republican significance, the capital of the department of the central authorized body exercising state control over the use and protection of land, submit to the tax authorities information on the land plots specified in clause 4 and 5 of this article.

7. For the land plots specified in paragraphs 4 and 5 of this article, information on which is provided by the territorial division for land management of the regions, cities of republican significance, the capital of the department of the central authorized body exercising state control over the use and protection of land, land tax is calculated by tax authorities based on the established rates of land tax and the area of the land plot with notification sent to the taxpayer about the amount of taxes and (or) fees calculated by the tax authority.

Article 582. Adjustment of basic tax rates

1. Local representative bodies, on the basis of land zoning projects (schemes), carried out in accordance with the land legislation of the Republic of Kazakhstan, have the right to lower or increase land tax rates by no more than 50 percent of the basic land tax rates established Article 577 and 578 of this Code.

At the same time, it is prohibited to lower or increase land tax rates individually for individual taxpayers.

Such a decision to lower or increase land tax rates is made by the local representative body no later than December 1 of the year preceding the year of its introduction, and comes into effect from January 1 of the year following the year of its adoption.

The decision of the local representative body to lower or increase land tax rates is subject to official publication.

The provisions of part one of this paragraph do not apply to land plots specified in Article 581 of this Code.

2. When calculating land tax, coefficient 0 is applied to the corresponding rates by the following payers:

1. specialized organizations of persons with disabilities in accordance with the Social Code of the Republic of Kazakhstan;

2. organizations operating in the territories of special economic zones - on land plots located on the territory of the special economic zone and used in the implementation of priority activities, taking into account the provisions established by Chapter 80 of this Code;

3. organizations implementing a priority investment project - for land plots used for the implementation of a priority investment project, taking into account the provisions established by Article 837 of this Code;

4. persons who have entered into an investment agreement and apply the provisions of Chapter 81 of this Code - for land plots used for the implementation of the investment project;

5. management companies of special economic and industrial zones for taxable objects (objects of taxation) used (planned for use) to service special economic and industrial zones.

3. When calculating tax, the following payers apply a coefficient of 0.1 to the corresponding rates:

1. children's health institutions - on land plots used by them in the activities of such children's health institutions for the improvement of children;

2. state-owned enterprises, the main activity of which is the implementation of work on fire protection of forests, combating fires, pests and diseases of forests, reproduction of natural biological resources and increasing the ecological potential of forests - for the land plots used by them in this activity;

3. state enterprises for fish reproduction purposes - for land plots used by them in fish reproduction activities;

4. medical and industrial enterprises at psychoneurological and tuberculosis institutions;

5. technology parks – for land plots used to carry out the main type of activity provided for by the Law of the Republic of Kazakhstan “On Industrial Policy”.

Technology parks that simultaneously meet the following conditions are entitled to apply the provisions of this subparagraph:

such technology parks were created in accordance with the Enterprise Code of the Republic of Kazakhstan;

50 percent or more of the voting shares (participatory interests) of such technology parks belong to the national development institute in the field of technological development;

6. non-profit organizations, with the exception of those registered in accordance with the civil legislation of the Republic of Kazakhstan in the form of a joint-stock company, institution, consumer cooperative, religious association;

7. organizations operating in the social sphere, except for non-profit organizations specified in subparagraph 6) of this paragraph - for land plots used in carrying out the types of activities specified in paragraph 2 of Article 15 of this Code.

4. The provisions of subparagraph 1) paragraph 2 and subparagraph 4) paragraph 3 of this article do not apply in cases of provision of a land plot and (or) its part (together with the buildings, structures, structures located on it or without them) under an agreement of property lease (lease), transfer for use on other grounds or their use for commercial purposes, except for the case when the income from such provision of a land plot and (or) its part under an agreement of property lease (lease), transfer for use on other grounds is credited to the state budget.

When applying the provisions of part one of this paragraph:

Taxpayers are required to maintain separate records of taxable items;

The amount of land tax for a part of a land plot is determined by the proportion of the area of ​​such part of the plot to the total area of ​​the entire land plot.

Chapter 64. PROCEDURE FOR CALCULATION AND DATES FOR PAYMENT OF TAX

Article 583. General procedure for calculating and paying tax

1. The tax is calculated by applying the appropriate tax rate, determined taking into account the provisions of this chapter, to the tax base separately for each land plot.

2. Unless otherwise established by this chapter, when the state grants the right of ownership, the right of permanent or primary free temporary land use to a land plot, the taxpayer calculates the land tax starting from the month following the month of granting such rights to the land plot.

3. In case of termination of the right to own or use a land plot, land tax is calculated for the actual period of use of the land plot.

4. Payment of land tax is made to the budget at the location of the land plot.

5. When transferring a settlement during a tax year from one category of settlement to another, the land tax for the tax period in which such a transfer was made is calculated at the rates established for the category of settlement to which the given settlement belonged before such transfer.

6. When changing the boundaries of an administrative-territorial unit, the land tax on land plots located in a populated area, the territory of which, in connection with such a change, was transferred to the boundaries of another administrative-territorial unit, for the tax period in which such a change was made, is calculated at the rates established for the category of the populated area within the boundaries of which this populated area was located before the date of such change.

7. If it is impossible to determine the quality score of land plots occupied by taxpayers, the amount of land tax is determined based on the quality score of adjacent lands.

8. For taxable objects that are in common shared ownership, the tax is calculated in proportion to the share of each owner in the total area of ​​​​such objects.

9. A land plot that is part of a condominium facility is subject to land tax in proportion to the share of each owner of the premises (part of the building), with the exception of an individual owner of an apartment (dwelling), in the common property that is part of the condominium facility.

In this case, the part of the land plot corresponding to:

1. the share of the owner of a home, with the exception of an individual, in common property is subject to land tax at the basic tax rates for land in settlements established in column 4 of the table Article 577 of this Code;

2. the share of the owner of non-residential premises (part of a building that is not residential) in the common property is subject to land tax at the basic tax rates for land in settlements established in column 3 of the table Article 577 of this Code.

Article 584. Procedure for calculation and deadlines for payment of tax by legal entities and individual entrepreneurs

1. Taxpayers independently calculate the amount of land tax by applying the appropriate tax rate to the tax base.

2. In case of transfer of rights to taxable objects during the tax period, the amount of tax is calculated for the actual period of ownership of the land plot.

The amount of tax payable for the actual period of ownership of the land plot by the person transferring these rights must be paid to the budget before or at the time of state registration of rights. In this case, by the person transferring these rights, the tax amount is calculated from January 1 of the current year to the beginning of the month in which he transfers the land plot. The person who has received such rights, the amount of tax is calculated for the period from the beginning of the month in which he acquired the right to the land plot.

3. The taxpayer pays land tax no later than ten calendar days after the deadline for submitting the declaration for the tax period.

4. When changing the boundaries of an administrative-territorial unit, land tax on land plots of settlements that were classified as agricultural lands before the date of such change is calculated at the rates established by Article 576 of this Code, subject to the use of such plots for agricultural purposes.

Article 585. Peculiarities of calculation, payment of tax and presentation of tax reporting in individual cases

1. For land plots on which buildings, structures and structures are located that are in the use of several taxpayers, land tax is calculated separately for each taxpayer in proportion to the area of ​​the buildings and structures that are in their separate use.

2. When transferred by legal entities specified in subparagraphs 3) and 4) paragraph 3 of Article 571 of this Code, for use in trust management or lease of part of a building or part of a structure, land tax is subject to calculation depending on the share of the area transferred for use, trust management or lease of part of a building or part of a structure in the total area of ​​all buildings, structures located on a given land plot.

3. In case of acquisition by a legal entity of real estate that is part of the housing stock, land tax is subject to calculation at the base tax rates for land in settlements, with the exception of lands occupied by the housing stock, including buildings and structures attached to it, established by Article 577 of this Code.

Chapter 65. TAX PERIOD AND TAX REPORTING

Article 586. Tax period

The tax period for calculating land tax is the calendar year from January 1 to December 31.

Article 587. Tax reporting

1. The declaration is submitted to the tax authorities at the location of the land plots no later than March 31 of the year following the reporting tax period:

1. legal entities;

2. individual entrepreneurs - for tax obligations determined for land plots used (to be used) in business activities;

3. individuals (including persons engaged in private practice) - for tax obligations determined for land plots used (to be used) in business activities and (or) in activities related to such private practice.

SECTION 12. PROPERTY TAX

Chapter 66. PROPERTY TAX FOR LEGAL ENTITIES AND INDIVIDUAL ENTREPRENEURS

Article 588. Taxpayers

1. Payers of property tax are:

1. legal entities that have a taxable object by right of ownership, economic management or operational management on the territory of the Republic of Kazakhstan;

2. individual entrepreneurs who have a taxable object on the right of ownership in the territory of the Republic of Kazakhstan;

3. a concessionaire who has the right of ownership and use of a taxable object, which is the object of a concession in accordance with the concession agreement;

4. persons specified in Article 589 of this Code.

2. A legal entity, by its decision, has the right to recognize its structural unit as an independent payer of property tax.

Unless otherwise established by this article, the decision of a legal entity on such recognition or termination of such recognition shall come into force on January 1 of the year following the year in which such a decision was made.

If a newly created structural unit of a legal entity is recognized as an independent payer of property tax, then the decision of the legal entity on such recognition comes into effect from the day of creation of this structural unit or from January 1 of the year following the year of creation of this structural unit.

3. Unless otherwise established by this article, property tax payers are not:

1. individual entrepreneurs applying a special tax regime for peasant or farm enterprises, on objects of taxation available on the right of ownership, directly used by them in the process of production of agricultural products, their storage and processing.

Taxpayers specified in this subparagraph, for taxable items not used directly in the production, storage and processing of their own agricultural products, pay property tax in the manner prescribed by this section;

2. state institutions and state educational institutions of secondary education;

3. state enterprises of correctional institutions of the authorized state body in the field of execution of criminal penalties;

4. religious associations;

5. subsoil users under contracts for exploration and production or production of hydrocarbons for complex projects (with the exception of onshore gas projects) within the framework of contract activities, taking into account the features provided for in clause 4 of Article 756 of this Code.

Legal entities specified in subparagraphs 3) and 4) part one of this paragraph are tax payers for taxable objects transferred for use, trust management or lease.

Article 589. Determination of a taxpayer in certain cases

1. When a state institution transfers a taxable object into trust management, the taxpayer is determined in accordance with Article 67 of this Code.

2. If an object of taxation is in the common shared ownership of several persons, with the exception of objects of taxation included in the assets of a mutual investment fund, each of these persons is recognized as a taxpayer.

3. The taxpayer for taxable objects that are in common joint ownership may be one of the owners of these taxable objects by agreement between them.

4. Unless otherwise established by this paragraph, the tax payer for objects transferred into a financial lease that complies with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting is the lessor.

The tax payer for objects transferred under financial leasing is the lessee.

5. The taxpayer for taxable items included in the assets of a mutual investment fund is the management company of the mutual investment fund.

6. In the absence of state registration of rights to buildings and structures subject to such registration, the taxpayer for such an object is recognized as the person who actually owns it and uses (operates) this object on the basis of:

1. an act of the state acceptance commission and (or) an act of acceptance (commissioning) of a constructed facility into operation - for newly constructed (constructed) facilities;

2. civil transactions or other grounds provided for by the legislation of the Republic of Kazakhstan - in other cases.

Article 590. Object of taxation

1. The object of taxation for individual entrepreneurs, with the exception of individual entrepreneurs who do not maintain accounting records and prepare financial statements in accordance with the Law of the Republic of Kazakhstan “On Accounting and Financial Reporting”, and legal entities are located on the territory of the Republic of Kazakhstan:

1. buildings, structures classified as such in accordance with the classification established by the authorized body in the field of technical regulation, parts of such buildings accounted for as part of fixed assets, investments in real estate in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

2. buildings classified as such in accordance with the classification established by the authorized body in the field of technical regulation, parts of such buildings provided to individuals under long-term rental agreements for housing with the right to purchase, accounted for in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting as long-term receivables;

3. buildings, structures that are objects of concession, rights of ownership, the use of which are transferred under the concession agreement;

4. assets specified in Article 316 of this Code;

5. buildings, structures related to such in accordance with the classification established by the authorized body in the field of technical regulation, parts of such buildings, accounted for in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting as part of the assets of second-tier banks, transferred into ownership as a result of foreclosure on property acting as collateral, other security, with the exception of buildings (parts of buildings) and structures specified in subparagraph 1) of this paragraph;

6. buildings, structures specified in clause 6 of Article 589 of this Code;

7. buildings and structures related to such in accordance with the classification established by the authorized body in the field of technical regulation, parts of such buildings and structures provided for financial lease and accounted for in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting as receivables.

2. The object of taxation for individual entrepreneurs who do not maintain accounting records and prepare financial statements in accordance with the Law of the Republic of Kazakhstan “On Accounting and Financial Reporting” is recognized as buildings, structures located on the territory of the Republic of Kazakhstan, related to such in accordance with the classification established by the authorized body in the field of technical regulation, and which are the main funds in accordance with subparagraph 9) of Article 218 of this Code.

3. The following are not subject to taxation:

1. land as an object of land tax in accordance with Articles 573 and 574 of this Code;

2. buildings and structures that are under conservation by decision of the Government of the Republic of Kazakhstan;

3. state public highways and road structures on them:

right-of-way;

structural elements of roads;

conditions and arrangement of roads;

bridges;

overpasses;

viaducts;

transport interchanges;

tunnels;

protective galleries;

structures and devices designed to improve road safety;

drainage and culvert structures;

forest belts along roads;

linear residential buildings and road maintenance service complexes;

4. objects of unfinished construction, with the exception of the objects specified in clause 6 of Article 589 and subclause 4) of clause 1 of this articles;

5. buildings and structures that are an integral part of the transport complex, ensuring the functioning of the metro;

6. buildings and structures acquired by the state Islamic special financial company under agreements concluded in accordance with the terms of issue of state Islamic securities;

7. dwellings and other objects of individuals used in business activities, for which the tax base is determined in accordance with Article 600 of this Code and tax calculation is carried out by tax authorities in accordance with Articles 603 and 604 of this Code;

8. buildings, structures that are objects of concession, rights of ownership, use of which are transferred under a concession agreement using an availability fee for concession projects of special significance, the list of which is determined by the Government of the Republic of Kazakhstan, provided that the cost of the concession objects exceeds 50,000,000 times the monthly calculation index in effect on January 1 of the corresponding financial year;

9. buildings and structures located on the territory of the nuclear safety zone lands, used to dispose of radioactive waste and provide nuclear physical protection.

Article 591. Tax base

1. Unless otherwise established by this article, the tax base for the objects of taxation of individual entrepreneurs and legal entities specified in subparagraphs 1), 3), 4) and 5) paragraph 1 of Article 590 of this Code is the average annual book value of taxable items, determined according to accounting data, taking into account the revaluation of property.

Moreover, such an assessment of property must be carried out at least once every three years.

2. For the objects of taxation of individual entrepreneurs and legal entities specified in subparagraphs 2) and 7) paragraph 1 of Article 590 of this Code, the tax base is established in the amount of the average annual amount of receivables, including long-term ones, determined in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

3. The average annual book value of taxable objects is determined as one thirteenth of the amount obtained by adding the book values ​​of taxable objects on the 1st day of each month of the current tax period and the 1st day of the month of the tax period following the reporting one.

If the terms of the subsoil use contract provide for the fulfillment of obligations for the dismantling and removal of taxable objects, as well as the provisions of the Environmental Code of the Republic of Kazakhstan - the implementation of activities related to the liquidation fund of waste disposal sites, then the assessment of such obligations, determined in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic Kazakhstan on accounting and financial reporting is not included in the book value of taxable items when maintaining separate records.

If the provisions of the Law of the Republic of Kazakhstan "On the Main Pipeline" provide for the fulfillment of obligations to liquidate the main pipeline, then the assessment of such obligations, determined in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, is not included in the book value of taxable items when maintaining separate accounting of the cost of such obligations.

If the energy transmission organization accepts on its balance sheet electric networks recognized as ownerless in accordance with the civil legislation of the Republic of Kazakhstan or received free of charge in accordance with the legislation of the Republic of Kazakhstan, the cost of such networks is not included in the tax base until the amount of property tax on such networks is taken into account in the tariff estimate in accordance with clause 8 Article 13-1 of the Law of the Republic of Kazakhstan “On Electric Power Industry”.

4. The average annual amount of receivables, including long-term ones, established in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, is determined as one thirteenth of the amount obtained by adding the amounts of receivables, including long-term ones, on the 1st day of each month of the current tax period and the 1st day of the month of the tax period following the reporting one.

5. For the objects of taxation of legal entities specified in subparagraphs 3) and 4) paragraph 3 of Article 588 of this Code, the tax base is determined based on the share of these taxable objects transferred for use, trust management or lease.

6. Unless otherwise provided by this paragraph, the tax base for the objects of taxation of individual entrepreneurs who do not maintain accounting records and prepare financial statements in accordance with the Law of the Republic of Kazakhstan “On Accounting and Financial Reporting” are:

in the first three years after recognition as an object of taxation - the totality of costs for their acquisition, production, construction, installation, installation, as well as for reconstruction and modernization.

At the same time, recognition of reconstruction and modernization is carried out in accordance with clause 2 of Article 278 of this Code;

in subsequent periods - market value.

Moreover, such an assessment must be made at least once every three years as of January 1.

In the absence of primary documents confirming the costs of acquisition, production, construction, installation, installation, reconstruction, modernization, and for taxable items received through transactions whose price (value) is unknown, or free of charge, including in the form of a gift, inheritance, donation, charitable assistance, the tax base in the first three years after recognition as an object of taxation is the market value of:

1. the object of taxation on the date of emergence of ownership of this asset;

2. the object of taxation of the payers specified in clause 6 of Article 589 of this Code, as of the date of recognition as payers for such objects.

In this case, the market value is determined in the assessment report carried out under an agreement between the appraiser and the taxpayer in accordance with the legislation of the Republic of Kazakhstan on appraisal activities.

7. In the event that, in accordance with the provisions of Article 67 of this Code, tax obligations for property tax are subject to execution by a trustee, the tax base is the average annual book value of such taxable items, established in the manner determined by clause 3 of this article:

1. by the trustee himself - if such property has been transferred to his balance sheet;

2. the state institution on whose balance sheet such property is located. In this case, data on the tax base of such property must be transferred to the trustee annually no later than February 1.

In the absence of data on the average annual book value of the property specified in subparagraph 2) of the first part of this paragraph when preparing tax reporting for property tax, the tax base for such property is its book value reflected in accordance with paragraph 4 Article 67 of this Code in the acceptance certificate.

8. In the event that, in accordance with subparagraph 5) paragraph 3 of Article 588 of this Code, the subsoil user is not a payer of property tax within the framework of contract activities under a contract for exploration and production or production of hydrocarbons for complex projects (with the exception of onshore gas projects), the tax base for such a subsoil user is determined by deducting the share of the average annual book value of the property attributable to the corresponding contract for exploration and production or production of hydrocarbons under complex projects (with the exception of onshore gas projects).

In this case, the determination of such a share is carried out by the subsoil user independently on the basis of one or more methods of maintaining separate tax accounting adopted by the subsoil user in the tax accounting policy, provided for in clause 12 of Article 757 of this Code.

Article 592. Tax rates

1. Unless otherwise provided by this article, legal entities calculate property tax at a rate of 1.5 percent of the tax base.

2. Property tax at a rate of 0.5 percent of the tax base is calculated by the following payers:

1. individual entrepreneurs;

2. legal entities applying a special tax regime based on a simplified declaration;

3. subjects of social entrepreneurship.

3. Legal entities listed below calculate property tax at a rate of 0.1 percent of the tax base:

1. non-profit organizations, with the exception of those registered in accordance with the civil legislation of the Republic of Kazakhstan in the form of a joint-stock company, institution, consumer cooperative, religious association;

2. organizations operating in the social sphere;

3. specialized organizations of persons with disabilities in accordance with the Social Code of the Republic of Kazakhstan;

4. organizations whose main activity is the performance of work (provision of services) in the field of library services;

5. legal entities for reservoirs and waterworks facilities that are state-owned and financed from the budget;

6. legal entities for irrigation and drainage structures used for irrigation of the lands of legal entities - agricultural producers and peasant or farm enterprises;

7. legal entities for drinking water supply facilities;

8. legal entities for runways at airfields and airport terminals, with the exception of runways at airfields and airport terminals in the cities of Astana and Almaty;

9. technology parks for facilities used in carrying out their main type of activity provided for by the Law of the Republic of Kazakhstan “On Industrial Policy”.

Technology parks that simultaneously meet the following conditions are entitled to apply the provisions of this subparagraph:

created in accordance with the Law of the Republic of Kazakhstan “On Industrial Policy”;

50 percent or more of the voting shares (participatory interests) of such technology parks belong to the national development institute in the field of technological development.

The provisions of this subparagraph do not apply in cases of transfer of taxable objects for use, trust management or lease;

Note FROM! Subclause 10) is valid until 01/01/2029 in accordance with clause 3) clause 2 of Article 848 of this Code.

10. an organization engaged in organizing and holding an international specialized exhibition on the territory of the Republic of Kazakhstan, post-exhibition use of the territory of an international specialized exhibition.

For the purposes of part one of this subparagraph, an organization carrying out activities in organizing and holding an international specialized exhibition on the territory of the Republic of Kazakhstan is understood as a legal entity with one hundred percent participation of the state in the authorized capital, the main subject of activity of which is the organization and holding of an international specialized exhibition on the territory of the Republic of Kazakhstan, post-exhibition use of the territory of the international specialized exhibition.

4. Legal entities specified in clause 3 of this article, on tax objects transferred for use, trust management or lease, calculate and pay property tax at the tax rate established by clause 1 of this article, with the exception of legal entities defined by subparagraphs 1), 2), 3) and 10) paragraph 3 of this article.

5. Property tax at a rate of 0 percent of the tax base is calculated:

1. legal entities defined by subparagraph 9) of paragraph 2 of Article 15 of this Code;

2. organizations operating in the territories of special economic zones - on tax objects used in the implementation of priority activities, taking into account the provisions established by Chapter 80 of this Code;

3. a person who has entered into an investment agreement taking into account the provisions of Chapter 80 of this Code;

4. an organization that is an operator in the field of official development assistance;

5. management companies of special economic and industrial zones for tax objects used (planned for use) to service special economic and industrial zones.

6. Legal entities identified in the list approved by the authorized state body that carries out management and intersectoral coordination in the field of housing relations and housing and communal services in agreement with the authorized body in the field of tax policy, calculate tax at the rates established by Article 602 of this Code, for tax objects provided as part of the implementation of state and (or) government housing construction programs under long-term rental agreements for an individual who is a participant in such a program.

7. If the social entrepreneurship entity complies with several provisions of paragraphs 2, 3, 4 and 5 of this article, then one of the lowest rates established by this article is applied.

Article 593. Procedure for calculating and paying tax

1. Tax calculation is carried out by taxpayers independently by applying the appropriate tax rate to the tax base.

Legal entities - producers of agricultural products, aquaculture products (fish farming), specified in subparagraph 1) of paragraph 2 of Article 357 of this Code, calculate property tax with the right to reduce the tax amount by 70 percent.

2. Persons defined in clause 6 of Article 592 of this Code calculate the amount of tax by applying the rates established by Article 602 of this Code, to the tax base determined separately for each object in accordance with:

with clause 1 of Article 591 of this Code, - in the case of providing taxable objects for rent to individuals under a long-term lease of a dwelling without the right of purchase;

with clause 2 of Article 591 of this Code, - in the case of provision of taxable objects for rent to individuals under a long-term lease of a dwelling with the right to purchase.

3. For taxable objects that are in common shared ownership, property tax for each taxpayer is calculated in proportion to his share in the value of the property.

4. Payment of tax is made to the budget at the location of the objects of taxation.

5. The amount of current payments for property tax is determined by taxpayers who, in accordance with clause 1 of Article 596 of this Code, are payers of such current payments, by applying the appropriate tax rates to the book value of taxable items, determined according to accounting data at the beginning of the tax period.

6. Taxpayers who, in accordance with clause 1 of Article 596 of this Code, are payers of current payments for property tax, pay the amounts of such current payments in equal installments no later than February 25, May 25, August 25 and November 25 of the tax period.

7. Adjustments to the amounts of current payments for property tax are made by payers of current payments in the event of receipt and (or) disposal of taxable objects during the tax period.

If, during a tax period, taxable items are received by the payer of current payments for property tax, the amounts of such current payments are increased by an amount determined by applying the tax rate to 1/13 of the initial cost of the received taxable items, determined according to accounting data on the date of receipt, multiplied by the number of months of the current tax period, starting from the month in which the taxable items were received until the end of the tax period.

In the event that the payer of current payments for property tax disposes of taxable objects during the tax period, the amounts of such current payments are reduced by an amount determined by applying the tax rate to 1/13 of the value of the retired taxable objects, multiplied by the number of months of the current tax period, starting from the month in which the taxable objects were disposed of until the end of the tax period.

At the same time, the cost of disposed taxable objects is:

initial cost according to accounting data on the date of receipt - for taxable items received in the current tax period;

book value according to accounting data at the beginning of the tax period - for other taxable items.

8. Taxpayers pay property tax no later than ten calendar days after the deadline for submitting a declaration for the tax period.

9. For a person who is a tax payer on the basis of subparagraph 2) paragraph 6 of Article 589 of this Code, the amount of tax is calculated in the case of transfer of rights to an unregistered taxable object:

1. for the transferring party - for the period from the 1st day of the month of actual possession and (or) use (operation) of such a taxable object to the 1st day of the month in which such an object was transferred on the basis of an act of acceptance of the transfer or other document;

2. for the acquiring party - for the period from the 1st day of the month in which such an object was transferred on the basis of an acceptance certificate or other document.

Article 594. Calculation and payment of tax in certain cases

For taxable items used (to be used) in business activities, an individual entrepreneur calculates and pays tax at the rates and in the manner established by this chapter.

At the same time, for the purposes of this chapter, an object of taxation used (to be used) in entrepreneurial activity is not recognized as an object of taxation if the conditions are simultaneously met, if such an object:

is a dwelling for which the tax base is determined in accordance with Article 600 of this Code and the tax is calculated by the tax authorities;

provided for rent (use) exclusively for residential purposes and not removed from the housing stock.

Article 595. Tax period

1. The tax period for calculating property tax is the calendar year from January 1 to December 31.

2. For legal entities specified in subparagraphs 3) and 4) paragraph 3 of Article 588 of this Code, the tax period is determined from the moment of transfer of objects taxation for use, trust management or lease until the end of such use.

Article 596. Tax reporting

1. Individual entrepreneurs (with the exception of individual entrepreneurs applying a special tax regime on the basis of a simplified declaration) for taxable objects used (to be used) in business activities, and legal entities are payers of current payments for property tax if their estimated tax amount is more than 300 times the monthly calculation index effective as of January 1 of the corresponding financial year. For the purposes of this paragraph, the estimated tax amount is determined as the product of the corresponding tax rate and the book value of taxable items, determined according to accounting data at the beginning of the tax period.

Payers of current property tax payments submit to the tax authorities at the location of the taxable objects a calculation of current tax payments no later than February 15 of the current tax period.

2. The payer of current payments for property tax submits, no later than ten calendar days before the next (during the tax period) deadline for payment of current payments, an additional calculation of current payments with a corresponding adjustment of the amounts of such payments and their distribution in equal shares for the upcoming payment deadlines - upon receipt and (or) disposal of taxable objects during the tax period.

In this case, an additional calculation of current payments is presented for objects that were received and (or) disposed of as of the first day of the month of the next due date for payment of current payments.

3. The tax return is submitted to the tax authorities at the location of the taxable objects no later than March 31 of the year following the reporting tax period:

1. legal entities;

2. individual entrepreneurs - for tax obligations determined by objects of taxation used (to be used) in business activities;

3. individuals (including persons engaged in private practice) - for tax obligations determined by tax objects used (to be used) in business activities and (or) activities related to such private practice.

Chapter 67. PROPERTY TAX FOR INDIVIDUALS

Article 597. Taxpayers

1. Payers of property tax for individuals are individuals who have an object of taxation in accordance with Article 599 of this Code.

2. Payers of property tax for individuals are not:

1. heroes of the Soviet Union, heroes of Socialist Labor, persons awarded the titles “Halyk kaharmany”, “Kazakhstannyn Enbek Epi”, holders of the Order of Labor Glory of three degrees and the Order of “Otan” - within 1000 times the monthly calculation index valid as of January 1 of the corresponding financial year, of the total cost of all objects taxation specified in subparagraph 1) of Article 599 of this Code;

2. veterans of the Great Patriotic War, veterans equal in benefits to veterans of the Great Patriotic War, and veterans of combat operations on the territory of other states, persons awarded orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War, as well as persons who worked (served) for at least six months from June 22, 1941 to May 9 1945 and not awarded orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War, persons with disabilities for:

land plots occupied by housing stock, including buildings and structures attached to it;

adjacent land plots;

land plots provided for personal household (auxiliary) farming, gardening and summer cottage construction, including land occupied for buildings;

land plots occupied for garages;

within the limits of 1500 times the monthly calculation index in force as of January 1 of the corresponding financial year, of the total cost of all tax objects specified in subparagraph 1) of Article 599 of this Code;

3. orphans and children left without parental care for the period until they reach the age of 18 according to:

land plots occupied by housing stock, including buildings and structures attached to it;

adjacent land plots;

land plots provided for personal household (auxiliary) farming, gardening and summer cottage construction, including land occupied for buildings;

land plots occupied for garages;

objects of taxation specified in subparagraph 1) of Article 599 of this Code;

4. one of the parents of a person with a disability since childhood, a child with a disability due to:

land plots occupied by housing stock, including buildings and structures attached to it;

adjacent land plots;

land plots provided for personal household (auxiliary) farming, gardening and summer cottage construction, including land occupied for buildings;

land plots occupied for garages;

5. mothers of many children, awarded the title “Mother Heroine”, awarded the “Altyn Alka” pendant, separately living pensioners according to:

land plots occupied by housing stock, including buildings and structures attached to it;

adjacent land plots;

within the limits of 1000 times the monthly calculation index in force as of January 1 of the corresponding financial year, of the total cost of all tax objects specified in subparagraph 1) of Article 599 of this Code.

For the purposes of this Code, separately living pensioners mean pensioners whose legal address (address of their place of residence) is registered exclusively as pensioners;

6. individual entrepreneurs for tax objects used in business activities, with the exception of housing and other objects for which the tax base is determined in accordance with Article 600 of this Code, and the tax is calculated by tax authorities in accordance with Articles 603 and 604 of this Code;

7. individuals - owners of an apartment (room) according to the share of the owner of the apartment (room) in the land plot occupied by a multi-apartment residential building.

3. The provisions of subparagraphs 1) – 5) paragraph 2 of this article do not apply to tax objects transferred for use or property lease (rent).

Article 598. Determination of a taxpayer in certain cases

1. When a state institution transfers taxable objects into trust management, the taxpayer is determined in accordance with Article 67 of this Code.

2. If the object of taxation is in the common shared ownership of several persons, each of these persons is recognized as a taxpayer.

3. The taxpayer for taxable objects that are in common joint ownership may be one of the owners of this taxable object by agreement between them.

At the same time, for taxable objects that are in common joint ownership, for which state registration of ownership has been carried out, the tax payer may be one of the owners of this taxable object, indicated by the owners in the application for state registration of ownership of such an object.

4. In the absence of identification documents for a land plot, the grounds for recognizing the user as a tax payer in relation to the land plot are the actual possession and use of such a plot on the basis of:

1. acts of state bodies on the provision of a land plot - when providing a land plot from state ownership;

2. civil transactions or other grounds provided for by the legislation of the Republic of Kazakhstan - in other cases.

Article 599. Object of taxation

The objects of taxation on property of individuals are located on the territory of the Republic of Kazakhstan:

1. dwellings, buildings, country houses, garages, parking spaces and other buildings, structures, premises belonging to them by right of ownership;

2. land plots owned by individuals on the right of ownership.

Article 600. Tax base

1. For dwellings and country houses for individuals, the cost of taxable objects is determined by the State Corporation as of January 1 of each year following the tax period, in the following order:

C = C b x S x K physical x K functional x K zone x K meas. mrp.x K rosk, where:

C – value of property for tax purposes;

C b – the basic cost of one square meter of housing, country house construction;

S – useful area of ​​a dwelling or country house in square meters;

K physical – coefficient of physical wear;

K func – functional wear coefficient;

K zones – zoning coefficient;

To change mrp – coefficient of change in the monthly calculation indicator;

To luxury – luxury factor.

2. The basic cost of one square meter of housing, country house construction in national currency (Cb) is determined depending on the type of settlement in the following amounts:

No.

Locality category

Basic cost in tenge

1

2

3

Cities:

Almaty

60,000

Shymkent

60,000

Astana

60,000

Aktau

36,000

Aktobe

36,000

Atyrau

36,000

Zhezkazgan

36,000

Kokshetau

36,000

Karaganda

36,000

Konaev

36,000

Kostanay

36,000

Kyzylorda

36,000

Uralsk

36,000

Ust-Kamenogorsk

36,000

Pavlodar

36,000

Petropavlovsk

36,000

Semey

36,000

Taldykorgan

36,000

Taraz

36,000

Turkestan

36,000

Cities of regional significance

12,000

Cities of regional significance

6,000

Villages

4 200

Sela

2 700

In this case, the categories of settlements are determined in accordance with the classifier of administrative-territorial objects approved by the authorized body in the field of technical regulation.

3. For a storage room located in an apartment building and used for personal purposes, a cold extension, an economic (service) building, a basement floor, a basement of a dwelling, a garage, a parking space, the cost of each such object as of January 1 of each year following the tax period is determined by the State Corporation according to the formula:

C = C b × S × K physical × K meas. MRP × K zones, where:

C – cost for tax purposes;

C b – the base cost of one square meter, determined in the following amount from the base cost established by clause 2 of this article:

for a storage room located in an apartment building and used for personal purposes, a cold extension, an outbuilding (service) building, a ground floor, a basement of a dwelling - 25 percent,

for a garage, parking space - 15 percent;

S – total area of ​​a cold extension, utility (service) building, ground floor, basement of a dwelling, garage in square meters;

K physical - the coefficient of physical wear and tear, established in the manner specified in clause 4 of this article;

To change mrp – coefficient of change in the monthly calculation indicator, determined in the manner established by clause 7 of this article;

K zones – zoning coefficient established in the manner specified in clause 6 of this article.

4. The coefficient of physical wear and tear of a home or country house is determined taking into account depreciation rates and effective age using the formula:

K physical = 1 - And physical, where:

And physical - physical wear and tear of a home, a country house.

Physical wear and tear is determined by the formula:

And physical = (T base - T input) x N depreciation/100, where:

T bases – year of tax calculation;

T of commissioning – the year of commissioning of the taxable object;

N depreciation – depreciation rate.

Depending on the characteristics of the building, the following depreciation rates are applied when determining physical wear and tear:

No.

Capital group

Building characteristics

Depreciation, %

Service life

1

2

3

4

5

Stone buildings, especially capital ones, brick walls with a thickness of over 2.5 bricks or brick with reinforced concrete or metal frames, reinforced concrete and concrete floors; buildings with large-panel walls, reinforced concrete floors

0.7

143

Buildings with brick walls 1.5-2.5 bricks thick, reinforced concrete, concrete or wooden floors; buildings with large block walls, reinforced concrete floors

0.8

125

Buildings with lightweight masonry walls made of brick, monolithic slag concrete, lightweight cinder blocks, shell rocks, reinforced concrete or concrete floors; buildings with large-block or lightweight masonry walls made of brick, monolithic cinder concrete, small cinder blocks

1.0

100

Buildings with walls made of mixed wood, chopped or cobblestones

2.0

50

Buildings are adobe, prefabricated panel, frame-fill, adobe, adobe

3.3

30

Frame-reed buildings and other lightweight buildings

6.6

15

If the physical wear and tear of a stone or load-bearing panel dwelling or country house building exceeds 70 percent, and of other materials - 65 percent, then the physical wear coefficient is taken to be 0.2.

5. The coefficient of functional wear and tear (K func), taking into account changes in the requirements for the quality of housing and country houses, is calculated using the formula:

K function = K floor x K corner x K mat. st x K benefits x K heating, where:

K floor - a coefficient that takes into account changes in the base cost depending on the floor of the home;

K corner - coefficient taking into account the location of the dwelling on the corner sections of the building;

K mat.st – coefficient taking into account the material of the walls;

K benefits - a coefficient that takes into account the level of amenities of a home, country house construction and its provision with engineering and technical devices;

K heating – coefficient taking into account the type of heating.

Depending on the number of storeys, the following correction factors for the number of storeys (K floor) are applied:

No.

Floor

K floor

1

2

3

First

0.95

Intermediate or individual residential building

1.00

Last

0.9

For multi-apartment residential buildings with a height of no more than three floors, for any floor the number of floors coefficient is taken equal to 1.

Depending on the location of the dwelling on the corner sections of the building, the following correction factors (K corner) are applied:

No.

Location of the dwelling on the corner plots of the building

To corner

1

2

3

Angular

0.95

Non-corner or individual residential building

1.0

Depending on the wall material, the following correction factors are applied (K mat. st):

No.

Wall material

Coefficient

1

2

3

Made of brick

1.1

Prefabricated from expanded clay concrete blocks

1.0

Prefabricated from expanded clay concrete blocks, lined with bricks

1.05

Reinforced concrete panels

1.0

Made of reinforced concrete panels lined with bricks

1.05

Adobe and adobe

0.5

Adobe, lined with 0.5 bricks on the outside

0.6

Monolithic slag concrete

0.7

Made from reinforced concrete blocks

1.0

Prefabricated panels

0.6

Prefabricated panels, lined with 0.5 bricks

0.75

Wooden chopped

0.85

Sleepers

0.75

Brick-lined sleepers

0.95

Frame-reed

0.6

Others

1.0

When providing a home or country house with all relevant engineering systems and technical devices, the improvement coefficient (K benefits) is taken equal to 1.

In the absence of engineering systems and technical devices that create standard or comfortable living conditions (living conditions), people stay (water supply, sewerage, other types of improvement), K benefits is taken equal to 0.8.

Depending on the type of heating, the following heating correction factors (K heating) are applied:

No.

Type of heating

To heating

1

2

3

Central heating

1.0

Local heating using gas or fuel oil

0.98

Local water heating using solid fuel

0.95

Stove heating

0.9

6. The zoning coefficient (K zones), taking into account the location of the taxable object in the locality, is approved in accordance with the methodology for calculating the zoning coefficient by local executive bodies no later than December 1 of the year preceding the year of introduction of such a coefficient, and comes into force on January 1 of the year following the year of its approval.

Approved zoning coefficients are subject to official publication.

The methodology for calculating the zoning coefficient is approved by the authorized state body, determined by the decision of the Government of the Republic of Kazakhstan from among the central state bodies.

7. The coefficient of change in the monthly calculation indicator (hereinafter referred to as K change. mrp) is determined by the formula:

To change mrp = mrp current. g. / mrp previous G.,

Where:

mrp tech. d. – MCI effective as of January 1 of the corresponding financial year;

mrp previous g. – MCI effective as of January 1 of the previous financial year.

8. Luxury coefficient (K luxury) is equal to 1.

At the same time, by decision of the local representative body, the luxury factor can be increased by no more than 50% for dwellings.

Such a decision to increase the luxury coefficient is made by the local representative body no later than December 1 of the year preceding the year of its introduction, and comes into force on January 1 of the year following the year of its adoption.

9. In the case where a cold extension, economic (service) building, ground floor, basement of a residential building, garage are part of the dwelling, the total value of such taxable objects is determined by the State Corporation in accordance with this article.

10. For objects of taxation that are in the common shared ownership of several individuals, the tax base of each such person includes the value of the object of taxation, calculated in proportion to his share in this property.

11. When changing the boundaries of an administrative-territorial unit, the value of taxable objects located in a populated area on the territory that, as a result of such a change in boundaries, was transferred to the boundaries of another administrative-territorial unit, for the tax period in which such a change was made, is determined based on the base value established for the category of the populated area within the boundaries of which the given populated area was located before the date of such change.

12. For the objects of taxation specified in subparagraph 1) of Article 599 of this Code, the tax base is:

1. the value of the taxable object separately for each object - if for one taxpayer the total value of such taxable objects available as of December 31 of the tax period is less than or equal to the maximum value;

2. the total value of such taxable items available as of December 31 of the tax period - if for one taxpayer such total value exceeds the maximum value.

In this case, for the purposes of this chapter, the cost limit is 450,000,000 tenge.

13. For land plots specified in subparagraph 2) of Article 599 of this Code, the tax base is the area of ​​the land plot and (or) land share.

Article 601. Calculation and payment of tax in certain cases

For objects of taxation used (to be used) in business activities (in activities related to private practice), an individual, including a person engaged in private practice, calculates and pays property tax and submits tax reports for this type of tax in the manner determined by Chapters 64, 65 and 66 of this Code for individual entrepreneurs applying a special tax regime based on a simplified declaration.

The tax base for the objects of taxation specified in subparagraph 1) of Article 599 of this Code is determined in accordance with paragraph 6 of article 591 of this Code.

At the same time, for the purposes of this chapter, housing and other objects for which the tax base is determined in accordance with Article 600 of this Code are not recognized as objects of taxation used (to be used) in business activities, and the tax is calculated by the tax authorities, as well as the land plot occupied by such housing and other objects, subject to the conditions that such housing and other objects are provided for rent (use) exclusively for residential purposes and are not removed from the housing stock.

Article 602. Tax rates and tax period

1. The tax on property of individuals, the tax base for which is determined in accordance with subparagraph 1) paragraph 12 of Article 600 of this Code, is calculated depending on the value of taxable objects at the following rates:

1

2

3

up to 2,000,000 tenge inclusive

0.05 percent of the value of taxable objects

over 2,000,000 tenge up to 4,000,000 tenge inclusive

1,000 tenge + 0.08 percent on an amount exceeding 2,000,000 tenge

over 4,000,000 tenge up to 6,000,000 tenge inclusive

2,600 tenge + 0.1 percent on an amount exceeding 4,000,000 tenge

over 6,000,000 tenge up to 8,000,000 tenge inclusive

4,600 tenge + 0.15 percent on an amount exceeding 6,000,000 tenge

over 8,000,000 tenge up to 10,000,000 tenge inclusive

7,600 tenge + 0.2 percent on an amount exceeding 8,000,000 tenge

over 10,000,000 tenge up to 12,000,000 tenge inclusive

11,600 tenge + 0.25 percent on an amount exceeding 10,000,000 tenge

over 12,000,000 tenge up to 14,000,000 tenge inclusive

16,600 tenge + 0.3 percent on an amount exceeding 12,000,000 tenge

over 14,000,000 tenge up to 16,000,000 tenge inclusive

22,600 tenge + 0.35 percent on an amount exceeding 14,000,000 tenge

over 16,000,000 tenge up to 18,000,000 tenge inclusive

29,600 tenge + 0.4 percent on an amount exceeding 16,000,000 tenge

over 18,000,000 tenge up to 20,000,000 tenge inclusive

37,600 tenge + 0.45 percent on an amount exceeding 18,000,000 tenge

over 20,000,000 tenge up to 75,000,000 tenge inclusive

46,600 tenge + 0.5 percent on an amount exceeding 20,000,000 tenge

over 75,000,000 tenge up to 100,000,000 tenge inclusive

321,600 tenge + 0.6 percent on an amount exceeding 75,000,000 tenge

over 100,000,000 tenge up to 150,000,000 tenge inclusive

471,600 tenge + 0.65 percent on an amount exceeding 100,000,000 tenge

over 150,000,000 tenge up to 350,000,000 tenge inclusive

796,600 tenge + 0.7 percent on an amount exceeding 150,000,000 tenge

over 350,000,000 tenge up to 450,000,000 tenge inclusive

2,196,600 tenge + 0.75 percent on an amount exceeding 350,000,000 tenge

over 450,000,000 tenge

2,946,600 tenge + 2 percent on the amount exceeding 450,000,000 tenge

The total amount of property tax for individuals, the tax base for which is determined in accordance with subparagraph 2) paragraph 12 of Article 600 of this Code, is calculated at the following rate: 2,946,600 tenge + 2 percent of the tax base exceeding cost limit.

2. Basic tax rates for lands occupied by housing stock, including buildings and structures attached to it (with the exception of adjacent areas), are established per one square meter of area in the following sizes:

No.

Locality category

Basic tax rates for land occupied by housing stock, including buildings and structures attached to it (tenge)

1

2

3

Cities:

Almaty

0.96

Shymkent

0.58

Astana

0.96

Aktau

0.58

Aktobe

0.58

Atyrau

0.58

Zhezkazgan

0.58

Kokshetau

0.58

Karaganda

0.58

Konaev

0.58

Kostanay

0.58

Kyzylorda

0.58

Uralsk

0.58

Ust-Kamenogorsk

0.58

Pavlodar

0.58

Petropavlovsk

0.58

Semey

0.58

Taldykorgan

0.58

Taraz

0.58

Turkestan

0.39

Almaty region:

cities of regional significance

0.39

cities of regional significance

0.39

Akmola region:

cities of regional significance

0.39

cities of regional significance

0.39

Other cities of regional significance

0.39

Other cities of regional significance

0.19

Villages

0.13

Sela

0.09

In this case, the categories of settlements are established in accordance with the classifier of administrative-territorial objects approved by the authorized body in the field of technical regulation.

3. Household land plots are subject to taxation at the following basic tax rates:

1. for cities of republican significance, the capital and cities of regional significance:

for an area up to 1000 square meters inclusive - 0.20 tenge per 1 square meter;

for an area exceeding 1000 square meters - 6.00 tenge per 1 square meter.

By decision of local representative bodies, tax rates on land plots exceeding 1000 square meters can be reduced from 6.00 to 0.20 tenge per 1 square meter;

2. for other settlements:

for an area up to 5000 square meters inclusive - 0.20 tenge per 1 square meter;

for an area exceeding 5000 square meters - 1.00 tenge per 1 square meter.

By decision of local representative bodies, tax rates on land plots exceeding 5,000 square meters can be reduced from 1.00 tenge to 0.20 tenge per 1 square meter.

A residential land plot is considered to be a part of a land plot related to the lands of settlements, intended for servicing a residential building (residential building) and not occupied by a residential building (residential building), including buildings and structures attached to it.

4. Basic tax rates for agricultural land, as well as land in settlements provided to individuals for running personal household (subsidiary) farming, gardening and dacha construction, including land occupied for the corresponding buildings, are established in the following amounts:

1. for an area up to 0.50 hectares inclusive – 20 tenge per 0.01 hectare;

2. for an area exceeding 0.50 hectares - 100 tenge per 0.01 hectare.

5. Lands of settlements, with the exception of lands occupied by housing stock, including buildings and structures attached to it, are subject to taxation at the base rates for lands of settlements established in column 3 of the table Article 577 of this Code.

6. Local representative bodies, on the basis of land zoning projects (schemes), carried out in accordance with the land legislation of the Republic of Kazakhstan, have the right to lower or increase the base tax rates on lands occupied by the housing stock, including buildings and structures attached to it, by no more than 50 percent of the base tax rates.

At the same time, it is prohibited to lower or increase rates individually for individual taxpayers.

Such a decision to lower or increase rates is made by the local representative body no later than December 1 of the year preceding the year of its introduction, and comes into force on January 1 of the year following the year of its adoption.

The decision of the local representative body to lower or increase rates is subject to official publication.

7. The tax period for calculating property tax for individuals is the calendar year from January 1 to December 31.

In case of destruction, destruction, or demolition of objects of taxation for individuals, the calculation of the tax period includes the month in which the fact of destruction, destruction, or demolition of objects of taxation occurred.

Article 603. Procedure for calculating and paying tax

1. Calculation of tax for individuals on objects of taxation, except for those specified in Article 604 of this Code, is carried out by tax authorities no later than July 1 of the year following the reporting tax period, at the location of the object of taxation, regardless of the taxpayer’s place of residence, by applying the appropriate tax rate to the tax base, taking into account the actual the period of ownership of the objects of taxation of individuals, the rights to which were registered before January 1 of the year following the reporting tax period.

2. Property tax for individuals includes the amounts of taxes calculated separately for each taxable object specified in Article 599 of this Code for the tax period.

3. If during the tax period the taxable object is under ownership for less than twelve months, the property tax payable on such objects is calculated by dividing the amount of tax determined in accordance with clause 1 of this article by twelve and multiplying by the number of months of the actual period of ownership of the taxable object.

In this case, the actual period of ownership of the object is determined from the beginning of the tax period (if the object was under ownership on such date) or from the 1st day of the month in which ownership of the object arose until the 1st day of the month in which ownership of such an object was transferred, or until the end of the tax period (if the object was under ownership on such date).

4. For a taxable object that is in the common shared ownership of several individuals, the tax is calculated in proportion to their share in this property.

5. In the event of destruction, demolition, or demolition of a taxable object, the tax amount is recalculated if there are documents issued by an authorized state body confirming the fact of destruction, destruction, or demolition.

6. In the event of the emergence or termination during the tax period of the right to apply the provisions of subparagraphs 1) - 5) paragraph 2 of Article 597 of this Code, such provisions:

when a right arises - applied from the 1st day of the month in which such a right arose until the end of the tax period or until the 1st day of the month in which such a right terminates;

upon termination of the right - do not apply from the 1st day of the month in which such right is terminated.

7. Unless otherwise established by clause 8 of this article, tax payment is made to the budget at the location of the taxable objects no later than October 1 of the year following the reporting tax period.

8. The amount of tax payable for the actual period of ownership of the object of taxation by the person transferring ownership must be paid to the budget no later than the day of state registration of ownership.

At the same time, for the purpose of calculating property tax for individuals in the case provided for in part one of this paragraph, the tax base determined for the tax period preceding the year in which the transfer of ownership of the taxable object was made is used.

9. When changing the boundaries of an administrative-territorial unit, the tax on property of individuals located in a populated area on the territory that, as a result of such a change in boundaries, is transferred to the boundaries of another administrative-territorial unit, for the tax period in which such a change was made, is calculated based on the base value established for the category of the populated area within the boundaries of which this populated area was located before the date of such change.

10. When transferring a settlement during a tax year from one category of settlement to another, the property tax on land plots owned by individuals by right of ownership, for the tax period in which such a transfer was made, is calculated at the rates established for the category of settlement to which the given settlement belonged before such transfer.

Article 604. Procedure for calculating and paying tax when the value limit is exceeded

1. Calculation of tax on the objects of taxation of individuals provided for in subparagraph 1) of Article 599 of this Code, the tax base for which exceeds the maximum value, is carried out by the tax authorities no later than July 1 of the year following the tax period.

Tax is calculated for the tax period in the following order:

1. the total amount of tax of the taxpayer is determined for all objects of taxation that he has on the right of ownership as of December 31 of the tax period by applying the appropriate tax rate to the tax base;

2. the amount of tax is determined for each taxable object included in the tax base using the following formula: total tax amount * cost of the taxable object/tax base.

2. Tax payment is made to the budget at the location of the taxable objects no later than October 1 of the year following the tax period.

SECTION 13. TAX ON GAMING BUSINESS

Chapter 68. TAX ON GAMING BUSINESS

Article 605. Payers

Payers of the gambling business tax are legal entities (gambling business organizers) carrying out the following types of activities in the gambling business:

1. casino;

2. slot machine hall;

3. betting;

4. bookmaker's office.

Article 606. Objects of taxation

The objects of taxation on gambling business when carrying out activities in the field of gambling business are:

1. gaming table;

2. slot machine;

3. betting cash desk;

4. electronic betting cash register;

5. bookmaker's office cash desk;

6. electronic cash desk of the bookmaker's office.

Article 607. Tax rates

1. The tax rate for the gambling business per unit of taxable object is:

1. gaming table – 1,660 times the monthly calculation index per month;

2. slot machine – 60 times the monthly calculation index per month;

3. betting cash desk – 300 times the monthly calculation index per month;

4. electronic betting cash register – 4,000 times the monthly calculation index per month;

5. cash desk of the bookmaker’s office – 300 times the monthly calculation index per month;

6. electronic cash desk of a bookmaker’s office – 3,000 times the monthly calculation index per month.

2. The tax rates established by clause 1 of this article are determined based on the size of the monthly calculation indicator valid on the 1st day of the tax period.

Article 608. Tax period

The tax period for the gambling tax is a calendar quarter.

Article 609. Tax calculation procedure

1. Calculation of tax on gambling business is carried out by applying the appropriate tax rate to each object of taxation determined by Article 606 of this Code, unless otherwise established by clause 2 of this article.

2. When taxable objects are put into operation before the 15th day of the month inclusive, the tax on the gambling business is calculated at the established rate, after the 15th day - in the amount of 1/2 of the established rate.

When taxable objects are disposed of before the 15th day of the month inclusive, the gambling business tax is calculated at 1/2 of the established rate, after the 15th day - at the established rate.

Article 610. Deadline for submitting a tax return

The gambling business tax return is submitted no later than the 15th day of the second month following the reporting quarter.

The gambling business tax declaration is submitted to the tax authority at the place of registration as a taxpayer carrying out certain types of activities.

Article 611. Tax payment deadline

The gambling business tax is payable to the budget at the place of registration of the taxable object no later than the 25th day of the second month following the reporting tax period.

SECTION 14. PAYMENTS TO THE BUDGET

Chapter 69. FEES

Article 612. General provisions on fees

1. Fees are one-time payments to the budget, which are levied by tax authorities, local executive bodies and other authorized government bodies when making:

1. registration actions;

2. actions to issue permits or their duplicates.

Moreover, for the purposes of this chapter, permitting documents also mean consents issued by the authorized body for regulation, control and supervision of the financial market and financial organizations, and a document confirming the residence of a foreigner or stateless person who is an investment resident of the AIFC, issued by tax authorities in the manner and cases established by the legislation of the Republic of Kazakhstan, not related to permits.

2. For the purposes of this chapter, registration actions mean the commission of the following actions by authorized state bodies in the manner determined by the legislation of the Republic of Kazakhstan:

1. state registration of legal entities and accounting registration of branches and representative offices, as well as their re-registration;

2. state registration of vehicles, as well as their re-registration.

3. Fees are levied upon issuance of the following documents or their duplicates by the relevant authorized state bodies, tax authorities, local executive bodies in the manner determined by the legislation of the Republic of Kazakhstan:

1. licenses to engage in certain types of activities subject to licensing in accordance with the legislation of the Republic of Kazakhstan on permits and notifications;

2. permits issued for the passage of vehicles through the territory of the Republic of Kazakhstan (hereinafter referred to as the fee for the passage of vehicles through the territory of the Republic of Kazakhstan):

departure from the territory of the Republic of Kazakhstan of domestic vehicles transporting passengers and cargo in international traffic;

entry (exit) into the territory (from the territory) of the Republic of Kazakhstan, transit through the territory of the Republic of Kazakhstan of foreign vehicles transporting passengers and cargo in international traffic;

travel of domestic and foreign large-sized and (or) heavy vehicles through the territory of the Republic of Kazakhstan;

3. permission to attract foreign labor to the Republic of Kazakhstan (its extension);

4. a document confirming the residence of a foreigner or stateless person who is an investment resident of the AIFC.

4. Authorized state bodies carrying out relevant actions, which involve the collection of fees, calculate and accrue the amounts of fees in accordance with the legislation of the Republic of Kazakhstan, and are also responsible for the completeness of collection, timely payment of calculated (accrued) fees to the budget, as well as for the reliability of information submitted to state revenue authorities in accordance with clause 5 of this article.

5. Authorized state bodies quarterly, no later than the 20th day of the month following the reporting quarter, submit to the tax authority at their location (until the transfer is fully automated) information about tax payers and taxable objects, except for the cases provided for by Article 54 of this Code.

Article 613. Payers of fees

1. Unless otherwise established by this article, payers of fees are persons, as well as structural divisions of legal entities, in whose interests authorized state bodies carry out actions that require the collection of fees.

2. Persons who attract foreign labor are not payers of the fee for issuing or renewing a permit to attract foreign labor to the Republic of Kazakhstan in cases determined by the legislation of the Republic of Kazakhstan on social protection and the legislation of the Republic of Kazakhstan in the field of population migration.

Article 614. Procedure for calculating and paying fees

1. The amounts of fees are calculated at established rates and paid at the location of the payer of the fees before submitting the relevant documents to the authorized state body and local executive body or before receiving permits.

2. If it is revealed that a vehicle has passed without issuing the appropriate permits, as well as in violation of the permissible parameters of the vehicle established by the authorized state body in charge of the field of road transport, the amount of the fee for the passage of the vehicle through the territory of the Republic of Kazakhstan is paid to the budget no later than five working days from the date of discovery of such a fact.

3. Payment to the budget of the amount of the fee for the passage of vehicles through the territory of the Republic of Kazakhstan is made by transfer through banking organizations or by depositing in cash at checkpoints or in other specially equipped places of the authorized state body on the basis of strict reporting forms in the form established by the authorized body.

The amounts of fees accepted in cash for the passage of motor vehicles through the territory of the Republic of Kazakhstan are handed over by the authorized state body in charge in the field of motor transport to banks or organizations carrying out certain types of banking operations, daily no later than the next business day from the day on which the money was received, for their subsequent crediting to the budget. If daily cash receipts are less than 10 times the monthly calculation index in effect on the date of payment of the fee, money is credited once every three business days from the day on which the money was received.

When individuals pay the amount of the fee for the passage of vehicles through the territory of the Republic of Kazakhstan in cash, the business identification number of the authorized government body is affixed on strict reporting forms.

4. The fee for issuing or extending a permit to employers to attract foreign labor to the Republic of Kazakhstan is collected within ten working days from the date of receipt of the notification of the local executive body of the region, city of republican significance, capital about the decision to issue or extend a permit to employers to attract foreign labor to the Republic of Kazakhstan in the manner determined by the legislation of the Republic of Kazakhstan on social protection and the legislation of the Republic of Kazakhstan in the field of population migration.

5. The fee for issuing a document confirming the residence of a foreigner or stateless person who is an investment resident of the AIFC is paid at the location of the AIFC before submitting the relevant documents to the tax authority.

Article 615. Registration fee rates

1. The rates of registration fees are determined in an amount that is a multiple of the monthly calculation indicator (hereinafter referred to in this chapter as the MCI) in effect on the date of payment of such fees.

2. The fee rates for state (registration) registration of legal entities, their branches and representative offices, with the exception of commercial organizations, as well as their re-registration are:

No.

Types of registration actions

Rates (MCI)

1

2

3

For state registration (re-registration), state registration of termination of activities of legal entities (including during reorganization in cases provided for by the legislation of the Republic of Kazakhstan), accounting registration (re-registration), deregistration of their branches and representative offices, with the exception of commercial organizations:

1.1.

legal entities, their branches and representative offices

6.5

1.2.

political parties, their branches and representative offices

14

For state registration (re-registration), state registration of termination of activities (including during reorganization in cases provided for by the legislation of the Republic of Kazakhstan) of institutions financed from the budget, state-owned enterprises, associations of property owners of an apartment building and a cooperative of apartment (premises) owners, accounting registration (re-registration), deregistration of their branches and representative offices:

2.1.

for state registration, registration of termination of activity, accounting registration, deregistration

1

2.2.

for re-registration

0.5

For state registration (re-registration), state registration of termination of activities (including during reorganization in cases provided for by the legislation of the Republic of Kazakhstan) of children's and youth public associations, as well as public associations of persons with disabilities and (or) organizations created by them that meet the conditions of Article 322 of this Code, accounting registration (re-registration), deregistration of their branches and representative offices, branches of republican and regional national-cultural public associations:

3.1.

for registration (including during reorganization in cases provided for by the legislation of the Republic of Kazakhstan)

2

3.2.

for re-registration, state registration of termination of activities (including during reorganization in cases provided for by the legislation of the Republic of Kazakhstan), deregistration

1

3. The fee rates for state registration of vehicles, as well as their re-registration are:

No.

Types of registration actions

Rates (MCI)

1

2

3

For state registration:

1.1.

a mechanical vehicle (except for a vehicle for which initial state registration is carried out) or a trailer

0.25

1.2.

sea ​​vessels

60

1.3.

river boats

15

1.4.

small fleet vessels:

1.4.1.

self-propelled small vessels with a power of over 50 horsepower (37 kW)

3

1.4.2.

self-propelled small vessels with power up to 50 horsepower (37 kW)

2

1.4.3.

non-self-propelled small vessels

1.5

1.5.

urban rail transport

0.25

1.6.

railway traction and multiple unit rolling stock

0.25

For re-registration:

2.1.

motor vehicle or trailer

0.25

2.2.

sea ​​vessels

30

2.3.

river boats

7.5

2.4.

small fleet vessels:

2.4.1.

self-propelled small vessels with a power of over 50 horsepower (37 kW)

1.5

2.4.2.

self-propelled small vessels with power up to 50 horsepower (37 kW)

1

2.4.3.

non-self-propelled small vessels

0.75

2.5.

urban rail transport

0.25

2.6.

railway traction and multiple unit rolling stock

0.25

For issuance of a duplicate document certifying state registration:

3.1.

motor vehicle or trailer

0.25

3.2.

sea ​​vessels

15

3.3.

river boats

3.75

3.4.

small fleet vessels:

3.4.1.

self-propelled small vessels with a power of over 50 horsepower (37 kW)

0.75

3.4.2.

self-propelled small vessels with power up to 50 horsepower (37 kW)

0.5

3.4.3.

non-self-propelled small vessels

0.38

3.5.

urban rail transport

0.25

3.6.

railway traction and multiple unit rolling stock

0.25

For the initial state registration of motor vehicles:

4.1.

vehicles of category M1 with electric motors, with the exception of hybrid vehicles:

4.1.1.

up to 2 years, including year of issue

0.25

4.1.2.

from 2 to 3 years, including year of issue

25

4.1.3.

from 3 years and above, including year of issue

250

4.2.

vehicles of category M1, with the exception of vehicles with electric motors:

4.2.1.

up to 2 years, including year of issue

0.25

4.2.2.

from 2 to 3 years, including year of issue

50

4.2.3.

from 3 years and above, including year of issue

500

4.3.

vehicles of categories M2, M3, N1, N2, N3 (except for truck tractors):

4.3.1.

up to 2 years, including year of issue

0.25

4.3.2.

from 2 to 3 years, including year of issue

240

4.3.3.

from 3 to 5 years, including year of issue

350

4.3.4.

from 5 years and above, including year of issue

2500

4.4.

vehicles of category N3 (tractor tractors):

4.4.1.

up to 2 years, including year of issue

0.25

4.4.2.

from 2 to 3 years, including year of issue

240

4.4.3.

from 3 to 7 years, including year of issue

350

4.4.4.

from 7 years and above, including year of issue

2500

Article 616. Fee rates for issuing permits

1. The rates of fees for issuing permits are determined in an amount that is a multiple of the MCI in effect on the date of payment of such fees.

2. The tax rates for the passage of motor vehicles through the territory of the Republic of Kazakhstan are:

1. for departure from the territory of the Republic of Kazakhstan of domestic vehicles carrying out transportation:

passengers and cargo in international traffic - 1 times the MCI;

passengers and baggage in international traffic on a regular basis with receipt, in accordance with international treaties of the Republic of Kazakhstan, of a foreign permit for one calendar year - 10 times the MCI;

2. for entry (exit) into the territory (from the territory) of the Republic of Kazakhstan, transit through the territory of the Republic of Kazakhstan of foreign vehicles transporting passengers and cargo in international traffic - 30 times the MCI;

3. for the passage of domestic and foreign large-sized and (or) heavy vehicles through the territory of the Republic of Kazakhstan - in the amounts established by clause 3 of this article.

3. The tax rates for the passage of domestic and foreign large-sized and (or) heavy vehicles through the territory of the Republic of Kazakhstan are:

1. for the excess of the total actual mass of a motor vehicle (with or without cargo) over the permissible total mass - 0.005 times the MCI for each ton (including partial) of the excess.

The amount of the fee for the excess of the total actual weight of the vehicle (with or without cargo) over the permissible total weight is determined by multiplying the specified fee rate by the amount of such excess and the corresponding transportation distance along the route (in kilometers);

2. for the excess of the actual axle loads of the vehicle (with or without load) over the permissible axle loads (for each overloaded single, double and triple axles):

No.

Actual excess over permissible axial loads, in%

Tariff for excess of permissible axial loads (MPL)

1

2

3

up to 10% inclusive

0.011

from 10.0% to 20.0% inclusive

0.014

from 20.0% to 30.0% inclusive

0.190

from 30.0% to 40.0% inclusive

0.380

from 40.0% to 50.0% inclusive

0.500

over 50.0%

1

The amount of the fee is determined by multiplying the rate corresponding to the size of the actual excess over the permissible axle loads by the distance of transportation along the route (in kilometers);

3. for exceeding the dimensions of a motor vehicle (with or without cargo) over the permissible overall parameters for the height, width and length of motor vehicles:

No.

Dimensional parameters of vehicles, in meters

Rates for exceeding permissible dimensional parameters (MRP)

1

2

3

Height:

1.1.

over 4 to 4.5 inclusive

0.009

1.2.

over 4.5 to 5 inclusive

0.018

1.3.

over 5

0.036

Width:

2.1.

over 2.55 (2.6 for isometric bodies) up to 3 inclusive

0.009

2.2.

over 3 to 3.75 inclusive

0.019

2.3.

over 3.75

0.038

Length:

3.1.

for each meter (including partial) exceeding the permissible length

0.004

The amount of the fee for exceeding the dimensions of a vehicle (with or without cargo) over the permissible overall parameters for the height, width and length of vehicles is determined in the following order:

the amount of the fee for exceeding the dimensions of a motor vehicle (with or without cargo) over the permissible overall dimensions in height, obtained by multiplying the rate corresponding to the actual overall dimensions of the vehicle in height by the distance of transportation along the route (in kilometers), plus the amount of the fee for exceeding the dimensions of a motor vehicle (with or without cargo) above the permissible overall dimensions in width, obtained by multiplying the rate corresponding the actual overall size of the vehicle in width, by the distance of transportation along the route (in kilometers), plus the amount of the fee for exceeding the dimensions of the vehicle (with or without cargo) over the permissible overall dimensions in length, obtained by multiplying the rate corresponding to the actual overall size of the vehicle in length by the distance of transportation along the route (in kilometers).

4. The rates of the license fee for the right to engage in certain types of activities (fee for issuing licenses to engage in certain types of activities) are:

No.

Types of licensed activities

Collection rates (MCI)

1

2

3

License fee rates for the right to engage in certain types of activities:

1.1.

Operation of mining and chemical industries

10

1.2.

Purchase of electrical energy for energy supply purposes

10

1.3.

Carrying out work related to the stages of the life cycle of nuclear energy facilities

100

1.4.

Handling of nuclear materials

50

1.5.

Handling radioactive substances, devices and installations containing radioactive substances

10

1.6.

Handling devices and installations that generate ionizing radiation

5

1.7.

Providing services in the field of nuclear energy use

5

1.8.

Radioactive waste management

50

1.9.

Transportation, including transit, of nuclear materials, radioactive substances, radioisotope sources of ionizing radiation, radioactive waste within the territory of the Republic of Kazakhstan

50

1.10.

Activities in the territories of former nuclear test sites and other territories contaminated as a result of nuclear tests

10

1.11.

Production, processing, acquisition, storage, sale, use, destruction of poisons

10

1.12.

Production (formulation) of pesticides, sale of pesticides, use of pesticides by aerosol and fumigation methods

10

1.13.

Irregular transportation of passengers by buses, minibuses in intercity interregional, interdistrict (intercity intraregional) and international traffic, as well as regular transportation of passengers by buses, minibuses in international traffic

3

1.14.

Activities related to the transportation of goods by rail

6

1.15.

Activities related to the trafficking of narcotic drugs, psychotropic substances and precursors

20

1.16.

Development and implementation (including other transfer) of cryptographic information protection means

9

1.17.

Development, production, repair and sale of special technical means intended for conducting operational investigative activities

20

1.18.

Provision of services to identify technical channels for information leakage and special technical means intended for conducting operational investigative activities

20

1.19.

Issuance of a conclusion (permit document) for the import into the customs territory of the EAEU and export from the customs territory of the EAEU of special technical means intended for secretly obtaining information

0

1.20.

Issuance of a conclusion (permit document) for the import into the customs territory of the EAEU and export from the customs territory of the EAEU of encryption (cryptographic) means

0

1.21.

Conducting a technical study to classify goods as means of cryptographic information protection and special technical means intended for carrying out operational investigative activities

0

1.22.

Registration of notifications about the characteristics of goods (products) containing encryption (cryptographic) means

0

1.23.

Development, production, repair, acquisition and sale of ammunition, weapons and military equipment, spare parts, components and instruments for them, as well as special materials and equipment for their production, including installation, adjustment, modernization, installation, use, storage, repair and service

22

1.24.

Development, production, acquisition, sale, storage of explosive and pyrotechnic (except for civilian) substances and products using them

22

1.25.

Liquidation (destruction, disposal, burial) and processing of released ammunition, weapons, military equipment, special equipment

22

1.26.

Development, production, repair, trade, collecting, exhibiting civilian and service weapons and ammunition for them

10

1.27.

Development, production, trade, use of civil pyrotechnic substances and products using them

10

1.28.

Activities in the field of outer space use

186

1.29.

Provision of communication services

6

1.30.

Educational activities

10

1.31.

Activities for the distribution of television and radio channels

6

1.32.

Medical activities

10

1.33.

Pharmaceutical activities

10

1.34.

Advocacy

6

1.35.

Notarial activities

6

1.36.

Activities for the execution of executive documents

6

1.37.

Auditing activities

10

1.38.

Performance of work and provision of services in the field of environmental protection

50

1.39.

Carrying out security activities by legal entities

6

1.40.

Tour operator activities

10

1.41.

Activities in the field of veterinary medicine

6

1.42.

Forensic activities

6

1.43.

Carrying out scientific restoration work on historical and cultural monuments and (or) archaeological work

10

1.44.

Banking operations carried out by *:

1.44.1.

second-tier banks, branches of non-resident banks of the Republic of Kazakhstan

800

1.44.2.

organizations carrying out certain types of banking operations

400

1.45.

Operations of banks, branches of banks - non-residents of the Republic of Kazakhstan in carrying out professional activities in the securities market

800

1.46.

Other operations carried out by banks, branches of non-resident banks of the Republic of Kazakhstan

800

1.46.1.

Microfinance activities

30

1.47.

Operations of legal entities operating exclusively through exchange offices on the basis of a license from the National Bank for exchange operations with cash foreign currency

40

1.48.

Activities in the field of life insurance**

500

1.49.

Activities in the field of general insurance**

500

1.50.

Reinsurance activities as an exclusive type of activity

500

1.51.

Reinsurance activities

200

1.52.

Activities of an insurance broker

300

1.53.

Actuarial activity

10

1.54.

Brokerage activities

30

1.55.

Dealer activity

30

1.56.

Investment portfolio management activities

30

1.57.

Custodial activities

30

1.58.

Transfer agency activities

10

1.59.

Activities related to organizing trading in securities and other financial instruments

10

1.60.

Clearing activities for transactions with financial instruments

40

1.61.

Survey activities

10

1.62.

Construction and installation works

10

1.63.

Project activities

10

1.64.

Activities to organize the construction of residential buildings by attracting money from equity holders

10

1.65.

Production of the State Flag of the Republic of Kazakhstan and the State Emblem of the Republic of Kazakhstan

10

1.66.

Production of ethyl alcohol

3,000

1.67.

Production of alcoholic beverages, except brewing products

3,000

1.68.

Production of brewing products

2,000

1.69.

Storage and wholesale sale of alcoholic products, with the exception of activities for storage and wholesale sale of alcoholic products in the territory of its production, for each object of activity

200

1.70.

Storage and retail sale of alcoholic products, with the exception of activities for storage and retail sale of alcoholic products in the territory of its production, for each object of activity for entities carrying out activities:

1.70.1.

in the capital, cities of republican and regional significance

100

1.70.2.

in regional cities and towns

70

1.70.3.

in rural areas

30

1.71.

Production of tobacco products

500

1.72.

Export and import of goods

10

1.73.

Export and import of products subject to export control

10

1.74.

Providing services for warehouse activities with the issuance of grain receipts

10

1.75.

Activities in the field of gambling business:

1.75.1.

for casinos and slot machine halls

3 845

1.75.2.

for betting and bookmaker office

640

1.76.

Activities in the field of commodity exchanges:

1.76.1.

for commodity exchange

10

1.77.

Providing services for disinfection, disinfestation and deratization in the field of healthcare

10

1.78.

Subtype I – carrying out digital mining activities by a digital miner who has a digital mining data processing center on the right of ownership or other legal grounds

2,000

1.79.

Subtype II - carrying out digital mining activities by a digital miner who does not have a digital mining data processing center on the right of ownership or other legal grounds and carries out digital mining using a hardware and software complex for digital mining owned by him, located in a digital mining data processing center

5

Fee rates for issuing a duplicate license:

2.1.

for all types of activities, except for those specified in paragraphs 1.45. – 1.47.1., 1.49. – 1.53., 1.67. – 1.74.

100% of the corresponding rate established in clause 1 of this table

2.2.

for the types of activities specified in paragraphs 1.45. – 1.47.1., 1.49. – 1.53.

10% of the corresponding rate established in clause 1 of this table

2.3.

for the types of activities specified in paragraphs 1.67. – 1.74.

1

Rates for renewal of licenses:

3.1.

for all types of licenses, with the exception of re-issuance of a license for the export and import of goods, as well as for the export and import of products subject to export control

10% of the corresponding rate established in clause 1 of this table

3.2.

for re-issuance of a license for the export and import of goods, as well as for the export and import of products subject to export control

1

Note.

* For each banking transaction; ** for each class of insurance.

5. The license fee rates for the issuance of a license associated with the right to engage in certain subtypes of activity in the field of hydrocarbons are:

No.

Subtypes of licensed activities

Collection rates (MCI)

1

2

3

License fee rates for the right to engage in certain subtypes of activity:

1.1.

field research during exploration and production of hydrocarbons

100

1.2.

seismic surveys for exploration and production of hydrocarbons

100

1.3.

geophysical work during exploration and production of hydrocarbons

100

1.4.

perforation and blasting work in wells during exploration and production of hydrocarbons

100

1.5.

drilling wells on land, at sea and in inland waters during exploration and production of hydrocarbons

100

1.6.

underground repairs, testing, development, sampling, conservation, abandonment of wells during exploration and production of hydrocarbons

100

1.7.

cementation of wells during exploration and production of hydrocarbons

100

1.8.

increasing oil recovery from oil reservoirs and increasing well productivity during exploration and production of hydrocarbons

100

1.9.

work to prevent and eliminate spills at offshore hydrocarbon fields

100

1.10.

operation of petrochemical plants

100

1.11.

preparation of basic design documents for hydrocarbon fields and analysis of hydrocarbon field development

100

1.12.

preparation of technical design documents for hydrocarbon fields

100

1.13.

operation of main pipelines

100

rate for renewal of licenses for subtypes of activities specified in paragraphs 1.1 – 1.13 (when submitting an application for a license electronically)

8% of the rate when issuing a license

fee rate for issuing a duplicate license (for electronic submission of an application for a license)

80% of the rate when issuing a license

6. Fee rates for the issuance or renewal of a permit to attract foreign labor to the Republic of Kazakhstan are established by the Government of the Republic of Kazakhstan.

7. The fee rate for issuing a document confirming the residence of a foreigner or stateless person who is an investment resident of the AIFC is 7,000 MCI.

Chapter 70. BOARDS

Paragraph 1. Payment for the use of land plots

Article 617. General provisions

1. Payment for the use of land plots (hereinafter referred to as payment for the purposes of this paragraph) is charged for the provision by the state of:

land plot for temporary paid land use (rent);

a subsoil plot in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use on the basis of a license for exploration or production of solid minerals.

2. The procedure for the provision of land plots and subsoil plots is established by the Land Code of the Republic of Kazakhstan and the legislation of the Republic of Kazakhstan on subsoil and subsoil use.

3. Authorized state bodies for land relations, and in the territories of special economic zones - local executive bodies or management companies of special economic zones, quarterly no later than the 15th day of the month following the reporting quarter, submit to the tax authorities at their location information about fee payers, taxable objects and periods for which land plots are provided for temporary paid land use (lease).

4. The authorized state bodies for granting the right to subsoil use quarterly, no later than the 15th day of the month following the reporting quarter, submit to the tax authorities at the location of the payers of the fee information about the payers of the fee, objects of taxation, the period of validity of the license for exploration or production of solid minerals, identifying coordinates of the blocks and their individual codes.

Article 618. Payers of fees

1. Payers of the fee are persons who have received:

land plot for temporary paid land use (rent);

subsoil plot on the basis of a license for exploration or production of solid minerals.

2. A legal entity, by its decision, has the right to recognize its structural unit as an independent payer of fees.

The decision of a legal entity or the cancellation of such a decision comes into force on January 1 of the year following the year in which such a decision was made.

If a legal entity, by its decision, recognized a newly created structural unit of a legal entity as an independent payer of fees, then such a decision shall come into force from the day of creation of this structural unit or from January 1 of the year following the year of creation of this structural unit.

The provisions of this paragraph do not apply to taxpayers who received a subsoil plot on the basis of a license for exploration or production of solid minerals.

3. The following are not payers of the fee:

taxpayers applying a special tax regime for peasant or farm enterprises - for land plots used in activities that are subject to this special tax regime;

concessionaire - for land plots provided for the purpose of implementing a concession agreement concluded in accordance with the legislation of the Republic of Kazakhstan, for the period specified in the concession agreement, but not more than five years from the date of the decision by the local executive body to grant the right of temporary paid land use.

Article 619. Object of taxation

The object of taxation is:

land plot provided by the state for temporary paid land use (lease);

subsoil plot on the basis of a license for exploration or production of solid minerals.

Article 620. Tax period

The tax period is determined in accordance with Article 358 of this Code.

Article 621. Fee rates

1. For a subsoil plot granted on the basis of a license for exploration or production of solid minerals, payment rates are determined based on the size of the MCI valid on the 1st day of the tax period and are:

No.

Period

Fee rates (MCI)

1

2

3

from 1 to 36 months of exploration license validity, per 1 block

15 if the number of blocks is less than 70; 30 if the number of blocks is from 70 to 120; 40 if the number of blocks is 120 or more

from 37 to 60 months of validity of the exploration license, per 1 block

23 if the number of blocks is less than 60; 50 if the number of blocks is from 60 to 100; 60 if the number of blocks is 100 or more

from 61 to 84 months of exploration license validity, per 1 block

32 if the number of blocks is less than 50; 60 if the number of blocks is from 50 to 100; 80 if the number of blocks is 100 or more

from the 85th month of validity of the exploration license onwards, for 1 block

60 if the number of blocks is less than 30; 80 if the number of blocks is from 30 to 80; 100 if the number of blocks is 80 or more

from 1 month of validity of the production license and further, per 1 km2

450

For the purposes of this chapter, a block means a territory for which, in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, a license for exploration or production of solid minerals has been issued. Each block has coordinates identifying it and an individual code assigned to it by the authorized body for the study of subsoil.

2. For other land plots, payment rates are determined in accordance with the land legislation of the Republic of Kazakhstan. In this case, payment rates are set not lower than the land tax rates without taking into account the provisions provided for in paragraphs 2 and 3 of Article 582 of this Code.

Article 622. Procedure for calculating and paying fees for land plots in individual cases

1. The amount of payment for land plots received for temporary paid land use (lease) is calculated on the basis of temporary paid land use agreements concluded with the authorized body for land relations, and in the territory of a special economic zone - with the local executive body or management company of the special economic zone.

The annual payment amounts for land plots received for temporary paid land use (lease) are established in calculations compiled by authorized bodies for land relations, and in the territories of special economic zones - by local executive bodies or administrations of special economic zones.

Calculations of the amount of payment for land plots received for temporary paid land use (lease) are revised by the authorized bodies for land relations, and in the territories of special economic zones - by local executive bodies or administrations of special economic zones in cases of changes in the terms of contracts, as well as the procedure for calculating land tax established by this Code, entailing a change in the amount of land tax.

2. The amount of payment for land plots received for temporary paid land use (lease), payable for the tax period, is determined based on the payment rates established in the calculations specified in clause 1 of this article, and the actual period of use of the land plot in the tax period period.

In this case, the actual period of use of the land plot is determined from the beginning of the tax period (if the land plot was under the right of primary paid land use at the start date of the tax period) or from the 1st day of the month in which such a right to the land plot arose until the 1st day of the month in which such a right was terminated, or until the end of the tax period (if the land plot was under such right at the end of the tax period).

3. The amount of payment for land plots received for temporary paid land use (lease) is established not lower than the amount of land tax calculated for such land plots in accordance with this Code.

For individuals, the amount of payment for land plots specified in subparagraph 2) of Article 599 of this Code, received for temporary paid land use (lease), is established not lower than the amount of property tax for individuals calculated for such land plots in accordance with this Code.

4. Payers of the fee pay the amount of the fee to the budget in equal installments no later than February 25, May 25, August 25 and November 25 of the current year, unless otherwise established clauses 5 and 6 of this article.

If the state provides land plots for temporary paid land use after one of the above payment deadlines, the first deadline for paying the fee into the budget is the next regular payment deadline.

5. Individuals on land plots received for paid land use and not used (not subject to use) in business activities pay the fee no later than February 25.

If a temporary paid land use agreement is concluded after the period established by part one of this paragraph, payment by an individual for the tax period in which such an agreement was concluded is made no later than the 25th day of the month following the month of conclusion of such an agreement.

6. If a temporary paid land use agreement expires or is terminated before the end of the tax period, the amount of payment for land plots received for temporary paid land use (lease) for the actual period of land use in such year is subject to payment to the budget no later than the 25th day of the month following the month in which the agreement expired or such agreement was terminated.

7. The amount of the fee is paid to the budget at the location of the land plot - according to the fee calculated for the land plot provided for temporary paid land use (lease).

8. Organizations operating in the territories of special economic zones, as well as management companies of special economic and industrial zones, calculate fees for the use of land plots taking into account the provisions established by Chapter 80 of this Code.

9. For land plots intended for the construction of facilities and not used for appropriate purposes or used in violation of the legislation of the Republic of Kazakhstan, with the exception of land plots of settlements specified in lines 27 - 30 of the table Article 577 of this Code, the amount of payment for land plots received temporarily paid land use (lease), calculated on the basis of temporary paid land use agreements concluded with the authorized body for land relations, and in the territory of a special economic zone - with the local executive body or management company of the special economic zone, increases tenfold from the date of delivery by the territorial unit for land management of regions, cities of republican significance, the capital of the department of the central authorized body exercising state control over the use and protection of land, instructions to the land user on the need to use the land plot for its intended purpose and (or) eliminate violations of the legislation of the Republic of Kazakhstan.

The procedure for identifying land plots not used for appropriate purposes or used in violation of the legislation of the Republic of Kazakhstan, for the purposes of part one of this paragraph and paragraph 10 of this article is determined by the central authorized body for land management in agreement with the authorized body.

The provisions of this paragraph do not apply to an organization specializing in improving the quality of loan portfolios of second-tier banks, the sole shareholder of which is the Government of the Republic of Kazakhstan, and its subsidiaries, if the land use right does not exceed three years.

10. For agricultural land plots not used for their intended purpose or used in violation of the legislation of the Republic of Kazakhstan, the amount of payment for land plots received for temporary paid land use (lease), calculated on the basis of temporary paid land use agreements concluded with the authorized body for land relations, and in the territory of the special economic zone - with the local executive body or management company of the special economic zone, increases forty times from the date delivery to the land user of a written order to eliminate violations of the requirements of the land legislation of the Republic of Kazakhstan by the territorial division for land management of regions, cities of republican significance, the capital of the department of the central authorized body exercising state control over the use and protection of lands.

The provisions of this paragraph do not apply to an organization specializing in improving the quality of loan portfolios of second-tier banks, the sole shareholder of which is the Government of the Republic of Kazakhstan, and its subsidiaries, if the land use right does not exceed five years.

11. Territorial divisions for land management of regions, cities of republican significance, the capital of the department of the central authorized body exercising state control over the use and protection of land, submit to the tax authorities information on land plots specified in clause 9 and 10 of this article.

12. For land plots specified in clauses 9 and 10 of this article, information on which is provided by the territorial management unit land resources of regions, cities of republican significance, the capital of the department of the central authorized body exercising state control over the use and protection of land, the fee is calculated by the tax authorities based on the established rates with the sending of a notification to the taxpayer about the amount of taxes and (or) fees calculated by the tax authority.

Article 623. The procedure for calculating and paying fees for subsoil plots in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use on the basis of a license for exploration or production of solid minerals

1. Subsoil users of a subsoil plot granted on the basis of a license for exploration or production of solid minerals shall pay the annual fee no later than February 25 of the reporting tax period - in the case of the license being valid as of January 1 of the reporting year and before its end or when receiving a license before February 1 of the reporting year inclusive - in the amount of the annual fee determined at the rates established by clause 1 Article 621 of this Code.

2. If, as of February 1 of the reporting tax period, it is known that the validity of the license for exploration or production of solid minerals expires in the current tax period, then no later than February 25 of the reporting tax period, a fee must be paid for the actual period of validity of such a license, calculated in accordance with clause 3 of this article.

3. In case of obtaining a license for exploration or production of solid minerals after February 1 of the reporting tax period or termination of the license during the reporting tax period, the amount of payment is determined by the subsoil user based on the payment rates established by clause 1 of Article 621 of this Code, and the actual period of validity in the reporting tax period period of such license.

In this case, the actual period of validity of the license is determined from the beginning of the tax period (if such a license was valid on the start date of the tax period) or from the 1st day of the month in which such a license began to be valid until the 1st day of the month in which such a license was terminated, or until the end of the tax period (if such a license was valid on the end date of the tax period).

4. In case of receipt or termination of a license for exploration or production of solid minerals after February 1 of the reporting tax period, the amount of payment for the actual period of validity of such a license must be paid to the budget no later than the 25th day of the second month of the quarter following the quarter in which the license expired.

5. The amount of the fee is paid to the budget at the location of the subsoil plot - according to the fee for the subsoil plot provided on the basis of a license for exploration or production of solid minerals.

Article 624. Tax reporting

1. Payers of fees, with the exception of individuals who are not individual entrepreneurs, as well as individual entrepreneurs for land plots occupied by taxable objects, the tax base for property tax for which is calculated in accordance with Article 600 of this Code, and (or) allocated for individual housing construction, submit a calculation of the amounts of current payments to the tax authorities:

1. at the location of the land plot - at a fee calculated for the land plot provided for temporary paid land use (lease);

2. at the location of the subsoil plot - according to the payment for the subsoil plot provided to the subsoil user on the basis of a license for exploration or production of solid minerals.

2. Calculation of the amounts of current payments is submitted by payers no later than February 20 of the reporting tax period.

3. Persons who entered into an agreement on temporary paid land use or received a license for exploration or production of solid minerals after February 20 of the reporting tax period, submit a calculation of the amounts of current payments no later than the 20th day of the month following the month of concluding the agreement or receiving the license.

4. If an agreement on temporary land use is terminated with a local executive body or with the administration of a special economic zone or a license for exploration or production of solid minerals is terminated after February 20 of the reporting tax period, an additional calculation of the amounts of current payments is submitted no later than ten calendar days from the date of expiration (termination) of the agreement.

Paragraph 2. Payment for the use of natural resources

Article 625. General provisions

1. Payment for the use of natural resources (hereinafter for the purposes of this paragraph - payment) is charged for the use of:

1. water resources of surface water bodies;

2. fauna;

3. plant and forest resources;

4. areas of fishery reservoirs of international and (or) republican significance for the implementation of cage economic activities during the implementation of the project.

2. Payment for the use of water resources of surface water bodies is charged for types of special water use carried out on the basis of a permit for special water use, issued in the manner established by the water legislation of the Republic of Kazakhstan.

Special water use without an issued permit is considered as water use with an excess of the actual volumes of water intake over the established volumes of intake and (or) use of water resources.

3. Payment for the use of wildlife is collected in accordance with the special use of wildlife.

Payment for the use of rare and endangered species of animals is established in each individual case by the Government of the Republic of Kazakhstan when issuing a permit for the removal of these animals from the natural environment.

No fee is charged for:

1. removal of animals from the natural environment for the purposes of tagging, ringing, relocation, artificial breeding and crossing for research and economic purposes with their subsequent release into the natural environment;

2. use of objects of the animal world that are the property of individuals and legal entities, bred artificially and kept in captivity and (or) semi-free conditions;

3. implementation by the authorized state body in the field of protection, reproduction and use of wildlife of control fishing of fish and other aquatic animals for the purpose of biological justification for the use of fish resources and other types of aquatic animals;

4. seizure of animal species, the number of which is subject to regulation in order to protect public health, protect agricultural and other domestic animals from diseases, prevent damage to the environment, and prevent the danger of causing significant damage to agricultural activities.

4. Payment for the use of plant resources on plots of all categories of land, except for the lands of the state forest fund and specially protected natural areas, is collected as a special use when procuring (collecting) wild plant species for pharmaceutical, food and technical needs;

5. Payment is collected for the following forest uses in areas of the state forest fund:

1. timber harvesting;

2. procurement of resin and tree sap;

3. harvesting of secondary wood resources (bark, branches, stumps, roots, leaves, buds of trees and shrubs);

4. secondary forest uses (haymaking, grazing, deer breeding, fur farming, placement of hives and apiaries, vegetable gardening, melon growing, horticulture and cultivation of other agricultural crops, procurement and collection of medicinal plants and technical raw materials, wild fruits, nuts, mushrooms, berries and other food products, moss, forest litter and fallen leaves, reeds);

5. use of areas of the state forest fund for:

cultural, recreational, tourist and sports purposes;

hunting needs;

6. use of areas of the state forest fund for growing planting material of tree and shrub species and plantations for special purposes.

For the purposes of this chapter, forest use also includes the seizure of rare and endangered plant species, their parts or derivatives on the basis of a relevant decision of the Government of the Republic of Kazakhstan.

When making a decision on the removal of rare and endangered plant species from the natural environment, their parts or derivatives, the volumes of such withdrawals, the amount of the fee and the deadline for its payment are established in each individual case by the Government of the Republic of Kazakhstan.

The right to forest use in areas of the state forest fund is granted on the basis of a felling permit and a forest license (hereinafter referred to as the permit document), issued in the manner and within the time limits established by the forestry legislation of the Republic of Kazakhstan.

The right to use plant resources in the manner of special use of the plant world is granted subject to payment of payment for the use of plant resources in accordance with the tax legislation of the Republic of Kazakhstan and sending a notification about the procurement (collection) of wild plants for pharmaceutical, food and technical needs.

6. Payment for the use of areas of fishery reservoirs of international and (or) republican significance for the implementation of cage economic activities during the implementation of the project, fixed in accordance with the legislation of the Republic of Kazakhstan in the field of aquaculture, is charged for the right to carry out cage economic activities.

7. Basin water inspectorates for the protection and regulation of the use of water resources, quarterly no later than the 25th day of the second month following the reporting quarter, submit to the tax authorities at their location information about payers and taxable objects, their location, issued permits for special water use, established volumes of abstraction and (or) use of water resources, changes made to permits and volumes of abstraction and (or) use of water resources, on the results of state control and supervision in the field of protection and use of the water fund in compliance with the water legislation of the Republic of Kazakhstan, judicial acts on appealing the results of state control in the field of use and protection of the water fund in compliance with the water legislation of the Republic of Kazakhstan.

8. The authorized state body in the field of protection, reproduction and use of wildlife and local executive bodies, quarterly, no later than the 15th day of the month following the reporting quarter, submit information about tax payers and taxable objects to the tax authorities at their location.

9. State forest owners (state forestry institutions of local executive bodies; state forestry institutions and state organizations of the authorized body in the field of forestry; environmental institutions of the authorized body in the field of specially protected natural areas; state organizations of the authorized state body implementing state policy in the field of railway transport and the authorized state body for roads in accordance with departmental subordination) quarterly no later than the 15th day of the second month following reporting quarter, provide the tax authorities at their location with information about fee payers and taxable objects.

10. Local executive bodies of regions, cities of republican significance and the capital, quarterly no later than the 15th day of the second month following the reporting quarter (year), submit to the tax authorities at their location information about payers of fees for the use of plant resources and objects of taxation.

11. Authorized bodies in the field of forestry, specially protected natural areas and protection, protection, restoration and use of flora annually, no later than the 15th day of the second month following the reporting year, submit to the tax authorities at their location information about the payers of the fee, the amount of which is determined in accordance with clauses 4 and 5 of this article, and objects of taxation.

12. The authorized body in the field of aquaculture annually, no later than the 15th day of the second month following the reporting year, submits to the tax authorities at its location information about payers and objects of taxation.

Article 626. Payers of fees

1. Payers of the fee are:

1. individuals and legal entities who have received the right of special water use to withdraw water resources directly from a surface water body in the manner established by the water legislation of the Republic of Kazakhstan;

2. persons who received, in the manner prescribed by the legislation of the Republic of Kazakhstan, the right to special use of the animal world;

3. state forest owners and persons who received the right to forest use in the manner prescribed by the Forest Code of the Republic of Kazakhstan;

4. persons who have received the right to seize rare and endangered plant species, their parts or derivatives on the basis of a relevant decision of the Government of the Republic of Kazakhstan;

5. persons engaged in procurement (collection) of wild plant species for pharmaceutical, food and technical needs;

6. legal entities carrying out cage economic activities in areas of fishery reservoirs of international and (or) republican significance for the implementation of cage economic activities during the implementation of the project in the manner established by the legislation of the Republic of Kazakhstan in the field of aquaculture.

2. The following are not payers of the fee:

forest owners who carry out forest management in private forest areas that are in their ownership or long-term land use in accordance with the Land Code of the Republic of Kazakhstan upon receipt of forest management rights with the intended purpose of afforestation;

state forest owners and persons who received the right to forest use in the manner determined by the Forest Code of the Republic of Kazakhstan, carrying out intermediate felling and other felling in areas affected by fires, if the area of ​​such fires was over one hundred hectares.

3. A legal entity has the right, by its decision, to recognize its structural unit as an independent payer of fees for the use of water resources of surface water bodies.

The decision of a legal entity or the cancellation of such a decision comes into force on January 1 of the year following the year in which such a decision was made.

If a legal entity, by its decision, recognized a newly created structural unit of the legal entity as an independent payer of fees for the use of water resources of surface water bodies, then such a decision shall come into force from the date of creation of this structural unit or from January 1 of the year following the year of creation of this structural unit.

Article 627. Objects of taxation

1. The objects of taxation are:

1. the volume of water taken from a surface water body, with the exception of:

the volume of water accumulated by dams and other retaining hydraulic and water control structures;

water losses due to filtration and evaporation in canals that carry out inter-basin flow transfer, and in off-channel reservoirs that regulate flow, confirmed by the authorized body in the field of protection and use of water resources based on design data of water management systems;

the volume of environmental and (or) sanitary and epidemiological releases approved by the authorized body in the field of protection and use of the water fund in the manner established by the legislation of the Republic of Kazakhstan;

the volume of forced water intake into irrigation systems, carried out in order to prevent floods, inundations and inundations, confirmed by the authorized body in the field of protection and use of the water fund;

2. volume of generated electricity;

3. volume of transportation by water transport;

4. the volume of procurement (collection) of wild plant species for pharmaceutical, food and technical needs outside the territory of the state forest fund and specially protected natural areas;

5. the volume of forest use and (or) the area of ​​state forest fund plots provided for use, including in specially protected natural areas, with the exception of:

the volume of standing wood when carrying out fellings to maintain the composition and shape of plantings, as well as regulating its completeness in young stands (lighting, clearing) and fellings associated with the reconstruction of low-value forest plantations and the formation of landscapes;

the volume of wood resources, resin, secondary forest resources withdrawn for scientific research;

6. the area of ​​areas of fishery reservoirs of international and (or) republican significance for the implementation of cage economic activities during the implementation of the project.

2. There is no charge for:

1. rafting of wood without ship traction, recreation;

2. use of earth-moving equipment;

3. drainage of swamps.

Article 628. Payment rates for the use of water resources of surface water bodies, the use of areas of fishery reservoirs of international and (or) republican significance for the implementation of cage economic activities during the implementation of the project

1. Payment rates for the use of water resources of surface water bodies are established by local representative bodies of regions, cities of republican significance and the capital based on the methodology for calculating payment rates for the use of water resources of surface water bodies, approved by the authorized body in the field of protection and use of water resources.

If the actual volumes of water intake exceed the volumes of intake and (or) use of water resources established by basin water inspectorates for the protection and regulation of the use of water resources, payment rates for the use of water resources of surface water bodies, increased by five times, are applied to the volume of such excess.

2. Rates of payment for the use of areas of fishery reservoirs of international and (or) republican significance for the implementation of cage economic activities during the implementation of the project are determined by the rules for assigning areas of such fishery reservoirs, approved by the authorized body in the field of aquaculture.

Article 629. Fee rates for the use of wildlife

1. Fee rates for the use of wildlife are determined in an amount that is a multiple of the monthly calculation index (hereinafter referred to as the MCI) in effect on the date of payment of such fees.

2. The payment rates for the use of wildlife during commercial, amateur and sport hunting in the Republic of Kazakhstan are:

No.

Species of wild animals

Payment rate, per individual (MCI)

commercial hunting

amateur and sport hunting

1

2

3

4

Mammals:

1.1.

moose (male)

-

16

1.2.

moose (female)

-

11

1.3.

elk (young yearling)

-

6

1.4.

maral (male)

-

13

1.5.

maral (female)

-

7

1.6.

maral (fingerling)

-

4

1.7.

Ascanian deer (male)

-

9

1.8.

Ascanian deer (female)

-

5

1.9.

Ascanian deer (young yearling)

-

3.5

1.10.

roe deer (northern part of range, male)

4

1.11.

roe deer (northern part of range, female, fingerling)

-

3

1.12.

roe deer (southern part of range, male)

-

3

1.13.

roe deer (southern part of range, female, fingerling)

-

2

1.14.

Siberian mountain goat (male)

-

4

1.15.

Siberian mountain goat (female, yearling)

-

3.5

1.16.

musk deer

-

2

1.17.

boar (male)

-

4

1.18.

wild boar (female, young year)

-

3

1.19.

saiga (male)

4

5

1.20.

saiga (female, young year)

3

4

1.21.

brown bear (except Tien Shan)

-

14

1.22.

river beaver, otter (except Central Asian)

1

2

1.23.

sable

2

4

1.24.

marmots (except Menzbir's marmot)

0.060

0.12

1.25.

muskrat

0.045

0.9

1.26.

badger, fox

0.10

0.20

1.27.

corsac

0.045

0.10

1.28.

American mink

0.12

0.25

1.29.

lynx (except Turkestan)

-

0.45

1.30.

hares (tolay, hare, hare)

0.010

0.045

1.31.

raccoon dog, striped raccoon, wolverine, solongoi, weasel, ermine, weasel, steppe ferret, common squirrel

0.020

0.35

1.32.

yellow gopher (sandstone)

0.015

0.025

1.33.

wolf

0

0

1.34.

jackal

0

0

Birds

2.1.

loon (red-throated, black-throated)

0.015

0.030

2.2.

capercaillie

-

0.15

2.3.

black grouse

-

0.055

2.4.

Himalayan snowcock

-

0.20

2.5.

pheasant

0.020

0.060

2.6.

geese* (gray, white-fronted, bean goose), brent goose

0.020

0.045

2.7.

ducks* (shelduck, shelduck, mallard, gull, teal, gadwall, wigeon, pintail, teal, shoveler, red-nose duck, red-headed duck, tufted duck, sea duck, long-tailed duck, common goldeneye, common eider, blue fin, lutok, long-nosed merganser, great merganser)

0.010

0.020

2.8.

coot, lapwing, partridge (white, tundra, desert, grey, bearded), chukar, hazel grouse, pigeons (pigeon, wood pigeon, gray, rocky), dove (common, great), waders (turukhtan, garnish, snipe, wood snipe, Asian snipe, mountain snipe, great snipe, woodcock, great curlew, middle curlew, great godwit, little godwit)

0.005

0.010

2.9.

quail

0.005

0.010

Note.

* Except for species listed in the Red Book of the Republic of Kazakhstan.

3. The rates of payment for the use of animal species that are objects of fishing are:

No.

Types of aquatic animals

Fee rates (MCI)

for one individual

for one kilogram

1

2

3

4

For commercial, scientific and reproductive purposes:

1.1.

sturgeon (beluga, sturgeon, stellate sturgeon, sterlet, thorn, Siberian sturgeon, Syrdarya pseudoshovelfish)

0.064

1.2.

herring (puzanok, Brazhnikovskaya, blackback), mullet, flounder, sprat

0

1.3.

salmon (rainbow trout, lenok, grayling, Caspian salmon, Aral salmon, taimen, nelma, white fish)

0.017

1.4.

whitefish (ripus, vendace, peled, whitefish, muksun), long-clawed crayfish

0.012

1.5.

vobla

0.004

1.6.

seal

1.93

1.7.

large particle:

1.7.1.

grass carp, carp, carp, asp, bersh, catfish, burbot, silver carp, pike, snakehead, pike perch, kutum, pike asp (balder), Aral barbel, Turkestan barbel

0.013

1.8.

small piece:

1.8.1.

bream, roach, chub, shemaya, podust, osman, ide, crucian carp, perch, tench, common and Talas dace, rudd, silver bream, bream, white-eye, blue bream, sabrefish, buffalo, marinka, Ili marinka (Ili population), Chuya ostrobe, Balkhash perch (Balkhash-Ili population), Chatkal sculpin, Volga multistanched herring

0.004

When conducting sport and amateur (recreational) fishing:

2.1.

with exception:

2.1.1.

large particle

0.017

2.1.2.

beluga

6.5

2.1.3.

sturgeon

5.5

2.1.4.

whitefish, salmon

0.042

2.1.5.

small particle

0.008

2.1.6.

Cancer

0.008

2.2.

Based on the catch-and-release principle:

2.2.1.

large particle

0.1

2.2.2.

sturgeon (beluga, sturgeon, stellate sturgeon, sterlet, thorn)

4.97

2.2.3.

whitefish and salmon

0.27

2.2.4.

small particle

0.068

4. Payment rates for the use of animal species used for other economic purposes (except for hunting and fishing) are:

No.

Animal species

Fee rates (MCI)

for one individual

for one kilogram

1

2

3

4

Mammals:

1.1.

spotted or steppe cat

0.030

-

1.2.

forest dormouse

0.015

-

Birds:

2.1.

little, black-necked, red-necked, grey-cheeked, great grebe, great cormorant, great bittern, night heron, gray and red heron

0.010

-

2.2.

great egret

0.015

-

2.3.

tules, brown-winged and golden plover, ringed plover, little plover, Mongolian plover, Caspian plover, eastern plover, sea plover, crystal, turnstone, rail, crake, small crake, small crake, moorhen, sandpiper, magpie, blackling, fifi, large snail, herbalist, goldfinch, porcupine, carrier, blackbird, flat-nosed phalarope, round-nosed phalarope, sandpiper sparrow, ruby-throated sandpiper, long-toed sandpiper, white-tailed sandpiper, redshank, dunlin, sharp-tailed sandpiper, chickweed, mud lion, meadow and steppe tirkushka, ringed dove, mynah, alpine jackdaw, common starling, common goldfinch, red-capped finch, roller, larks (crested, lesser, slender-billed, grey, saltmarsh, steppe, two-spotted, white-winged, black, horned, forest, field, Indian), chough, pied rock thrush

0.005

-

2.4.

goshawk

0.010

-

2.5.

Sparrowhawk, Scops Owl, Little Owl, Great Owl, Long-eared Owl, Short-eared Owl, Buzzard

0.045

-

Reptiles:

3.1.

Central Asian turtle, marsh turtle

0.020

-

3.2.

steppe agama, long-eared roundhead, takyr roundhead, skink gecko

0.010

-

3.3.

common copperhead

0.045

-

3.4.

patterned snake, eastern and sand boa

0.035

-

3.5.

lake frog

0.005

-

Aquatic invertebrates:

4.1.

Artemia (cysts)

-

0.045

4.2.

gammarus, daphnia

-

0.010

4.3.

leeches

-

0.030

4.4.

other aquatic invertebrates and cysts

-

0.005

4.5.

brine shrimp

-

0.0043

Article 630. Payment rates for the use of forest and plant resources

1. Payment rates for the use of forest and plant resources, with the exception of those specified in clause 2 of this article, are established by local representative bodies of regions, cities of republican significance and the capital based on calculations of local executive bodies of regions, cities of republican significance and the capital, compiled in accordance with the procedure determined by the authorized bodies in the field of forestry and conservation, protection, restoration and use of flora.

2. Payment rates for the use of forest and plant resources for standing timber are determined in an amount that is a multiple of the MCI in force on the first day of the corresponding financial year in which the right to forest use arises, per one dense cubic meter and is:

No.

Name of tree and shrub species

Industrial wood depending on the diameter of the trunk segments at the upper end, without bark (MRP)

Firewood in bark (MRP)

large (25 cm or more)

medium (from 13 to 24 cm)

small (from 3 to 12 cm)

1

2

3

4

5

6

pine

1.48

1.05

0.52

0.21

Schrenk spruce

1.93

1.37

0.68

0.27

Siberian spruce, fir

1.34

0.95

0.48

0.16

larch

1.19

0.85

0.41

0.15

cedar

2.67

1.91

0.93

0.23

juniper tree (juniper)

1.79

1.26

0.63

0.27

oak, ash

2.67

1.91

0.93

0.41

black alder, maple, elm, linden

0.60

0.42

0.21

0.14

saxaul

0.60

birch

0.69

0.48

0.23

0.16

aspen, tree willow, poplar

0.52

0.37

0.18

0.11

walnut, pistachio

3.24

2.32

1.15

0.35

apricot, white acacia, cherry plum, hawthorn, cherry, oleaster, rowan, plum, bird cherry, mulberry, apple tree, other tree species

1.90

1.35

0.68

0.23

juniper, dwarf cedar

0.34

0.18

comber

0.3

0.25

yellow acacia, bush willows, sea buckthorn, zhuzgun, chingil and other shrubs

0.19

0.12

3. The following coefficients are applied to fee rates:

1. depending on the distance of the cutting areas from public roads:

No.

Remoteness

Coefficient

1

2

3

up to 10 km

1.30

10.1 – 25 km

1.20

25.1 – 40 km

1.00

40.1 – 60 km

0.75

60.1 – 80 km

0.55

80.1 – 100 km

0.40

more than 100 km

0.30

The distance of the cutting area from public roads is determined from cartographic materials by the shortest distance from the center of the cutting area to the road and is adjusted depending on the terrain using the following coefficients:

flat terrain – 1.1;

hilly terrain or wetlands - 1.25;

mountainous terrain – 1.5;

2. during intermediate felling – 0.6;

3. when carrying out selective final fellings – 0.8;

4. when tempering wood on mountain slopes with a steepness of over 20 degrees - 0.7.

4. For logging residues (firewood from the crown) formed during the sale of standing timber, the rate of payment for the use of forest resources is set at 20 percent of the rate for firewood of the corresponding species specified in clause 2 of this article.

5. Rates of payment for the use of plant resources located outside the territory of the state forest fund and specially protected natural areas are determined in an amount that is a multiple of the MCI in force on the first day of the corresponding financial year in which the right to use arises, per kilogram.

Article 631. The procedure for calculating and paying fees for the use of water resources of surface water bodies, fees for the use of areas of fishery reservoirs of international and (or) republican significance for the implementation of cage economic activities during the implementation of the project

1. The amount of the fee is calculated by payers based on the actual volumes of withdrawal and (or) use of water resources from surface water bodies and established rates.

2. For the volume of transportation by water transport in water bodies that have retaining hydraulic and water control structures, the amount of payment is calculated per ton/kilometer of transported goods.

3. Payers (except for taxpayers applying a special tax regime for peasant or farm enterprises) pay to the budget the current amounts of payment for actual volumes of water use no later than the 25th day of the second month following the reporting quarter, based on the monthly volumes of withdrawal and (or) use of water resources from surface water bodies, established by basin water inspectorates for the protection and regulation of the use of water resources.

4. The fee amount is paid to the budget at the place of special water use specified in the permit document.

5. Taxpayers applying a special tax regime for peasant or farm enterprises shall pay the fee within the time limits established by Article 732 of this Code.

6. Heat power enterprises, the amount of payment for water spent to produce heat for housing, maintenance and utility needs, as well as for technological needs for cooling units (return water consumption) within the scope of withdrawal and (or) use of water resources from surface water bodies, is determined at the rates provided for organizations providing housing, maintenance and utility services.

For irreversible water consumption, the amount of payment is determined at the rates established for industrial enterprises.

7. The amount of payment for the use of areas of fishery reservoirs of international and (or) republican significance for the implementation of cage economic activities during the implementation of the project is determined by the rules for assigning areas of such fishery reservoirs, approved by the authorized body in the field of aquaculture.

8. The amount of payment for the use of areas of fishery reservoirs of international and (or) republican significance for the implementation of cage economic activities is paid to the budget at the location of the body responsible for securing areas of such fishery reservoirs.

Payment is made after a decision is made by the authorized body in the field of aquaculture to assign a site of a fishery reservoir of international and (or) republican significance for carrying out cage economic activities during the implementation of the project in the manner established by the legislation of the Republic of Kazakhstan in the field of aquaculture.

Article 632. Procedure for calculating and paying fees for the use of wildlife

1. The amount of the fee is calculated by payers based on the established rates and the number of animals or weight (for certain types of aquatic animals).

When calculating the amount of fees for foreigners when hunting in the Republic of Kazakhstan, a coefficient of 10 is applied to the established rates.

2. The fee is paid to the budget at the place where permission to use wildlife was obtained. Payment is made before obtaining permission by transfer through banking organizations, with the exception of fees for the use of animal species that are objects of commercial fishing, if the amount of the fee payable to the budget exceeds the amount of more than 350 times the monthly calculation index for quotas for the seizure of commercial fishing objects of the current year.

Payment of fees for the use of animal species that are objects of commercial fishing, if the amount of the fee payable to the budget exceeds the amount of more than 350 times the monthly calculation index for quotas for the seizure of commercial fishing objects of the current year, is made in shares in the following terms:

until December 25 of the current year - 20 percent of the total quota issued in the current year;

until March 25 of the year following the year in which the quota was issued - 40 percent of the total quota issued in the current year;

until June 25 of the year following the year in which the quota was issued - 40 percent of the total quota issued in the current year.

Article 633. Procedure for calculating and paying fees for the use of forest and plant resources

1. The amount of payment for forest use is calculated by state forest owners and indicated in the permit document, with the exception of the fee, the amount of which is established in accordance with clause 2 of this article.

2. The amount of payment for the use of plant resources outside the territory of the state forest fund and specially protected natural areas is calculated by local executive bodies of regions, cities of republican significance, and the capital.

3. The size of the fee is determined:

when selling standing timber - based on the volume of forest use and payment rates, taking into account the coefficients established by Article 630 of this Code;

for other types of forest use, with the exception of forest use, the amount of payment for which is determined in accordance with clause 2 of Article 630 of this Code - based on the volume and (or) area of forest use, payment rates for other types of forest use, established by local representative bodies of regions, cities republican significance and capital.

4. The amount of payment for forest use is paid to the budget at the location of the forest use facility within the following terms:

1. for long-term forest use - quarterly in equal shares of the total amount of annual forest use no later than the 20th day of the month following the reporting quarter;

2. for short-term forest use - before or on the day of receipt of permits. In this case, a note about the payment made is made in the permit document, indicating the details of the payment document;

3. for standing timber – quarterly in equal shares of the annual payment amount for issued logging tickets no later than the 15th day of the month following the reporting quarter;

4. for the seizure of rare and endangered plant species, their parts or derivatives - within the time limits established in each individual case on the basis of the relevant decision of the Government of the Republic of Kazakhstan.

5. The amount of payment for the use of plant resources outside the territory of the state forest fund and specially protected natural areas is paid to the budget at the location of the object of use in quarterly equal shares of the annual payment amount no later than the 20th day of the month following the reporting quarter.

6. If, when releasing standing timber, resin, tree sap and secondary forest resources, the total amount of harvested timber, resin, tree sap and secondary forest resources does not coincide with the quantity (area) provided for in the felling ticket, state forest owners recalculate the amount of payment for the actual harvested volume. The amount of the fee established during recalculation is paid on the next due date.

7. For undercuts transferred for felling for the next period, as well as felling areas of the previous year that have not been started, payment of the fee is made in the manner prescribed by Article 630 of this Code.

8. Payment of the fee is made by transfer through banking organizations or by depositing it in cash at the cash desks of state forest owners on the basis of strict reporting forms in the form established by the authorized body in the field of forestry.

The accepted payment amounts in cash are handed over by state forest owners to banking organizations no later than the next business day from the day on which the money was received for subsequent crediting to the budget. If daily cash receipts are less than 10 times the monthly calculation index, the money is transferred for crediting to the budget once every three business days from the day on which the money was received.

9. When individuals pay the fee in cash, the business identification number of state forest owners is affixed to strict reporting forms.

Article 634. Tax period

The tax period is determined in accordance with Article 358 of this Code.

Article 635. Tax reporting

1. Payers of fees for the use of water resources of surface water bodies (with the exception of payers of fees for the use of forest, plant resources and wildlife and areas of fishery reservoirs of international and (or) republican significance for carrying out cage economic activities during the implementation of the project) submit a declaration on the fee to the tax authorities at the place of special water use.

2. The declaration is submitted by payers of fees for the use of water resources of surface water bodies, with the exception of taxpayers applying a special tax regime for peasant or farm enterprises, quarterly no later than the 15th day of the second month following the reporting quarter.

3. Taxpayers applying a special tax regime for peasant or farm enterprises shall submit tax reporting on payments for the use of surface water resources in the form of an appropriate annex to the declaration for taxpayers applying a special tax regime for peasant or farm enterprises.

Paragraph 3. Payment for negative environmental impact

Article 636. General provisions

1. A fee for negative impact on the environment (hereinafter referred to as the fee) is charged for emissions and discharges of pollutants (emissions into the environment), placement of open sulfur on sulfur pads and disposal of waste, carried out on the basis of the appropriate environmental permit and declaration of environmental impact in accordance with the environmental legislation of the Republic of Kazakhstan.

2. Territorial divisions of the authorized body in the field of environmental protection and local executive bodies of regions, cities of republican significance and the capital, quarterly no later than the 15th day of the second month following the reporting quarter, submit to the tax authorities at their location information about payers and tax objects, issued environmental permits, established standards for emissions into the environment, changes made to environmental permits and established standards for emissions into the environment environment, as well as information on natural resource users regarding their temporary storage of production and consumption waste (volumes, established periods of temporary storage, actual period of disposal).

3. The authorized body in the field of environmental protection and its territorial bodies shall submit to the tax authorities at their location information on the actual volumes of negative impact on the environment established during inspections for compliance with the environmental legislation of the Republic of Kazakhstan (state environmental control), taking into account the appeal of the results of such inspections in accordance with the laws of the Republic of Kazakhstan, no later than ten working days after the expiration of the deadlines for appealing the results of such inspections provided for by the laws of the Republic of Kazakhstan.

Article 637. Payers of fees

1. Payers of the fee are operators of objects of I, II and III categories, determined in accordance with the Environmental Code of the Republic of Kazakhstan.

2. A legal entity has the right, by its decision, to recognize its structural unit as an independent payer of fees based on the volume of emissions into the environment of such a structural unit.

The decision of a legal entity specified in part one of this paragraph, or the cancellation of such a decision, shall come into force on January 1 of the year following the year in which such a decision was made.

If a legal entity, by its decision, recognized a newly created structural unit of a legal entity as an independent payer of fees, then such a decision shall come into force from the day of creation of this structural unit or from January 1 of the year following the year of creation of this structural unit.

3. Taxpayers who apply a special tax regime for peasant or farm enterprises are not payers of fees for the negative impact on the environment arising from the implementation of activities that are subject to a special tax regime for peasant or farm enterprises.

Article 638. Object of taxation

The object of taxation is the actual volume of negative impact on the environment (mass, unit of measurement of activity - for radioactive waste) in the reporting period (for objects of categories I and II - within the established standards and limits, for objects of category III - within the declared volume), including those established based on the results of the implementation by the authorized body in the field of environmental protection and its territorial bodies of state environmental control over compliance with environmental legislation of the Republic of Kazakhstan (state environmental control), in the form of:

1. emissions of pollutants;

2. discharges of pollutants;

3. buried waste;

4. sulfur placed in open form on sulfur pads, generated during exploration and (or) production of hydrocarbons.

Article 639. Fee rates

1. Fee rates are determined in an amount that is a multiple of the monthly calculation index effective on the first day of the tax period.

2. Payment rates for emissions of pollutants from stationary sources of objects of the first category, with the exception of life support objects of the first category from January 1, 2026 to January 1, 2028 and objects of the second and third categories, are:

No.

Types of pollutants

Payment rates per 1 ton (MCI)

Payment rates per 1 kilogram (MCI)

1

2

3

4

Sulfur oxides (SOx)

20

Nitrogen oxides (NOx)

20

Dust and ash

10

Lead and its compounds

3,986

Hydrogen sulfide

124

Phenols

332

Hydrocarbons

0.32

Formaldehyde

332

Carbon monoxide

0.32

Methane

0.02

Soot

24

Iron oxides

30

Ammonia

24

Chromium hexavalent

798

Copper oxides

598

Benz(a)pyrene

996.6

3. Payment rates for emissions of pollutants from stationary sources of first category objects, with the exception of first category life support objects, are:

1. from January 1, 2028 to January 1, 2031

No.

Types of pollutants

Payment rates per 1 ton (MCI)

Payment rates per 1 kilogram (MCI)

1

2

3

4

Sulfur oxides (SOx)

40

Nitrogen oxides (NOx)

40

Dust and ash

20

Lead and its compounds

7972

Hydrogen sulfide

248

Phenols

664

Hydrocarbons

0.64

Formaldehyde

664

Carbon monoxide

0.64

Methane

0.04

Soot

48

Iron oxides

60

Ammonia

48

Chromium hexavalent

1569

Copper oxides

1196

Benz(a)pyrene

1993.2

2. from January 1, 2031:

No.

Types of pollutants

Payment rates per 1 ton (MCI)

Payment rates per 1 kilogram (MCI)

1

2

3

4

Sulfur oxides (SOx)

60

Nitrogen oxides (NOx)

60

Dust and ash

30

Lead and its compounds

11958

Hydrogen sulfide

372

Phenols

996

Hydrocarbons

0.96

Formaldehyde

996

Carbon monoxide

0.96

Methane

0.06

Soot

72

Iron oxides

90

Ammonia

72

Chromium hexavalent

2394

Copper oxides

1794

Benz(a)pyrene

2989.8

4. Payment rates for emissions of pollutants from stationary sources for life support facilities of the first category are:

No.

Types of pollutants

Payment rates per 1 ton (MCI)

Payment rates per 1 kilogram (MCI)

1

2

3

4

Sulfur oxides (SOx)

20

Nitrogen oxides (NOx)

20

Dust and ash

10

Lead and its compounds

3,986

Hydrogen sulfide

124

Phenols

332

Hydrocarbons

0.32

Formaldehyde

332

Carbon monoxide

0.32

Methane

0.02

Soot

24

Iron oxides

30

Ammonia

24

Chromium hexavalent

798

Copper oxides

598

Benz(a)pyrene

996.6

5. The payment rates for emissions of pollutants from the flaring of associated and (or) natural gas are:

No.

Types of pollutants

Payment rates per 1 ton (MCI)

1

2

3

Hydrocarbons

44.6

Carbon oxides

14.6

Methane

0.8

Sulfur dioxide

200

Nitrogen dioxide

200

Soot

240

Hydrogen sulfide

1 240

Mercaptan

199 320

6. Payment rates for emissions of pollutants into the air from mobile sources are:

No.

Fuel types

Rate per 1 ton of fuel used (MCI)

1

2

3

For unleaded gasoline

0.33

For diesel fuel

0.45

For liquefied, compressed gas, kerosene

0.24

7. Fee rates for discharges of pollutants from facilities of the first category, with the exception of life support facilities of the first category from January 1, 2026 to January 1, 2028 and facilities of the second and third categories, are:

No.

Types of pollutants

Payment rates per 1 ton (MCI)

1

2

3

Nitrites

1 340

Zinc

2 680

Copper

26,804

Biological oxygen demand

8

Ammonium salt

68

Petroleum products

536

Nitrates

2

Total iron

268

Sulfates (anion)

0.8

Suspended solids

2

Synthetic surfactants

54

Chlorides (anion)

0.2

Aluminum

54

8. Payment rates for discharges of pollutants from first category facilities, with the exception of first category life support facilities, are:

1. from January 1, 2028 to January 1, 2031

No.

Types of pollutants

Payment rates per 1 ton (MCI)

1

2

3

Nitrites

2680

Zinc

5360

Copper

53608

Biological oxygen demand

16

Ammonium salt

136

Petroleum products

1072

Nitrates

4

Total iron

536

Sulfates (anion)

0.16

Suspended solids

4

Synthetic surfactants

108

Chlorides (anion)

0.4

Aluminum

108

2. from January 1, 2031:

No.

Types of pollutants

Payment rates per 1 ton (MCI)

1

2

3

Nitrites

4020

Zinc

8040

Copper

80412

Biological oxygen demand

24

Ammonium salt

204

Petroleum products

1608

Nitrates

6

Total iron

804

Sulfates (anion)

0.24

Suspended solids

6

Synthetic surfactants

162

Chlorides (anion)

0.6

Aluminum

162

9. Payment rates for discharges of pollutants for life support facilities of the first category are:

No.

Types of pollutants

Payment rates per 1 ton (MCI)

1

2

3

Nitrites

1 340

Zinc

2 680

Copper

26,804

Biological oxygen demand

8

Ammonium salt

68

Petroleum products

536

Nitrates

2

Total iron

268

Sulfates (anion)

0.8

Suspended solids

2

Synthetic surfactants

54

Chlorides (anion)

0.2

Aluminum

54

10. Rates of payment for the disposal of production and consumption waste from objects of the first category, with the exception of life support objects of the first category from January 1, 2026 to January 1, 2028 and objects of the second and third categories, are:

No.

Types of waste

Fee rates (MCI)

for 1 ton

for 1 gigabecquerel (GBq)

1

2

3

4

For the disposal of industrial and consumer waste at landfills, in storage facilities, at authorized landfills and in specially designated places:

1.1.

Waste for which hazard properties are taken into account for the purposes of calculating fees, with the exception of waste specified in line 1.2 of this table:

1.1.1.

hazardous waste

8.01

1.1.2.

non-hazardous waste

1.06

1.2.

Certain types of waste for which hazard properties are not taken into account for fee calculation purposes:

1.2.1.

Municipal waste (municipal solid waste, sludge from sewage treatment plants)

0.38

1.2.2.

Mining and quarrying waste (except oil and natural gas):

1.2.2.1.

overburden

0.004

1.2.2.2.

host rocks

0.026

1.2.2.3.

enrichment waste

0.02

1.2.2.4.

slag, sludge

0.038

1.2.3.

Slags, sludges formed at metallurgical processing during the processing of ores, concentrates, agglomerates and pellets containing minerals, production of alloys and metals

0.038

1.2.4.

Ash and cinder slag

0.66

1.2.5.

Agricultural waste, including manure, bird droppings

0.002

1.2.6.

Radioactive waste:

1.2.6.1.

transuranic

0.76

1.2.6.2.

alpha radioactive

0.38

1.2.6.3.

beta radioactive

0.04

1.2.6.4.

ampoule radioactive sources

0.38

11. Payment rates for the disposal of production and consumption waste from first category facilities, with the exception of first category life support facilities, are:

1. from January 1, 2028 to January 1, 2031:

No.

Types of waste

Fee rates (MCI)

for 1 ton

for 1 gigabecquerel (GBq)

1

2

3

4

For the disposal of industrial and consumer waste at landfills, in storage facilities, at authorized landfills and in specially designated places:

1.1.

Waste for which hazard properties are taken into account for the purposes of calculating fees, with the exception of waste specified in line 1.2 of this table:

1.1.1.

hazardous waste

16.02

1.1.2.

non-hazardous waste

2.12

1.2.

Certain types of waste for which hazard properties are not taken into account for fee calculation purposes:

1.2.1.

Municipal waste (municipal solid waste, sludge from sewage treatment plants)

0.76

1.2.2.

Mining and quarrying waste (except oil and natural gas):

1.2.2.1.

overburden

0.008

1.2.2.2.

host rocks

0.052

1.2.2.3.

enrichment waste

0.04

1.2.2.4.

slag, sludge

0.076

1.2.3.

Slags, sludges formed at metallurgical processing during the processing of ores, concentrates, agglomerates and pellets containing minerals, production of alloys and metals

0.076

1.2.4.

Ash and cinder slag

1.32

1.2.5.

Agricultural waste, including manure, bird droppings

0.004

1.2.6.

Radioactive waste:

1.2.6.1.

transuranic

1.52

1.2.6.2.

alpha radioactive

0.76

1.2.6.3.

beta radioactive

0.08

1.2.6.4.

ampoule radioactive sources

0.76

2. from January 1, 2031:

No.

Types of waste

Fee rates (MCI)

for 1 ton

for 1 gigabecquerel (GBq)

1

2

3

4

For the disposal of industrial and consumer waste at landfills, in storage facilities, at authorized landfills and in specially designated places:

1.1.

Waste for which hazard properties are taken into account for the purposes of calculating fees, with the exception of waste specified in line 1.2 of this table:

1.1.1.

hazardous waste

24.03

1.1.2.

non-hazardous waste

3.18

1.2.

Certain types of waste for which hazard properties are not taken into account for fee calculation purposes:

1.2.1.

Municipal waste (municipal solid waste, sludge from sewage treatment plants)

1.14

1.2.2.

Mining and quarrying waste (except oil and natural gas):

1.2.2.1.

overburden

0.012

1.2.2.2.

host rocks

0.078

1.2.2.3.

enrichment waste

0.06

1.2.2.4.

slag, sludge

0.114

1.2.3.

Slags, sludges formed at metallurgical processing during the processing of ores, concentrates, agglomerates and pellets containing minerals, production of alloys and metals

0.114

1.2.4.

Ash and cinder slag

1.98

1.2.5.

Agricultural waste, including manure, bird droppings

0.006

1.2.6.

Radioactive waste:

1.2.6.1.

transuranic

2.28

1.2.6.2.

alpha radioactive

1.14

1.2.6.3.

beta radioactive

0.12

1.2.6.4.

ampoule radioactive sources

1.14

12. The rates of payment for the disposal of production and consumption waste for life support facilities of the first category are:

No.

Types of waste

Fee rates (MCI)

for 1 ton

for 1 gigabecquerel (GBq)

1

2

3

4

For the disposal of industrial and consumer waste at landfills, in storage facilities, at authorized landfills and in specially designated places:

1.1.

Waste for which hazard properties are taken into account for the purposes of calculating fees, with the exception of waste specified in line 1.2 of this table:

1.1.1.

hazardous waste

8.01

1.1.2.

non-hazardous waste

1.06

1.2.

Certain types of waste for which hazard properties are not taken into account for fee calculation purposes:

1.2.1.

Municipal waste (municipal solid waste, sludge from sewage treatment plants)

0.38

1.2.2.

Mining and quarrying waste (except oil and natural gas):

1.2.2.1.

overburden

0.004

1.2.2.2.

host rocks

0.026

1.2.2.3.

enrichment waste

0.02

1.2.2.4.

slag, sludge

0.038

1.2.3.

Slags, sludges formed at metallurgical processing during the processing of ores, concentrates, agglomerates and pellets containing minerals, production of alloys and metals

0.038

1.2.4.

Ash and cinder slag

0.66

1.2.5.

Agricultural waste, including manure, bird droppings

0.002

1.2.6.

Radioactive waste:

1.2.6.1.

transuranic

0.76

1.2.6.2.

alpha radioactive

0.38

1.2.6.3.

beta radioactive

0.04

1.2.6.4.

ampoule radioactive sources

0.38

13. The payment rates for placing sulfur in open form on sulfur pads generated during exploration and (or) production of hydrocarbons are 3.77 monthly calculation index per ton.

Article 640. Procedure for calculation and payment

1. Fee amount:

1. is calculated by payers who are operators of objects of categories I and II, based on the taxable objects specified in Article 638 of this Code, and the established payment rates using the coefficients provided for in this article;

2. calculated by payers who are operators of category III objects, based on the declared taxable objects specified in Article 638 of this Code, and the established payment rates;

3. is charged by the tax authorities using the coefficients provided for in this article, based on the established payment rates and the undeclared part of the taxable objects determined by Article 638 of this Code, identified, including, according to information obtained as a result of state environmental or tax control.

In case of accrual of the fee in accordance with subparagraph 3) of part one of this paragraph, the tax authority issues a corresponding notification within ten working days from the date of receipt of the information provided for in paragraph 3 Article 636 of this Code.

2. In order to stimulate the introduction and use of the best available techniques on the territory of the Republic of Kazakhstan, to prevent or reduce the level of harmful anthropogenic impact on the environment, when calculating fees for objects that have a negative impact on the environment, for which a comprehensive environmental permit has been issued, including until July 1, 2021, payers apply the following coefficients:

coefficient 0 – to the payment rates provided for in clauses 2, 3, 4 and 5 Article 639 of this Code, for emissions of pollutants from stationary sources and from the combustion of associated and (or) natural gas in flares within the limits established in the comprehensive environmental permit from the date of its issue;

coefficient 0 – to the payment rates provided for in clauses 7, 8 and 9 Article 639 of this Code, for discharges of pollutants within the limits established in the comprehensive environmental permit, from the date of its issue;

coefficient 0 – to the fee rates provided for in clauses 10, 11 and 12 Article 639 of this Code, for waste disposal within limits and in accordance with reporting submitted for the generation, use, neutralization and disposal of production and consumption waste, from the date of issuance of a comprehensive environmental permit;

coefficient 0 – to the rate of payment provided for by clause 13 of Article 639 of this Code, for the placement of sulfur in open form on sulfur maps within the limits when carrying out operations for exploration and (or) production of hydrocarbons and in accordance with the reporting submitted during the formation and placement of sulfur, from the day issuing a comprehensive environmental permit.

3. From January 1, 2026 to January 1, 2028, when individual payers calculate the amount of payment for objects that have a negative impact on the environment, for which a comprehensive environmental permit is not valid, the following coefficients are applied to the corresponding payment rates:

1. for category I facilities included in the list of fifty category I facilities, the largest in terms of total emissions of pollutants as of January 1, 2021, approved by the Government of the Republic of Kazakhstan:

payers who are subjects of natural monopolies - in the provision of public services, payers who are energy producing organizations - in the production of electricity:

0.6 – to the rates established by clause 4 of Article 639 of this Code;

0.86 – to the rates established by clause 9 of Article 639 of this Code;

0.1 – to the rates established by line 1.2.4 of the table clause 12 of Article 639 of this Code;

other payers:

2 – to the rates established by clauses 2, 5, 7, 10 and 13 Article 639 of this Code;

2. for objects of category I, except for the objects specified in subparagraph 1) part one of this paragraph, as well as for objects of categories II and III:

payers who are subjects of natural monopolies - in the provision of public services, payers who are energy producing organizations - in the production of electricity:

0.3 – to the rates established by clause 4 of Article 639 of this Code;

0.43 – to the rates established by clause 9 of Article 639 of this Code;

0.05 – to the rates established by line 1.2.4 of the table clause 12 of Article 639 of this Code;

payers who are operators of landfills and dispose of municipal waste:

0.2 – to the rates established by line 1.2.1 of the table clause 12 of Article 639 of this Code for the volume of solid household waste generated by individuals at their place of residence.

In this case, the coefficients established by part one of this paragraph are applied in relation to the volumes of negative impact on the environment within the limits of standards and limits established by the relevant environmental permits of payers for objects of categories I and II, or the volumes of negative impact on the environment specified in declarations for objects of category III.

4. From January 1, 2028 to January 1, 2031, when individual payers calculate the amount of payment for objects that have a negative impact on the environment, for which a comprehensive environmental permit is not valid, the following coefficients are applied to the corresponding payment rates:

1. for category I facilities included in the list of fifty category I facilities, the largest in terms of total emissions of pollutants as of January 1, 2021, approved by the Government of the Republic of Kazakhstan:

payers who are subjects of natural monopolies - in the provision of public services, payers who are energy producing organizations - in the production of electricity:

1.2 – to the rates established by clause 4 of Article 639 of this Code;

1.72 – to the rates established by clause 9 of Article 639 of this Code;

0.2 – to the rates established by line 1.2.4 of the table subparagraph 1) of paragraph 11 of Article 639 of this Code;

other payers:

4 – to the rates established by subparagraph 1) paragraph 3, paragraph 5, subparagraph 1) paragraph 8, subparagraph 1) paragraph 11 and paragraph 13 Article 639 of this Code;

2. for objects of category I, except for the objects specified in subparagraph 1) part one of this paragraph, as well as for objects of categories II and III:

payers who are subjects of natural monopolies - in the provision of public services, payers who are energy producing organizations - in the production of electricity:

0.3 – to the rates established by clause 4 of Article 639 of this Code;

0.43 – to the rates established by subclause 1) of clause 8 and clause 9 of Article 639 of this Code;

0.05 – to the rates established by line 1.2.4 of the table subparagraph 1) of paragraph 11 of Article 639 of this Code;

payers who are operators of landfills and dispose of municipal waste:

0.2 – to the rates established by line 1.2.1 of the table subparagraph 1) of paragraph 11 of Article 639 of this Code for the volume of solid household waste generated by individuals at their place of residence.

In this case, the coefficients established by part one of this paragraph are applied in relation to the volumes of negative impact on the environment within the limits of standards and limits established in the relevant environmental permits of payers for objects of categories I and II, or the volumes of negative impact on the environment specified in declarations for objects of category III.

5. From January 1, 2031 to January 1, 2034, when individual payers calculate the amount of payment for objects that have a negative impact on the environment, for which a comprehensive environmental permit is not valid, the following coefficients are applied to the corresponding payment rates:

1. for category I facilities included in the list of fifty category I facilities, the largest in terms of total emissions of pollutants as of January 1, 2021, approved by the Government of the Republic of Kazakhstan:

payers who are subjects of natural monopolies - in the provision of public services, payers who are energy producing organizations - in the production of electricity:

2.4 – to the rates established by clause 4 of Article 639 of this Code;

3.44 – to the rates established by clause 9 of Article 639 of this Code;

0.4 – to the rates established by line 1.2.4 of the table subparagraph 2) of paragraph 11 of Article 639 of this Code;

other payers:

8 – to the rates established by subparagraph 2) paragraph 3, paragraph 5, subparagraph 2) paragraph 8, subparagraph 2) paragraph 11 and paragraph 13 Article 639 of this Code;

2. for objects of category I, except for the objects specified in subparagraph 1) part one of this paragraph:

payers who are subjects of natural monopolies - in the provision of public services, payers who are energy producing organizations - in the production of electricity:

0.6 – to the rates established by clause 4 of Article 639 of this Code;

0.86 – to the rates established by clause 9 of Article 639 of this Code;

0.1 – to the rates established by line 1.2.4 of the table subparagraph 2) of paragraph 11 of Article 639 of this Code;

payers who are operators of landfills and dispose of municipal waste:

0.4 – to the rates established by line 1.2.1 of the table subparagraph 2) of paragraph 11 of Article 639 of this Code for the volume of solid household waste generated by individuals at their place of residence;

other payers:

2 – to the rates established by subparagraph 2) paragraph 3, paragraph 5, subparagraph 2) paragraph 8, subparagraph 2) paragraph 11 and paragraph 13 Article 639 of this Code;

3. for objects of categories II and III:

payers who are subjects of natural monopolies - in the provision of public services, payers who are energy producing organizations - in the production of electricity:

0.3 – to the rates established by clause 2 of Article 639 of this Code;

0.43 – to the rates established by clause 7 of Article 639 of this Code;

0.05 – to the rates established by line 1.2.4 of the table clause 10 of Article 639 of this Code;

payers who are operators of landfills and dispose of municipal waste:

0.2 – to the rates established by line 1.2.1 of the table clause 10 of Article 639 of this Code for the volume of solid household waste generated by individuals at their place of residence.

In this case, the coefficients established by part one of this paragraph are applied in relation to the volumes of negative impact on the environment within the limits of standards and limits established in the relevant environmental permits of payers for objects of categories I and II, or the volumes of negative impact on the environment specified in declarations for objects of category III.

6. From January 1, 2034 to January 1, 2037, when individual payers calculate the amount of payment for objects that have a negative impact on the environment, for which a comprehensive environmental permit is not valid, the following coefficients are applied to the corresponding payment rates:

1. for category I facilities included in the list of fifty category I facilities, the largest in terms of total emissions of pollutants as of January 1, 2021, approved by the Government of the Republic of Kazakhstan:

payers who are subjects of natural monopolies - in the provision of public services, payers who are energy producing organizations - in the production of electricity:

2.4 – to the rates established by clause 4 of Article 639 of this Code;

3.44 – to the rates established by clause 9 of Article 639 of this Code;

0.4 – to the rates established by line 1.2.4 of the table of subparagraph 2) of paragraph 11 of Article 639 of this Code;

other payers:

8 – to the rates established by subparagraph 2) paragraph 3, paragraph 5, subparagraph 2) paragraph 8, subparagraph 2) paragraph 11 and paragraph 13 Article 639 of this Code;

2. for objects of category I, except for the objects specified in subparagraph 1) of part one of this paragraph:

payers who are subjects of natural monopolies - in the provision of public services, payers who are energy producing organizations - in the production of electricity:

1.2 – to the rates established by clause 4 of Article 639 of this Code;

0.72 – to the rates established by clause 9 of Article 639 of this Code;

0.2 – to the rates established by line 1.2.4 of the table subparagraph 2) of paragraph 11 of Article 639 of this Code;

payers who are operators of landfills and dispose of municipal waste:

0.8 – to the rates established by line 1.2.1 of the table subparagraph 2) of paragraph 11 of Article 639 of this Code for the volume of solid household waste generated by individuals at their place of residence;

other payers:

4 – to the rates established by subparagraph 2) paragraph 3, paragraph 5, subparagraph 2) paragraph 8, subparagraph 2) paragraph 11 and paragraph 13 Article 639 of this Code;

3. for objects of categories II and III:

payers who are subjects of natural monopolies - in the provision of public services, payers who are energy producing organizations - in the production of electricity:

0.3 – to the rates established by clause 2 of Article 639 of this Code;

0.43 – to the rates established by clause 7 of Article 639 of this Code;

0.05 – to the rates established by line 1.2.4 of the table clause 10 of Article 639 of this Code;

payers who are operators of landfills and dispose of municipal waste:

0.2 – to the rates established by line 1.2.1 of the table clause 10 of Article 639 of this Code for the volume of solid household waste generated by individuals at their place of residence.

In this case, the coefficients established by part one of this paragraph are applied in relation to the volumes of negative impact on the environment within the limits of standards and limits established in the relevant environmental permits of payers for objects of categories I and II, or the volumes of negative impact on the environment specified in declarations for objects of category III.

7. When calculating the amount of payment by legal entities that dispose of radioactive waste generated as a result of nuclear tests carried out on the territory of the Republic of Kazakhstan, on the territory of the lands of the nuclear safety zone, to the payment rates established by lines 1.2.6.1, 1.2.6.2 and 1.2.6.3 of the table clauses 10, 11 and 12 Article 639 of this Code, coefficient 0 is applied.

8. Payers of fees who are operators of objects of categories I and II, with payment volumes up to 100 monthly calculation index in the total annual volume, have the right to purchase standards or limits of negative impact on the environment established by the body issuing the permit. The redemption of standards or limits is carried out with full advance payment for the current year when a permit is issued no later than March 20 of the reporting tax period.

If a permit is received after the specified period, the redemption of the standard is made no later than the 20th day of the month following the month in which the permit was received.

9. The amount of the fee is paid to the budget at the location of the source (object) of negative impact on the environment, specified in the permit, with the exception of mobile sources of pollution.

The amount of payment for mobile sources of pollution is included in the budget:

1. for mobile sources subject to state registration - at the place of registration of mobile sources, determined by the authorized state body during such registration;

2. for mobile sources of pollution that are not subject to state registration - at the location of the taxpayer, including at the location of the structural unit of the legal entity (if it is entrusted with the fulfillment of the tax obligation).

10. Current payment amounts for the actual volume of negative impact on the environment are paid by payers no later than the 25th day of the second month following the reporting quarter, with the exception of payers specified in clause 3 of this article.

11. In case of failure to achieve, by the deadline established in the schedule for achieving the indicators for the gradual reduction of the negative impact on the environment within the framework of the program for increasing environmental efficiency (hereinafter for the purposes of this paragraph - the program) to the comprehensive environmental permit issued in relation to a category I facility, the indicator for the gradual reduction of the negative impact on the environment for a marker pollutant by less than 30 percent of the value of such indicator for the purpose of calculating the amount of payment in relation to emissions of the specified substance, the coefficient, provided for in clause 2 of this article takes on the value of the corresponding coefficient provided for in clause 3, 4, 5 and 6 of this article, starting from the tax period preceding the year of failure to achieve the established indicator for the gradual reduction of negative impact, and until the date of achieving such an indicator.

In the event that by the completion date of the program for the comprehensive environmental permit issued in relation to a category I facility, the established technological standards for 30 percent or less of the total amount of marker pollutants for the purpose of calculating the amount of the fee, the coefficients provided for in clause 2 of this article take on the meaning the corresponding coefficients provided for in clauses 3, 4, 5 and 6 of this article, for the corresponding years starting from the date of receipt of a comprehensive environmental permit in relation to emissions of marker pollutants for which the established technological standards.

In the event of revocation, deprivation or termination of a comprehensive environmental permit issued in relation to a category I object under the condition and during the period of implementation of the program, on the grounds provided for by the laws of the Republic of Kazakhstan, for the purpose of calculating the amount of payment, the coefficients provided for in clause 2 of this article acquire the values of the corresponding coefficients provided for in clauses 3, 4, 5 and 6 of this article, for the corresponding years starting from the date of receipt of a comprehensive environmental permit for all types of negative impact on the environment for this category I object, for which are charged, except for the case provided for in part four of this paragraph.

Moreover, if, as part of the implementation of the program, technological standards have been achieved for 70 percent or more of the total amount of marker pollutants, part three of this paragraph does not apply to emissions of marker pollutants carried out before the date of revocation, deprivation or termination of the comprehensive environmental permit issued in relation to a category I facility, for which by the specified date the technological standards within the framework of the program were achieved.

For the amount of the fee incurred and accrued in accordance with parts one, two and three of this clause, from the date of application of the coefficients specified in clauses 3, 4, 5 and 6 of this article, penalties are charged in the amount determined by this Code.

Article 641. Tax period

The tax period is determined in accordance with Article 358 of this Code.

Article 642. Tax reporting

1. Payers of fees submit a declaration to the tax authorities at the location of the pollution object, with the exception of the declaration on mobile sources of pollution.

The declaration is submitted to the tax authorities for mobile sources of pollution:

1. subject to state registration - at the place of registration of mobile sources, determined by the authorized state body when carrying out such registration;

2. not subject to state registration - at the location of the taxpayer.

2. The declaration is submitted by fee payers, with the exception of those specified in clause 3 of this article, quarterly no later than the 15th day of the second month following the reporting quarter.

3. Payers of fees with payment volumes up to 100 monthly calculation index in the total annual volume submit a declaration no later than March 20 of the reporting tax period.

If a permit is issued after the specified period, payers submit a declaration no later than the 20th day of the month following the month in which the permit was received.

Paragraph 4. Payment for the use of the radio frequency spectrum

Article 643. General provisions

1. A fee for the use of the radio frequency spectrum (hereinafter for the purposes of this paragraph - the fee) is charged for the denominations (bands, ranges) of the radio frequency spectrum allocated by the authorized state body implementing state policy in the field of communications (hereinafter - the denominations of the radio frequency spectrum).

2. The right to use the radio frequency spectrum is certified by permits issued by the authorized state body implementing state policy in the field of communications, in the manner prescribed by the Law of the Republic of Kazakhstan “On Communications”.

3. Amounts of one-time fees for carrying out business activities in the provision of communications services using the radio frequency spectrum, subject to payment to the budget in accordance with the Law of the Republic of Kazakhstan “On Communications” are not counted towards the fee.

4. Territorial divisions of the authorized state body implementing state policy in the field of communications shall submit to the tax authorities at the location of payers information about payers, objects of taxation, issued permits, the period of their validity, changes and additions made to the issued permits, notices sent to taxpayers and about payment amounts within the following periods:

1. in the case established by part one clause 3 of Article 646 of this Code - no later than February 25 of the tax period;

2. in the case established by part two clause 3 of Article 646 of this Code - no later than the 25th day of the month following the month the taxpayer received permission to use the radio frequency spectrum.

5. Territorial divisions of the authorized state body implementing state policy in the field of communications, no later than the 25th day of the month following the reporting quarter, submit to the tax authorities at the location of the payers information about payers of a one-time fee for carrying out business activities for the provision of services in the field of communications using the radio frequency spectrum, the amounts of such a one-time fee payable to the budget, and the timing of its payment.

Article 644. Payers of fees

1. Payers of the fee are persons who have received the right to use the radio frequency spectrum in accordance with the procedure established by the legislation of the Republic of Kazakhstan.

2. A legal entity has the right, by its decision, to recognize its structural unit as an independent payer of fees for the denominations of the radio frequency spectrum used by such structural unit.

The decision of a legal entity or the cancellation of such a decision comes into force on January 1 of the year following the year in which such a decision was made.

If a legal entity, by its decision, recognized a newly created structural unit of a legal entity as an independent payer of fees, then such a decision shall come into force from the day of creation of this structural unit or from January 1 of the year following the year of creation of this structural unit.

3. The following are not payers of the fee:

1. government agencies using the radio frequency spectrum in the performance of their main functional duties;

2. owners of radio stations in the CB range (27 MHz) for the frequencies used for one station.

Article 645. Fee rates

1. Annual payment rates are determined in an amount that is a multiple of the MCI in effect on the first day of the tax period.

2. Annual fee rates for the following types of radio communications are:

No.

Types of radio communication

Territory of use

Fee rate (MCI)

1

2

3

4

Radio personal calling systems (for frequency assignment with a width of 25 kHz)

region, city of republican significance and capital

10

Trunking communication (for a radio channel width of 25 kHz for reception / 25 kHz for transmission)

2.1.

city ​​of republican significance and capital

140

2.2.

settlement with a population of over 50 thousand people

80

2.3.

other administrative-territorial units (city of district significance, district, town, village, rural district)

10

VHF radio communication (for a duplex channel width of 25 kHz for reception / 25 kHz for transmission)

3.1.

city ​​of republican significance and capital

80

3.2.

settlement with a population of over 50 thousand people

60

3.3.

other administrative-territorial units (city of district significance, district, town, village, rural district)

15

VHF radio communication (for a simplex channel 25 kHz wide)

4.1.

city ​​of republican significance and capital

30

4.2.

settlement with a population of over 50 thousand people

20

4.3.

other administrative-territorial units (city of district significance, district, town, village, rural district)

10

KB communication (for one frequency assignment) with transmitter output power: - up to 50 W inclusive; - over 50 W

region, city of republican significance and capital

10 20

Radio extenders (per channel)

region, city of republican significance and capital

2

Cellular communications (for a frequency band of 1 MHz for reception / 1 MHz for transmission

region, city of republican significance and capital

2 300

Cellular 5G/IMT for a frequency band of 5 MHz for reception/5 MHz for transmission);

region, city of republican significance and capital

1150

Global personal mobile satellite communications (for a duplex frequency band of 100 kHz for reception/100 kHz for transmission)

Republic of Kazakhstan

20

Satellite communications with HUB technology (beyond the 100 kHz receive/100 kHz transmit bandwidth used on the HUB)

Republic of Kazakhstan

30

9.1.

Satellite communications using non-geostationary satellites (for a bandwidth of 2 MHz for reception/2 MHz for transmission, per one transceiver device of the interface station)

Republic of Kazakhstan

1

Satellite communications without HUB technology (for frequencies used by one station)

Republic of Kazakhstan

100

Radio relay lines (per duplex trunk on one span):

11.1.

Local

district, city, town, village, rural district

40

11.2.

zonal and main

Republic of Kazakhstan

10

Wireless radio access systems (for a duplex channel width of 25 kHz for reception/25 kHz for transmission)

12.1.

settlement with a population of over 50 thousand people

25

12.2.

other administrative-territorial units (city of district significance, district, town, village, rural district)

2

Wireless radio access systems using broadband technology (for a duplex channel with a reception width of 2 MHz/2 MHz for transmission)

13.1.

city ​​of republican significance and capital

140

13.2.

settlement with a population of over 50 thousand people

70

13.3.

other administrative-territorial units (city of district significance, district, town, village, rural district)

5

Terrestrial cable television (for the 8 MHz frequency band)

14.1.

settlement with a population of over 200 thousand people

300

14.2.

settlement with a population of 50 thousand to 200 thousand people

135

14.3.

city ​​of district significance with a population of up to 50 thousand people, district

45

14.4.

other administrative-territorial units (town, village, rural district)

5

Marine radio communications (radio modem, shore communications, telemetry, radar, etc.), per radio channel

region

10

3. Annual fee rates for digital terrestrial television and radio broadcasting are:

No.

Frequency range for digital terrestrial television and radio broadcasting

Territory of use

Fee rate (MCI)

1

2

3

4

TV/VHF

1.1.

Power of transmitting radio-electronic equipment up to 50 W inclusive

city ​​of republican significance and capital

81

region

15

1.2.

Power of transmitting radio-electronic equipment up to 250 W inclusive

city ​​of republican significance and capital

361

region

65

1.3.

Power of transmitting radio-electronic equipment up to 500 W inclusive

city ​​of republican significance and capital

957

region

174

1.4.

Power of transmitting radio-electronic equipment up to 1,000 W inclusive

city ​​of republican significance and capital

1 353

region

245

1.5.

The power of the transmitting radio-electronic equipment is over 1,000 W

city ​​of republican significance and capital

2 344

region

425

Television/UHF

2.1.

Power of transmitting radio-electronic equipment up to 50 W inclusive

city ​​of republican significance and capital

51

region

9

2.2.

Power of transmitting radio-electronic equipment up to 250 W inclusive

city ​​of republican significance and capital

228

region

41

2.3.

Power of transmitting radio-electronic equipment up to 500 W inclusive

city ​​of republican significance and capital

605

region

110

2.4.

Power of transmitting radio-electronic equipment up to 1,000 W inclusive

city ​​of republican significance and capital

855

region

155

2.5.

The power of the transmitting radio-electronic equipment is over 1,000 W

city ​​of republican significance and capital

1 481

region

269

4. When using the radio frequency spectrum for the period of trial operation, competitions, exhibitions and other events for a period of up to six months inclusive, the fee is set depending on the type of radio communication, the territory of use of the radio frequency spectrum and the power of the transmitting radio-electronic equipment in an amount corresponding to the period of its actual use, but not less than 1/12 of the annual fee rate.

In the case of using technologies using a duplex (simplex) channel bandwidth different from that specified in paragraphs 2 and 3 of this article, the fee rates are determined based on the proportion of the duplex (simplex) channel bandwidth actually used by the payer to the duplex (simplex) channel bandwidth specified in clauses 2 and 3 of this article.

When using broadband signal technology, you are charged for a 2 MHz receive/2 MHz transmit bandwidth.

Article 646. Procedure for calculation and payment

1. The amount of the fee is calculated by the authorized state body implementing the state policy in the field of communications, in accordance with the technical parameters, including the power of the transmitting radio-electronic equipment, specified in the permitting documents, based on the annual fee rates depending on the type of radio communication and the territory of use of the radio frequency spectrum.

2. If the period of use of the radio frequency spectrum in the tax period is less than one year, the amount of the fee is determined by dividing the amount of the fee calculated for the year by twelve and multiplying by the corresponding number of months of the actual period of use of the radio frequency spectrum in the year.

In this case, the actual period of use of the radio frequency spectrum is determined from the beginning of the tax period (if the right to use the radio frequency spectrum on the basis of a permit was valid (arising) on ​​the date of the beginning of the tax period) or from the 1st day of the month in which such a right arose until the 1st day of the month in which such a right ceases (terminated), or until the end of the tax period (if such a right existed (was valid) on the date of the end of the tax period).

3. The authorized state body implementing state policy in the field of communications issues a notice indicating the annual fee amount and sends it to fee payers no later than February 20 of the current reporting period.

If a permit certifying the right to use the radio frequency spectrum is received, after the specified period, the authorized state body implementing state policy in the field of communications sends a notice to the taxpayer indicating the amount of the fee no later than the 20th day of the month following the month in which the taxpayer received permission to use the radio frequency spectrum.

4. Unless otherwise established by this paragraph, the amount of the annual fee is paid to the budget at the location of the payer of the fee in equal installments no later than March 25, June 25, September 25 and December 25 of the current year.

If a permit for the use of the radio frequency spectrum is received after one of the above payment deadlines, the first deadline for paying the fee into the budget is the next regular payment deadline after receiving the notice specified in clause 3 of this article.

In this case, the amount of the fee payable to the budget is redistributed in equal shares for the upcoming payment deadlines in the current tax period.

5. Foreigners, stateless persons and non-resident legal entities that do not carry out activities in the Republic of Kazakhstan and are not registered as taxpayers of the Republic of Kazakhstan, pay a fee to the budget at the location of the authorized state body implementing state policy in the field of communications for the entire period of validity of the right to use the radio frequency spectrum specified in the permit document for the use of the radio frequency spectrum, but not less than 1 month, no later than 25 the day of the month following the month in which such permission was received.

Article 647. Tax period

The tax period is determined in accordance with Article 358 of this Code.

Paragraph 5. Payment for the provision of long-distance and (or) international telephone communications, as well as cellular communications

Article 648. General provisions

1. The fee for the provision of long-distance and (or) international telephone communications, as well as cellular communications (hereinafter for the purposes of this paragraph - the fee) is charged for the right to provide:

1. long-distance and (or) international telephone communications;

2. cellular communications.

2. The right to provide long-distance and (or) international telephone communications, as well as cellular communications, is certified by permits issued by the authorized state body implementing state policy in the field of communications in the manner determined by the legislation of the Republic of Kazakhstan.

3. Territorial divisions of the authorized state body implementing state policy in the field of communications provide the tax authorities at the location of the payers of the fee with information about the payers, objects of the fee, issued permits, their validity period, changes and additions made to the issued permits, fee amounts within the following periods:

1. in the case established by part one clause 3 of Article 652 of this Code - no later than February 25 of the tax period;

2. in the case established by part two clause 3 of Article 652 of this Code - no later than the 25th day of the month following the month the taxpayer received permission to provide long-distance and (or) international telephone communications, as well as cellular communications.

Article 649. Payers of fees

Payers of the fee are legal entities that are operators of long-distance and (or) international telephone communications, as well as cellular communications, who have received the right to provide long-distance and (or) international telephone communications, as well as cellular communications in the manner prescribed by the Law of the Republic of Kazakhstan “On Communications”.

Article 650. Tax period

The tax period for calculating the fee is the calendar year from January 1 to December 31.

Article 651. Fee rates

Fee rates are established by the Government of the Republic of Kazakhstan.

Article 652. Procedure for calculation and payment

1. The amount of the fee is calculated by the authorized state body implementing state policy in the field of communications, based on the income of payers from the provision of electrical communications (telecommunications) services for the previous year and the established fee rates.

2. If the period of provision of long-distance and (or) international telephone communications, as well as cellular communications in the reporting tax period is less than one year, the amount of the fee is determined by dividing the amount of the fee calculated for the year by twelve and multiplying by the actual number of months of provision of long-distance and (or) international telephone communications, as well as cellular communications in the reporting period.

In this case, the actual period for the provision of long-distance and (or) international telephone communications, as well as cellular communications in the reporting tax period is determined from the beginning of the tax period (if the right to provide long-distance and (or) international telephone communications, as well as cellular communications on the basis of a permit document was valid (arising) on the date of the beginning of the tax period) or from the 1st day of the month in which such a right arose until the 1st day of the month in which such a right was terminated, or until the end of the tax period (if such a right existed (was in force) on the date of the end of the tax period).

3. The authorized state body implementing state policy in the field of communications issues a notice indicating the annual fee amount and sends it to the payer no later than February 20 of the current reporting period.

If a permit certifying the right is received after the period established by part one of this paragraph, the authorized state body implementing state policy in the field of communications sends a notice to the payer indicating the amount of the fee no later than the 20th day of the month following the month the taxpayer received permission to provide long-distance and (or) international telephone communications, as well as cellular communications.

4. Unless otherwise established by this paragraph, the amount of the annual fee is paid to the budget at the location of the payer of the fee in equal installments no later than March 25, June 25, September 25 and December 25 of the current year.

In case of receipt of a permit document certifying the right to provide long-distance and (or) international telephone communications, as well as cellular communications, after one of the above payment deadlines, the first deadline for paying the fee into the budget is the next regular payment deadline after receiving the notice specified in clause 3 of this article.

In this case, the amount of fees payable to the budget is redistributed in equal shares for upcoming payment dates in the current year.

Paragraph 6. Payment for placement of outdoor (visual) advertising

Article 653. General provisions

1. A fee for placing outdoor (visual) advertising (hereinafter referred to as the fee for the purposes of this paragraph) is charged for placing outdoor (visual) advertising.

2. If the appropriate notification is not sent, the basis for collecting and depositing the fee into the budget is the actual placement of outdoor (visual) advertising.

In the case established by part one of this paragraph, the payment rates determined by Article 655 of this Code, taking into account the decision of the local representative body, are doubled.

3. Local executive bodies on a monthly basis, no later than the 15th day of the month following the reporting month, provide the tax authorities at the location of outdoor (visual) advertising with information about fee payers, fee amounts, period and location of outdoor (visual) advertising, and direction (non-sending) of notification.

Article 654. Payers of fees

1. Payers of the fee are the owners of outdoor (visual) advertising objects or the owners of buildings (structures) on which outdoor (visual) advertising is placed.

2. A legal entity has the right, by its decision, to recognize its structural unit as an independent payer of fees.

The decision of a legal entity or the cancellation of such a decision comes into force on January 1 of the year following the year in which such a decision was made.

If a legal entity recognizes a newly created structural unit of a legal entity as the payer of the fee, then such a decision is put into effect from the day of creation of this structural unit or from January 1 of the year following the year of creation of this structural unit.

3. State bodies of the Republic of Kazakhstan for outdoor (visual) advertising placed in connection with the implementation of their functional responsibilities are not payers of fees.

Article 655. Fee rates

1. Fee rates are determined in an amount that is a multiple of the monthly calculation indicator valid on the first day of the corresponding calendar month in which outdoor (visual) advertising is placed.

2. The basic monthly rates of payment for the placement of outdoor (visual) advertising in the right of way of public roads of international and republican significance with a side area of ​​​​the outdoor (visual) advertising placed up to three square meters inclusive are:

No.

Road category

Fee rate (MCI)

1

2

3

Approaches to the city

8

I, II

7

III

3

IV

2

When placing outdoor (visual) advertising with a side area of ​​three or more square meters, the basic monthly payment rates increase in proportion to the increase in the area of ​​the side of the outdoor (visual) advertising placed in relation to three square meters.

3. Basic monthly rates of payment for the placement of outdoor (visual) advertising in open space outside premises in populated areas, in the right of way of public roads of regional and district significance, in open space outside premises outside populated areas and outside the right of way of public roads are established based on the location and area of ​​the side where outdoor (visual) advertising is placed:

No.

Types of outdoor (visual) advertising

Fee rates for placement of outdoor (visual) advertising (MCI)

in a city of republican significance and the capital

in a city of regional significance and in the right of way of public roads of regional significance

in a city of district significance, a village, town, in the right of way of public roads of district significance, outside populated areas and outside the right of way of public roads

1

2

3

4

5

Outdoor (visual) advertising up to 2 sq.m., inclusive, with the exception of outdoor (visual) advertising distributed via video images

2

1

0.5

Lightboxes (city format)

3

2

1

Outdoor (visual) advertising, with the exception of outdoor (visual) advertising distributed via video, area:

3.1.

from 2 to 5 sq.m. inclusive

5

3

1

3.2.

from 5 to 10 sq.m inclusive

10

5

2

3.3.

from 10 to 20 sq.m inclusive

20

10

3

3.4.

from 20 to 30 sq.m inclusive

30

15

5

3.5.

from 30 to 50 sq.m. inclusive

50

20

7

3.6.

from 50 to 70 sq.m inclusive

70

30

12

3.7.

over 70 sq.m

100

50

25

Over-roof illuminated outdoor (visual) advertising (light-dynamic panels or volumetric neon letters):

4.1.

up to 30 sq.m. inclusive

30

20

6

4.2.

over 30 sq.m

50

30

8

Outdoor (visual) advertising on tents, awnings, awnings, awnings, umbrellas, flags, pennants, standards, street furniture (equipment), with the exception of outdoor (visual) advertising distributed via video:

5.1.

up to 5 sq.m inclusive

1

1

0

5.2.

from 5 to 10 sq.m inclusive

2

1

0

5.3.

over 10 sq.m

3

2

1

Outdoor (visual) advertising on temporary kiosks, with the exception of outdoor (visual) advertising distributed via video:

6.1.

up to 2 sq.m inclusive

2

1

0

6.2.

from 2 to 5 sq.m. inclusive

2

1

0

6.3.

from 5 to 10 sq.m inclusive

3

2

1

6.4.

over 10 sq.m

8

4

2

Remote mobile advertising

10

5

1

Outdoor (visual) advertising, distributed via video, area:

8.1.

up to 20 sq.m. inclusive

20

14

6

8.2.

over 20 sq.m

30

24

16

Outdoor (visual) advertising distributed via creeping line

3

2

1

Local representative bodies of regions for outdoor (visual) advertising placed in open space outside premises in populated areas and in the right of way of public roads of regional significance have the right to reduce the basic monthly payment rates by no more than 50 percent or increase by no more than 100 percent, depending on the location and size of outdoor (visual) advertising.

Local representative bodies of the capital and cities of republican significance for outdoor (visual) advertising placed in open space outside premises in populated areas have the right to reduce the basic monthly payment rates by no more than 50 percent or increase by no more than 200 percent, depending on the location and size of outdoor (visual) advertising.

Note. The side of placing outdoor (visual) advertising is understood as the side of the object of outdoor (visual) advertising based on the location and area of ​​the side of placing outdoor (visual) advertising, regardless of the number of outdoor (visual) advertising placed, including images, video images, creeping lines in the Kazakh and Russian languages.

Article 656. Procedure for calculation, payment and payment deadlines

1. The amount of the fee is calculated based on the fee rates and the actual period of placement of outdoor (visual) advertising:

1. specified in the notification;

2. established by the local executive body of a city of republican significance, the capital, a city of regional significance and a district - in case of placement of outdoor (visual) advertising without sending a notification.

When placing outdoor (visual) advertising for a period of less than one calendar month, the fee is determined for one calendar month.

2. The amount of the fee to be paid into the budget is paid monthly no later than the 25th day of the current month.

Moreover, in the case of placing outdoor (visual) advertising on the basis of a notification, payment of the fee for the first month of advertising placement must be made before sending the notification.

3. When sending a notification to local executive bodies of cities of republican significance, the capital, cities of regional significance and districts, payers of the fee shall attach a document confirming the payment to the budget of the amount of the fee for the first month of placing outdoor (visual) advertising.

4. The amount of the fee is paid to the budget at the location of outdoor (visual) advertising.

Paragraph 7. Digital mining fee

Article 657. General provisions

1. The fee for digital mining (hereinafter referred to as the fee for the purposes of this paragraph) is charged for the amount of electrical energy consumed during digital mining.

Article 658. Payers of fees

For the purposes of this chapter, payers of fees are persons:

carrying out digital mining on the territory of the Republic of Kazakhstan;

providing services to provide complex computing infrastructure for performing computing operations and data processing to persons engaged in digital mining activities.

Article 659. Fee rate

1. Unless otherwise provided by this article, for the purposes of digital mining, fees are calculated at a rate of 2 tenge per 1 kilowatt-hour of consumed electrical energy during the reporting period.

2. For the purposes of digital mining, the fee is calculated at a rate of 1 tenge per 1 kilowatt-hour of consumed electrical energy when using electrical energy produced from renewable sources of electrical energy at own power plants on the territory of the Republic of Kazakhstan or from generating installations not connected to the unified electrical power system of the Republic of Kazakhstan.

If there is no license to carry out digital mining activities, control devices for metering the volume of electrical energy consumption and (or) they are in a faulty condition for the purposes of digital mining, the fee is calculated at a rate of 25 tenge per 1 kilowatt-hour of consumed electrical energy.

3. In cases where there are no control devices for recording the volume of electrical energy consumption and (or) they are in a faulty state for the purposes of digital mining, the volume of consumed electrical energy is calculated based on the round-the-clock consumption of the maximum power of electrical energy.

Article 660. Tax period and tax return

1. The tax period for calculating the fee is a quarter.

2. The declaration is submitted to the tax authority at the location of the taxpayer quarterly no later than the 15th day of the second month following the reporting quarter.

Article 661. Procedure for calculation and payment

1. The amount of the fee is calculated by the payers of the fee based on the actual volumes of electrical energy consumed during digital mining and the established fee rate.

2. Fee payers pay the current fee amounts to the budget quarterly no later than the 25th day of the second month following the reporting quarter.

3. The amount of the fee is subject to payment to the budget at the location of the taxpayer.

Chapter 71. STATE DUTY. CONSULAR FEE

Paragraph 1. State duty

Article 662. General provisions

1. State duty is a payment to the budget collected for the performance of legally significant actions, including those related to the issuance of documents (their copies, duplicates) by authorized government bodies or officials.

2. Authorized state bodies or officials quarterly, no later than the 20th day of the month following the reporting quarter, provide the tax authority at their location with information about state duty payers and the amounts of state duty calculated by them.

Article 663. Payers of state duty

1. Payers of state duty are persons who apply to authorized state bodies or officials regarding the performance of legally significant actions.

2. A legal entity has the right, by its decision, to impose the obligation to pay amounts of state duty on its structural unit when the relevant authorized bodies perform legally significant actions in the interests of such a structural unit.

Article 664. Objects of collection

1. State duty is charged:

1). documents;

2. for performing notarial acts, as well as for issuing copies (duplicates) of notarized documents by authorized persons provided for by the Law of the Republic of Kazakhstan “On Notaries”;

3. for processing documents for leaving the Republic of Kazakhstan for permanent residence;

4. for issuing invitations for the entry of foreigners and stateless persons into the Republic of Kazakhstan on private matters, accepting and coordinating invitations from hosts for issuing visas of the Republic of Kazakhstan;

5. for the issuance, restoration or extension on the territory of the Republic of Kazakhstan of visas to foreigners and stateless persons for the right to leave the Republic of Kazakhstan and enter the Republic of Kazakhstan;

6. for processing documents on the acquisition of citizenship of the Republic of Kazakhstan, restoration of citizenship of the Republic of Kazakhstan and termination of citizenship of the Republic of Kazakhstan;

7. for the issuance (re-issuance) of a hunter’s certificate (a duplicate of a hunter’s certificate);

8. for the issuance of identification documents, with the exception of a refugee certificate, the issuance of identity cards of a citizen of the Republic of Kazakhstan for the first time and upon expiration;

9. for issuing permits for the acquisition, storage or storage and carrying, transportation of civilian, service weapons and ammunition for them;

10. for issuing conclusions for the import into the territory of the Republic of Kazakhstan and export from the territory of the Republic of Kazakhstan of civilian, service weapons and ammunition for them;

11. for registration and re-registration of each unit of civilian, service weapons of individuals and legal entities (with the exception of bladed hunting weapons, signal weapons, mechanical sprayers, aerosol and other devices filled with tear or irritating substances, pneumatic weapons with a muzzle energy of no more than 7.5 J and a caliber up to 4.5 mm inclusive);

12. for affixing an apostille on official documents executed in the Republic of Kazakhstan by state bodies authorized by the Government of the Republic of Kazakhstan, in accordance with an international treaty ratified by the Republic of Kazakhstan;

13. for issuing driver’s licenses, tractor driver’s licenses, certificates of state registration of motor vehicles;

14. for the issuance of state registration license plates (duplicates), with the exception of state registration license plates for a car that were in storage for a period not exceeding the period established for their storage by the legislation of the Republic of Kazakhstan on road traffic;

15. for issuing a permit to purchase civilian pyrotechnic substances and products using them;

16. for issuing a permanent residence permit in the Republic of Kazakhstan.

2. The rates of the state duty are determined in an amount that is a multiple of the monthly calculation index valid on the date of payment of the state duty (hereinafter referred to in this chapter as the MCI), or as a percentage of the amount of the claim, unless otherwise established Article 665 of this Code.

Article 665. State duty rates in the Constitutional Court of the Republic of Kazakhstan and in the courts

1. For administrative claims, claims, statements of special proceedings, statements (complaints) in cases of special proceedings, applications for the issuance of a court order, applications for the issuance of a duplicate writ of execution, applications for the issuance of writs of execution for the forced execution of decisions of arbitration and foreign courts, applications for the re-issuance of copies of judicial acts, writs of execution and other documents, state duty is charged in the following amounts:

1. unless otherwise established by this paragraph, from claims of a property nature:

for individuals – 1 percent of the claim amount, but not more than 10,000 MCI;

for legal entities – 3 percent of the claim amount, but not more than 20,000 MCI;

2. from complaints about unlawful actions (inaction) and decisions of state bodies and their officials that infringe the rights of individuals - 0.3 MCI;

3. from complaints about unlawful actions (inaction) and decisions of state bodies and their officials that infringe the rights of legal entities - 5 MCI;

4. from administrative claims to challenge notifications on inspection reports:

for individual entrepreneurs and peasant or farm enterprises – 0.1 percent of the disputed amount of taxes, customs duties and payments to the budget (including penalties) specified in the notification, but not more than 500 MCI;

for legal entities – 1 percent of the disputed amount of taxes, customs duties and payments to the budget (including penalties) specified in the notification, but not more than 20 thousand MCI;

5. for claims for divorce – 0.3 MCI.

In cases of division of property upon divorce, the duty is determined from the price of the claim in accordance with subparagraph 1) of this paragraph;

6. from claims for the division of property upon divorce with persons recognized in the prescribed manner as missing or incapacitated due to mental illness or dementia, or with persons sentenced to imprisonment for a term of over three years - in accordance with subparagraph 1) of this paragraph;

7. from claims for changing or terminating a housing lease agreement, for extending the period for accepting an inheritance, for releasing property from seizure and other claims of a non-property nature or not subject to assessment - 0.5 MCI;

8. from statements of special proceedings, statements (complaints) in cases of special proceedings, administrative claims within the framework of the Administrative Procedural Code of the Republic of Kazakhstan, with the exception of those specified in subparagraphs 2), 3), 4) and 13) of this paragraph, – 0.5 MCI;

9. for petitions to cancel arbitration decisions - 50 percent of the amount of the state fee collected when filing claims of a non-property nature in the court of the Republic of Kazakhstan, and for disputes of a property nature - 50 percent of the amount of the state fee collected when filing a claim of a property nature in the court of the Republic of Kazakhstan and calculated on the basis of the amount disputed by the applicant;

10. for applications for a court order – 50 percent of the state duty rates specified in subparagraph 1) of this paragraph;

11. from applications for the issuance of a duplicate of a writ of execution, applications for the issuance of writs of execution for the forced execution of decisions of arbitration and foreign courts - 5 MCI;

12. from applications for the re-issuance of copies (duplicates) of court decisions, sentences, rulings, other court decisions, as well as copies of other documents from the case, issued by the courts at the request of the parties and other persons participating in the case - 0.1 MCI for each document, as well as 0.03 MCI for each page produced;

13. from applications for declaring legal entities bankrupt, applying a rehabilitation procedure - 0.5 MCI;

14. from applications for the application of a procedure for restoring solvency or a judicial bankruptcy procedure - 0.3 MCI;

15. from claims of individuals for the recovery in monetary terms of compensation for moral damage caused by the dissemination of information discrediting honor, dignity and business reputation - 1 percent of the amount of the claim;

16. from claims of legal entities for the recovery of losses caused by the dissemination of information discrediting business reputation - 3 percent of the amount of the claim.

2. For citizens’ appeals submitted to the Constitutional Court of the Republic of Kazakhstan, the state duty is charged at a zero rate.

3. For cassation complaints about the review of judicial acts in cassation proceedings against rulings on the issues of canceling arbitration decisions and issuing writs of execution for the forced execution of arbitration decisions and foreign courts, decisions and rulings of courts on disputes of a non-property and property nature, the state duty is charged in the amount of 50 percent of the corresponding state duty rate established by clause 1 of this article for the subject of the appeal.

4. For claims containing both claims of a property and non-property nature, the state duty established for claims of a property nature and for claims of a non-property nature is collected simultaneously.

Article 666. State duty rates for issuing visas of the Republic of Kazakhstan, preparing documents for departure from the Republic of Kazakhstan for permanent residence, issuing and coordinating invitations for entry of foreigners and stateless persons into the Republic of Kazakhstan, acquiring citizenship of the Republic of Kazakhstan, restoring citizenship of the Republic of Kazakhstan or renouncing citizenship of the Republic of Kazakhstan, issuing a permit for permanent residence in the Republic of Kazakhstan

For actions related to the issuance of visas of the Republic of Kazakhstan, preparation of documents for departure from the Republic of Kazakhstan for permanent residence, registration and approval of invitations for entry of foreigners and stateless persons into the Republic of Kazakhstan, acquisition of citizenship of the Republic of Kazakhstan, restoration of citizenship of the Republic of Kazakhstan or renunciation of citizenship of the Republic of Kazakhstan, issuance of a permit for permanent residence in the Republic of Kazakhstan, state duty is charged in the following amounts:

1. for the issuance, restoration or extension on the territory of the Republic of Kazakhstan of visas to foreigners and stateless persons for the right to:

departure from the Republic of Kazakhstan – 0.5 MCI;

entry into the Republic of Kazakhstan and exit from the Republic of Kazakhstan – 7 MCI;

multiple entry into the Republic of Kazakhstan and exit from the Republic of Kazakhstan – 30 MCI;

2. for processing documents for leaving the Republic of Kazakhstan for permanent residence for citizens of the Republic of Kazakhstan, as well as foreigners and stateless persons permanently residing in the territory of the Republic of Kazakhstan - 1 MCI;

3. for issuing invitations for the entry of foreigners and stateless persons into the Republic of Kazakhstan on private matters, coordinating invitations of hosts for issuing visas of the Republic of Kazakhstan - 0.5 MCI for each invitee;

4. for the preparation of documents on the acquisition of citizenship of the Republic of Kazakhstan, restoration of citizenship of the Republic of Kazakhstan, renunciation of citizenship of the Republic of Kazakhstan - 1 MCI;

5. for issuing a permit for permanent residence in the Republic of Kazakhstan - 4 MCI.

Article 667. State duty rates for notarial and other actions. Exemption from paying state fees when performing notarial acts.

1. For performing notarial acts, the state fee is charged in the following amounts:

1. for certification of agreements on the alienation of real estate (land plots, dwellings, dachas, garages, structures and other real estate) in urban areas:

if one of the parties is a legal entity – 10 MCI;

costing up to 30 MCI:

children, spouse, parents, siblings, grandchildren – 1 MCI;

other persons – 3 MCI;

costing over 30 MCI:

children, spouse, parents, siblings, grandchildren – 5 MCI;

other persons – 7 MCI;

if the transaction is made for the purpose of acquiring real estate using funds received under a residential mortgage loan - 2 MCI;

2. for certification of contracts on the alienation of real estate (land plots, dwellings, dachas, garages, structures and other real estate) in rural areas:

if one of the parties is a legal entity - 1 MCI;

children, spouse, parents, siblings, grandchildren – 0.5 MCI;

other persons – 0.7 MCI;

3. for certification of contracts for the alienation of motor vehicles:

if one of the parties is a legal entity - 7 MCI;

children, spouse, parents, siblings, grandchildren – 2 MCI;

other persons – 5 MCI;

4. for certification of lease agreements, loans (except for residential mortgage loan agreements), deposits, leasing, contracts, marriage contracts, division of property in common ownership, division of inherited property, agreements on the payment of alimony, constituent agreements - 5 MCI;

5. for certification of residential mortgage loan agreements – 2 MCI;

6. for certification of wills – 1 MCI;

7. for issuing certificates of the right to inheritance – 1 MCI for each certificate issued;

8. for issuing certificates of ownership of a share in the common property of spouses and other persons who have property under the right of common joint ownership - 1 MCI;

9. for certification of powers of attorney for the right to use and dispose of property – 0.5 MCI;

10. for certification of powers of attorney for the right to use and drive motor vehicles without the right to sell – 1 MCI;

11. for certification of powers of attorney for the sale, donation, exchange of vehicles - 2 MCI;

12. for certification of other powers of attorney:

for individuals – 0.1 MCI;

for legal entities – 0.5 MCI;

13. for certification of consents for which the legislation of the Republic of Kazakhstan provides for mandatory notarization - 0.5 MCI;

14. for taking measures to protect inherited property - 1 MCI;

15. for committing a maritime protest – 0.5 MCI;

16. for certifying the accuracy of copies of documents and extracts from documents (per page):

for individuals – 0.05 MCI;

for legal entities – 0.1 MCI;

17. for attesting to the authenticity of signatures on documents, as well as the accuracy of the translation of documents from one language to another (for each document):

for individuals – 0.03 MCI;

for legal entities – 0.1 MCI;

18. for transferring applications of individuals and legal entities to other individuals and legal entities - 0.2 MCI;

19. for issuing notarized copies of documents – 0.2 MCI;

20. for issuing a duplicate – 1 MCI;

21. for certifying the authenticity of signatures when opening accounts in second-tier banks (for each document):

for individuals – 0.1 MCI;

for legal entities – 0.5 MCI;

22. for certification of real estate pledge agreements, rights of claim and mortgage certificates for residential mortgage loans - 2 MCI; for certification of other pledge agreements – 7 MCI;

23. for protesting a bill of exchange and for certifying non-payment of a check - 0.5 MCI;

24. for making a writ of execution – 0.5 MCI;

25. for storage of documents and securities – 0.1 MCI for each month;

26. for certification of surety and guarantee agreements – 0.5 MCI;

27. for performing other notarial acts provided for by other laws of the Republic of Kazakhstan - 0.2 MCI.

2. The following are exempt from paying state fees when performing notarial acts:

1. individuals - for certification of their wills, contracts of donation of property in favor of the state;

2. state institutions - for issuing certificates (duplicates of certificates) about the state’s right to inheritance, as well as for all documents necessary to obtain these certificates (duplicates of certificates);

3. individuals – for issuing them certificates of right to inheritance:

property of persons who died in defense of the Republic of Kazakhstan, in connection with the performance of other state or public duties, or in connection with the performance of the duty of a citizen of the Republic of Kazakhstan to save human life, protect state property and law and order;

a dwelling or a share in a housing construction cooperative, if the heir lived with the testator for at least three years on the day of the testator’s death and continues to live in this dwelling after his death;

insurance payments under insurance contracts, government loan bonds, amounts of wages, copyrights, amounts of royalties and remuneration for discoveries, inventions and industrial designs;

property of rehabilitated citizens;

4. veterans of the Great Patriotic War, veterans equal in benefits to veterans of the Great Patriotic War, and veterans of combat operations on the territory of other states, persons awarded orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War, persons who worked (served) for at least six months from June 22, 1941 to May 9 1945 and not awarded orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War, persons with disabilities, as well as one of the parents of a person with a disability since childhood, a child with a disability - for all notarial actions;

5. candas - for all notarial actions related to the acquisition of citizenship of the Republic of Kazakhstan;

6. mothers of many children, awarded the title “Mother Heroine”, awarded with pendants “Altyn alka”, “Kumis alka” - for all notarial actions;

7. individuals suffering from mental illness or dementia, over whom guardianship has been established in the manner established by the legislation of the Republic of Kazakhstan - for obtaining certificates of their inheritance of property;

8. the union "Voluntary Society of Persons with Disabilities of Kazakhstan", the Kazakh Society of the Deaf, the Kazakh Society of the Blind, as well as their production enterprises - for all notarial actions;

9. orphans and children left without parental care until they reach the age of eighteen - for issuing them certificates of the right to inheritance.

3. For performing other actions, the state fee is charged in the following amounts:

1. for the issuance (re-issuance) of a hunter’s certificate (duplicate of a hunter’s certificate) – 2 MCI;

2. for issuing:

passport of a citizen of the Republic of Kazakhstan in the volume:

24 pages – 4 MCI (for children under 16 years old);

36 pages – 8 MCI;

48 pages – 12 MCI;

identity card of a stateless person, travel document – ​​8 MCI;

identity cards of a citizen of the Republic of Kazakhstan – 0.2 MCI;

identity card of a citizen of the Republic of Kazakhstan in connection with its loss during the year more than two times - 1 MCI;

residence permit for a foreigner in the Republic of Kazakhstan – 0.2 MCI;

3. for issuing:

legal entities:

conclusion on the import into the territory of the Republic of Kazakhstan of civilian, service weapons and ammunition for them - 2 MCI;

conclusion for the export from the territory of the Republic of Kazakhstan of civilian, service weapons and ammunition for them - 2 MCI;

permits for storing civilian, service weapons and ammunition for them - 1 MCI;

permits to store and carry civilian, service weapons and ammunition for them - 1 MCI;

permits for the transportation of civilian, service weapons and ammunition for them - 2 MCI;

permits for the purchase of civilian, service weapons and ammunition for them - 3 MCI;

permits for the purchase of civilian pyrotechnic substances and products using them - 3 MCI;

to individuals:

permits for the purchase of civilian weapons and ammunition for them - 0.5 MCI;

permits for storing civilian weapons and ammunition – 0.5 MCI;

permits to store and carry civilian weapons and ammunition for them – 0.5 MCI;

permits for the transportation of civilian weapons and ammunition for them – 0.1 MCI;

4. for registration and re-registration of each unit of civilian, service weapons of individuals and legal entities (with the exception of bladed hunting weapons, signal weapons, mechanical sprayers, aerosol and other devices filled with tear or irritating substances, pneumatic weapons with a muzzle energy of no more than 7.5 J and a caliber up to 4.5 mm inclusive) - 0.1 MCI;

5. for making changes to identity documents - 0.1 MCI;

6. for affixing an apostille on official documents executed in the Republic of Kazakhstan by state bodies authorized by the Government of the Republic of Kazakhstan, in accordance with an international treaty ratified by the Republic of Kazakhstan - 0.5 MCI for each document;

7. for issuing:

driver's license - 1.25 MCI;

certificates of state registration of vehicles – 1.25 MCI;

state registration license plate for a car, unless otherwise established by this subclause - 2.8 MCI;

duplicate of the state registration license plate in the amount of 2 units per car – 2.8 MCI;

duplicate of the state registration license plate in the amount of 1 unit per car – 1.4 MCI;

state registration license plates with digital designations 010, 020, 030, 040, 050, 060, 070, 077, 080, 090, 707 per car - 57 MCI;

state registration license plates with digital designations 010, 020, 030, 040, 050, 060, 070, 077, 080, 090, 707 with the same letter designations for the car - 114 MCI;

state registration license plates with digital designations 100, 111, 200, 222, 300, 333, 400, 444, 500, 555, 600, 666, 700, 800, 888, 900, 999 per car - 137 MCI;

state registration license plates with digital designations 100, 111, 200, 222, 300, 333, 400, 444, 500, 555, 600, 666, 700, 800, 888, 900, 999 with the same letter designations per vehicle - 194 MCI;

state registration license plates with digital designations 001, 002, 003, 004, 005, 006, 007, 008, 009, 777 per car - 228 MCI;

state registration license plates with digital designations 001, 002, 003, 004, 005, 006, 007, 008, 009, 777 with the same letter designations for the car - 285 MCI;

state registration license plates digital designation 101, 121, 131, 141, 151, 161, 171, 181, 191, 202, 212, 232, 242, 252, 262, 272, 282, 292, 303, 313, 323, 343, 353, 363, 373, 383, 393, 404, 414, 424, 434, 454, 464, 474, 484, 494, 505, 515, 525, 535, 545, 565, 575, 585, 595, 606, 616, 626, 636, 646, 656, 676, 686, 696, 717, 727, 737, 747, 757, 767, 787, 797, 808, 818, 828, 838, 848, 858, 868, 878, 898, 909, 919, 929, 939, 949, 959, 969, 979, 989 – 15 MCI;

state registration license plates digital designation 101, 121, 131, 141, 151, 161, 171, 181, 191, 202, 212, 232, 242, 252, 262, 272, 282, 292, 303, 313, 323, 343, 353, 363, 373, 383, 393, 404, 414, 424, 434, 454, 464, 474, 484, 494, 505, 515, 525, 535, 545, 565, 575, 585, 595, 606, 616, 626, 636, 646, 656, 676, 686, 696, 717, 727, 737, 747, 757, 767, 787, 797, 808, 818, 828, 838, 848, 858, 868, 878, 898, 909, 919, 929, 939, 949, 959, 969, 979, 989 with the same letter designations for a car - 72 MCI;

state registration license plates (except for state registration license plates digital designation 001, 002, 003, 004, 005, 006, 007, 008, 009, 010, 020, 030, 040, 050, 060, 070, 077, 080, 090, 100, 101, 111, 121, 131, 141, 151, 161, 171, 181, 191, 200, 202, 212, 222, 232, 242, 252, 262, 272, 282, 292, 300, 303, 313, 323, 333, 343, 353, 363, 373, 383, 393, 400, 404, 414, 424, 434, 444, 454, 464, 474, 484, 494, 500, 505, 515, 525, 535, 545, 555, 565, 575, 585, 595, 600, 606, 616, 626, 636, 646, 656, 666, 676, 686, 696, 700, 707, 717, 727, 737, 747, 757, 767, 777, 787, 797, 800, 808, 818, 828, 838, 848, 858, 868, 878, 888, 898, 900, 909, 919, 929, 939, 949, 959, 969, 979, 989, 999) with the same letter designations for a car - 57 MCI;

state registration license plates with any desired digital and (or) letter designations (except for state registration license plates digital designation 001, 002, 003, 004, 005, 006, 007, 008, 009, 010, 020, 030, 040, 050, 060, 070, 077, 080, 090, 100, 101, 111, 121, 131, 141, 151, 161, 171, 181, 191, 200, 202, 212, 222, 232, 242, 252, 262, 272, 282, 292, 300, 303, 313, 323, 333, 343, 353, 363, 373, 383, 393, 400, 404, 414, 424, 434, 444, 454, 464, 474, 484, 494, 500, 505, 515, 525, 535, 545, 555, 565, 575, 585, 595, 600, 606, 616, 626, 636, 646, 656, 666, 676, 686, 696, 700, 707, 717, 727, 737, 747, 757, 767, 777, 787, 797, 800, 808, 818, 828, 838, 848, 858, 868, 878, 888, 898, 900, 909, 919, 929, 939, 949, 959, 969, 979, 989, 999 and (or) with the same letter designations) per car - 10 MCI;

state registration license plate for motor vehicles, trailer for a car - 1.4 MCI;

a duplicate of the state registration license plate for a motor vehicle, a trailer for a car – 1.4 MCI;

state registration license plate (transit) for moving a vehicle - 0.35 MCI.

At the same time, the amount of the state duty for issuing a state registration license plate for a car under the jurisdiction of a state body is 2.8 MCI;

8. for issuing:

tractor driver's license - 0.5 MCI;

state registration license plate for tractors, self-propelled chassis and mechanisms manufactured on their basis, trailers for them (including trailers with mounted special equipment), self-propelled agricultural, reclamation and road-building machines and mechanisms - 1 MCI;

technical passport for state registration of tractors, self-propelled chassis and mechanisms manufactured on their basis, trailers for them (including trailers with mounted special equipment), self-propelled agricultural, reclamation and road-building machines and mechanisms - 0.5 MCI;

Article 668. Exemption from payment of state duty in the Constitutional Court of the Republic of Kazakhstan and in the courts

The following are exempt from paying state fees in courts:

1. plaintiffs - in claims for the recovery of wages and other claims related to labor activity;

2. plaintiffs - authors, performers and organizations managing their property rights on a collective basis - for claims arising from copyright and related rights;

3. plaintiffs - authors of objects of industrial property - in claims arising from the right to an invention, utility models and industrial designs;

4. plaintiffs – in claims for alimony;

5. plaintiffs - in claims for compensation for damage caused by injury or other damage to health, as well as the death of the breadwinner;

6. plaintiffs – in claims for compensation for material damage caused by a criminal offense;

7. individuals and legal entities, except for persons not related to the case - for issuing documents to them in connection with criminal cases and alimony cases;

8. plaintiffs – in claims for the recovery of funds to the state to compensate for damage caused to the state by violation of the environmental legislation of the Republic of Kazakhstan;

9. applicants - on statements of violations of the electoral rights of citizens and public associations, the rights of citizens and public associations to participate in the republican referendum;

10. vocational schools and vocational lyceums that provide training for skilled workers and workers with an advanced level of qualifications - in claims for recovery of expenses incurred by the state for the maintenance of students who left educational institutions without permission or were expelled from them;

11. individuals and legal entities who, in cases provided for by the legislation of the Republic of Kazakhstan, applied to the court with an application in defense of the rights and legally protected interests of other persons or the state;

12. an attorney (agent) who filed a claim in court for the return of budget loans, as well as state and state-guaranteed loans in accordance with the budget legislation of the Republic of Kazakhstan;

13. veterans of the Great Patriotic War, veterans equal in benefits to veterans of the Great Patriotic War, and veterans of combat operations on the territory of other states, persons awarded orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War, persons who worked (served) for at least six months from June 22, 1941 to May 9 1945 and not awarded orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War, persons with disabilities, as well as one of the parents of a person with a disability since childhood, a child with a disability - in all cases and documents;

14. plaintiffs-kandas - in all cases and documents related to the acquisition of citizenship of the Republic of Kazakhstan;

15. individuals and legal entities – for filing applications with the court about:

cancellation of the court ruling to terminate the proceedings or leave the application without consideration;

deferment or installment execution of the decision;

changing the method and order of execution of the decision;

securing claims or replacing one type of security with another;

review of decisions, rulings or court orders based on newly discovered circumstances;

addition or reduction of fines imposed by court rulings;

reversal of the execution of court decisions on the restoration of missed deadlines;

cancellation of a court decision in absentia;

placement in special educational organizations and educational organizations with a special regime of detention;

and also:

complaints against the actions of bailiffs;

private complaints against court rulings to refuse to add or reduce fines;

other private complaints against court rulings;

complaints about decisions in cases of administrative offenses;

16. prosecutorial authorities - for all claims;

17. state institutions and state educational institutions of secondary education - when filing claims and appealing court decisions, with the exception of cases of protecting the interests of third parties;

18. public associations of persons with disabilities and (or) organizations created by them, in which at least 35 percent of persons with disabilities due to loss of hearing, speech, and vision work - when filing claims in their own interests;

19. policyholders and insurers – for claims arising from compulsory insurance contracts;

20. plaintiffs and defendants - in disputes related to compensation for damage caused to a citizen by illegal conviction, illegal application of a preventive measure in the form of detention or illegal imposition of an administrative penalty in the form of arrest;

21. The National Bank, its branches, representative offices and departments - when filing claims on issues within their competence;

22. The Commissioner for Human Rights in the Republic of Kazakhstan - when filing claims on issues within his competence;

23. liquidation commissions of forcibly liquidated financial organizations - on claims, applications, complaints filed in the interests of liquidation proceedings;

24. liquidation commissions forcibly terminating the activities of branches of banks - non-residents of the Republic of Kazakhstan, branches of insurance (reinsurance) organizations - non-residents of the Republic of Kazakhstan - on claims, applications, complaints filed in the interests of the procedure for forced termination of activities;

25. temporary administrations of forcibly liquidated financial organizations - on claims, applications, complaints filed in the interests of the temporary administration;

26. banks authorized in accordance with the law of the Republic of Kazakhstan to implement the state investment policy - when filing claims for:

debt collection on loans issued on a repayable basis at the expense of budgetary funds;

foreclosure on property;

bankruptcy of debtors due to their failure to fulfill obligations on external state and state-guaranteed loans, as well as loans issued from budgetary funds;

27. representatives of bondholders - when filing claims on behalf of bondholders regarding issues of failure by issuers to fulfill obligations established by the bond issue prospectus;

28. bankruptcy and rehabilitation managers - when filing claims in the interests of the bankruptcy procedure, rehabilitation procedure within the limits of their powers provided for by the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy;

29. unified accumulative pension fund, voluntary accumulative pension funds - when filing claims and appealing court decisions as part of ongoing work to collect from debtors debts incurred in connection with their failure to fulfill obligations in relation to pension assets;

30. internal affairs bodies - when filing applications on issues related to the expulsion of foreigners and stateless persons from the Republic of Kazakhstan for violation of the legislation of the Republic of Kazakhstan;

31. plaintiffs (applicants) - for claims (applications) for the protection of the rights, freedoms and legitimate interests of individuals and legal entities, including in the interests of an indefinite number of persons, on issues of environmental protection and the use of natural resources;

Note FROM! Subclause 32) is valid until 01/01/2030 in accordance with clause 4) clause 2 of Article 848 of this Code.

32. an organization specializing in improving the quality of loan portfolios of second-tier banks, the sole shareholder of which is the Government of the Republic of Kazakhstan - when filing claims and appealing court decisions;

33. plaintiffs - in claims for recognition of a potential supplier or supplier as an unfair participant in public procurement;

34. an organization that carries out mandatory guarantee of deposits of individuals - in disputes related to the collection from a bank - a participant in the mandatory deposit guarantee system of the amounts of unpaid contributions, as well as penalties for failure to fulfill its obligations under the accession agreement.

The persons specified in part one of this article are exempt from paying state fees in the courts also when appealing judicial acts.

Individuals - heroes of the Soviet Union, heroes of Socialist Labor, persons awarded the Order of Glory of three degrees and Labor Glory of three degrees, "Altyn Kyran", "Otan", awarded the titles "Halyk Kakarmany", "Kazakhstannyn Enbek Yeri", mothers of many children, awarded the title “Mother Heroine”, awarded the “Altyn Alka”, “Kumis Alka” pendants, veterans of the Great Patriotic War, veterans equal in benefits to veterans of the Great Patriotic War, and veterans of military operations on the territory of other states, persons awarded orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War, persons who worked (served) for at least six months from June 22, 1941 to May 9, 1945 and were not awarded orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War, persons with disabilities, as well as one of the parents of a person with a disability since childhood, a child with a disability.

Article 669. Exemption from payment of state duty when preparing documents on acquiring citizenship of the Republic of Kazakhstan

1. The following are exempt from paying state duty:

1. persons who were forced to leave the territory of the Republic of Kazakhstan during periods of mass repression, forced collectivization, as a result of other inhumane political actions, and their descendants - for processing documents on acquiring citizenship of the Republic of Kazakhstan;

2. kandasy - for processing documents on acquiring citizenship of the Republic of Kazakhstan.

2. The specified exemption from payment of state duty is granted once.

Article 670. Exemption from payment of state duty when coordinating invitations of hosts for the issuance of visas of the Republic of Kazakhstan, as well as when issuing, restoring or extending visas of the Republic of Kazakhstan

The following are exempt from paying state duty:

1. when coordinating invitations of hosts for the issuance of visas of the Republic of Kazakhstan:

individuals and legal entities of states that have concluded an international agreement with the Republic of Kazakhstan on mutual refusal to collect consular fees;

receiving persons applying for approval of invitations for issuing visas of the Republic of Kazakhstan:

members of foreign official delegations and accompanying persons traveling to the Republic of Kazakhstan;

foreigners traveling to the Republic of Kazakhstan at the invitation of the Administration of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, the Parliament of the Republic of Kazakhstan, the Constitutional Court of the Republic of Kazakhstan, the Supreme Court of the Republic of Kazakhstan, the Central Election Commission of the Republic of Kazakhstan, the Office of the Government of the Republic of Kazakhstan, state bodies, akimats of regions, cities of republican significance and the capital;

foreigners traveling to the Republic of Kazakhstan with humanitarian assistance agreed with the interested government bodies of the Republic of Kazakhstan;

foreign investors;

ethnic Kazakhs;

children under 16 years of age based on the principle of reciprocity;

2. for the issuance, restoration or extension of visas on the territory of the Republic of Kazakhstan to foreigners and stateless persons:

members of foreign official delegations and accompanying persons arriving in the Republic of Kazakhstan;

arriving in the Republic of Kazakhstan at the invitation of the Administration of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, the Parliament of the Republic of Kazakhstan, the Constitutional Court of the Republic of Kazakhstan, the Supreme Court of the Republic of Kazakhstan, the Central Election Commission of the Republic of Kazakhstan, the Office of the Government of the Republic of Kazakhstan, state bodies, akimats of regions, cities of republican significance and the capital;

foreigners traveling to the Republic of Kazakhstan with humanitarian assistance agreed with the interested government bodies of the Republic of Kazakhstan;

ethnic Kazakhs;

children under 16 years of age based on the principle of reciprocity;

persons who previously held citizenship of the Republic of Kazakhstan, permanently residing abroad and traveling to the Republic of Kazakhstan for the funeral of close relatives;

foreign investors;

3. for the issuance of repeat visas to replace primary visas containing errors made by employees of consular offices of the Republic of Kazakhstan, the Ministry of Foreign Affairs, the Ministry of Internal Affairs of the Republic of Kazakhstan.

Article 671. Exemption from payment of state duty when performing other actions

Exempt from paying state duty if:

1. filing a civil claim in a criminal case;

2. affixing an apostille on documents received for apostille through diplomatic missions and consular offices of the Republic of Kazakhstan;

3. issuance of repeated certificates of registration of acts of civil status - citizens who applied through diplomatic missions and consular offices of the Republic of Kazakhstan;

4. issuance of passports and identity cards of citizens of the Republic of Kazakhstan, as well as residence permits for a foreign citizen in the Republic of Kazakhstan and certificates of stateless persons:

heroes of the Soviet Union, heroes of Socialist Labor;

persons awarded the Order of Glory of three degrees and Order of Labor Glory of three degrees, “Altyn Kyran”, “Otan”, awarded the titles “Halyk Kaharmany”, “Kazakhstannyn Enbek Epi”;

mothers with many children, awarded the title “Mother Heroine”, awarded with pendants “Altyn alka”, “Kumis alka”;

veterans of the Great Patriotic War, veterans equal in benefits to veterans of the Great Patriotic War, and veterans of combat operations on the territory of other states, persons awarded orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War, persons who worked (served) for at least six months from June 22, 1941 to May 9, 1945 and persons with disabilities who were not awarded orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War, as well as one of the parents of a person with a disability since childhood, a child with a disability;

the elderly living in general medical and social institutions for the elderly and people with disabilities, orphans and children without parental care, who are fully supported by the state, living in orphanages and (or) boarding schools;

citizens affected by the Chernobyl disaster;

5. issuance of a state registration license plate for a car, a trailer for a car, motorcycle transport, with the exception of the issuance of state registration license plates of high demand:

heroes of the Soviet Union, heroes of Socialist Labor, persons awarded the Order of Glory of three degrees and Labor Glory of three degrees, "Altyn Kyran", "Otan", awarded the titles "Halyk Kaharmany", "Kazakhstannyn Enbek Epi";

veterans of the Great Patriotic War, veterans equal in benefits to veterans of the Great Patriotic War, and veterans of combat operations on the territory of other states, persons awarded orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War, persons who worked (served) for at least six months from June 22, 1941 to May 9, 1945 and persons with disabilities who were not awarded orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War, as well as one of the parents of a person with a disability since childhood, a child with a disability;

citizens affected by the Chernobyl disaster.

Article 672. Procedure for paying state duty

1. State duty is paid:

1. in cases considered by the courts - before filing a corresponding claim, administrative claim, application (complaint) or application for a court order, with the exception of cases provided for in Article 135 of this Code, cases provided for in part three Article 106 of the Civil Procedure Code of the Republic of Kazakhstan, as well as when the court issues copies of documents;

on appeals from citizens considered by the Constitutional Court of the Republic of Kazakhstan - before filing an appeal;

2. before the issuance of the relevant documents:

for issuing passports and identity cards of citizens of the Republic of Kazakhstan, certificates of stateless persons, residence permits for foreigners in the Republic of Kazakhstan and travel documents;

for the issuance (re-issuance) of a hunter’s certificate (a duplicate of a hunter’s certificate);

for issuing permits for the acquisition, storage or storage and carrying, transportation, conclusions for the import into the territory of the Republic of Kazakhstan and export from the territory of the Republic of Kazakhstan of civilian, service weapons and ammunition for them;

for issuing permits for the purchase of civilian pyrotechnic substances and products using them;

for registration and re-registration of each unit of civil, service weapons of individuals and legal entities (with the exception of cold hunting weapons, signal weapons, mechanical sprayers, aerosol and other devices filled with tear or irritating substances, pneumatic weapons with a muzzle energy of no more than 7.5 J and a caliber up to 4.5 mm inclusive);

in cases related to the acquisition of citizenship of the Republic of Kazakhstan or termination of citizenship of the Republic of Kazakhstan, as well as exit from the Republic of Kazakhstan and entry into the Republic of Kazakhstan;

3. for the issuance of driver’s licenses, tractor driver’s licenses, certificates of state registration of motor vehicles and trailers, state registration license plates, as well as a duplicate of the state registration license plate - before the issuance of the relevant documents, state registration license plates, duplicate of the state registration license plate;

4. for affixing an apostille by state bodies authorized by the Government of the Republic of Kazakhstan on official documents emanating from government bodies and from notaries of the Republic of Kazakhstan - before affixing the apostille.

2. The state duty is credited at the place where legally significant actions were performed and (or) documents were issued by authorized government bodies or officials.

3. Payment of the state duty amount to the budget is made by transfer through banking organizations or by depositing it in cash on the basis of strict reporting forms in the form established by the authorized body.

4. When paying the amount of state duty in cash, such accepted amounts of state duty are handed over by authorized state bodies to banking organizations no later than the next business day from the day on which the money was received for subsequent crediting to the budget. If daily cash receipts are less than 10 times the MCI, money is transferred once every three business days from the day on which the money was received.

Paragraph 2. Consular fee

Article 673. General provisions

A consular fee is a payment to the budget collected by diplomatic missions and consular offices of the Republic of Kazakhstan, the Ministry of Foreign Affairs from foreigners, stateless persons, foreign legal entities - non-residents, individuals and legal entities of the Republic of Kazakhstan, for the performance of consular actions and the issuance of documents of legal significance.

Article 674. Payers of consular fees

Payers of consular fees are foreigners, stateless persons and foreign legal entities - non-residents, individuals and legal entities of the Republic of Kazakhstan, in whose interests consular actions are carried out under Article 675 of this Code.

Article 675. Objects of collection

The consular fee is charged for the following consular actions:

1. registration of a passport of a citizen of the Republic of Kazakhstan, with the exception of registration of diplomatic and service passports of the Republic of Kazakhstan;

2. processing requests from citizens and legal entities of the Republic of Kazakhstan, as well as foreigners and stateless persons, foreign legal entities for the issuance of visas and sending instructions to foreign institutions of the Republic of Kazakhstan for the issuance of visas (visa support);

3. issuance of visas of the Republic of Kazakhstan;

4. issuance of a certificate of return to the Republic of Kazakhstan;

5. processing applications from citizens of the Republic of Kazakhstan on issues of staying abroad;

6. preparation of documents on issues of citizenship of the Republic of Kazakhstan;

7. civil registration;

8. requesting documents;

9. legalization of documents, as well as acceptance and forwarding of documents for apostille;

10. performing notarial acts;

11. storage of a will, a package of documents (except for a will), money, securities and other valuables (except for inherited ones) in a consular office;

12. sale of goods or other property at public auction;

13. acceptance of property or sums of money on deposit for a period of up to six months for transfer by ownership;

14. sending documents by diplomatic mail to legal entities;

15. issuance of a temporary certificate for the right to sail under the State Flag of the Republic of Kazakhstan in case of purchasing a vessel abroad;

16. drawing up or certification of any declaration or other document provided for by the legislation of the Republic of Kazakhstan or international treaties to which the Republic of Kazakhstan is a party, in relation to the courts of the Republic of Kazakhstan;

17. drawing up an act of maritime protest in the event of death or damage to a ship or cargo (shipwreck of ships) of the Republic of Kazakhstan located abroad;

18. issuance of other documents (certificates) of legal significance.

Article 676. Consular fee rates

The Ministry of Foreign Affairs, in agreement with the authorized body and the authorized body in the field of tax policy, develops and approves consular fee rates:

1. collected on the territory of the Republic of Kazakhstan;

2. for performing consular actions on the territory of a foreign state.

The Ministry of Foreign Affairs has the right to establish, in addition to the rates approved in accordance with subparagraph 2) of part one of this article, rates of consular fees for urgency based on the principle of reciprocity.

Article 677. Exemption from payment of consular fees

The consular fee is not charged:

1. in cases provided for by Articles 667 – 671 of this Code;

2. from individuals and legal entities of states that have concluded an international agreement with the Republic of Kazakhstan on mutual refusal to collect consular fees;

3. for requesting, at the request of authorities and individual citizens of states that have concluded an international treaty on legal assistance with the Republic of Kazakhstan, documents on family, civil and criminal cases, on alimony, state benefits and pensions, on adoption;

4. for drawing up and printing notes to foreign diplomatic missions and consular offices on the issuance of visas:

members of official delegations of the Republic of Kazakhstan and accompanying persons;

deputies of the Parliament of the Republic of Kazakhstan;

civil servants of the Republic of Kazakhstan - holders of diplomatic, service or national passports of the Republic of Kazakhstan, traveling on official business;

family members of personnel of foreign institutions of the Republic of Kazakhstan;

close relatives of personnel of foreign institutions of the Republic of Kazakhstan and persons accompanying them, traveling in connection with the illness or death of an employee or employee of a foreign institution of the Republic of Kazakhstan;

5. for processing requests from citizens and legal entities of the Republic of Kazakhstan, as well as foreigners and stateless persons, foreign legal entities for the issuance of visas and sending instructions to foreign institutions of the Republic of Kazakhstan for the issuance of visas (visa support):

members of foreign official delegations and accompanying persons traveling to the Republic of Kazakhstan;

foreigners traveling to the Republic of Kazakhstan to participate in events of republican and international significance (symposiums, conferences and other political, cultural, scientific and sporting events);

foreigners traveling to the Republic of Kazakhstan at the invitation of the Administration of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, the Parliament of the Republic of Kazakhstan, the Constitutional Court of the Republic of Kazakhstan, the Supreme Court of the Republic of Kazakhstan, the Central Election Commission of the Republic of Kazakhstan, the Office of the Government of the Republic of Kazakhstan, state bodies, akimats of regions, cities of republican significance and the capital;

foreigners traveling to the Republic of Kazakhstan with humanitarian assistance agreed with the interested government bodies of the Republic of Kazakhstan;

employees of international organizations traveling to the Republic of Kazakhstan on official business;

foreigners traveling to the Republic of Kazakhstan at the invitation of foreign diplomatic missions and consular offices, as well as international organizations accredited in the Republic of Kazakhstan, based on the principle of reciprocity;

investor visas;

persons of Kazakh nationality who are not citizens of the Republic of Kazakhstan;

children under 16 years of age based on the principle of reciprocity;

6. for issuing visas:

members of foreign official delegations and accompanying persons traveling to the Republic of Kazakhstan;

foreigners traveling to the Republic of Kazakhstan to participate in events of republican and international significance (symposiums, conferences and other political, cultural, scientific and sporting events);

foreigners traveling to the Republic of Kazakhstan at the invitation of the Administration of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, the Parliament of the Republic of Kazakhstan, the Constitutional Court of the Republic of Kazakhstan, the Supreme Court of the Republic of Kazakhstan, the Central Election Commission of the Republic of Kazakhstan, the Administration of the President of the Republic of Kazakhstan, the Office of the Government of the Republic of Kazakhstan;

foreigners traveling to the Republic of Kazakhstan with humanitarian assistance agreed with the interested government bodies of the Republic of Kazakhstan;

employees of international organizations traveling to the Republic of Kazakhstan on official business;

foreigners traveling to the Republic of Kazakhstan at the invitation of foreign diplomatic missions and consular offices, as well as international organizations accredited in the Republic of Kazakhstan, based on the principle of reciprocity;

foreigners - holders of diplomatic and service passports traveling to the Republic of Kazakhstan on official business;

children under 16 years of age based on the principle of reciprocity;

persons of Kazakh nationality who are not citizens of the Republic of Kazakhstan;

former citizens of the Republic of Kazakhstan permanently residing abroad and traveling to the Republic of Kazakhstan for the funeral of close relatives;

investor visas;

business visas;

diplomatic visas;

7. for issuing repeat visas to replace primary visas containing errors made by employees of consular offices of the Republic of Kazakhstan and the Ministry of Foreign Affairs;

8. for issuing certificates of return to the Republic of Kazakhstan and certificates to citizens of the Republic of Kazakhstan who lack documents and money due to their loss, natural disasters or other force majeure circumstances;

9. for issuing death certificates and certificates when sending coffins and urns with the ashes of citizens of the Republic of Kazakhstan who died abroad to the Republic of Kazakhstan;

10. for requesting documents at the request of foreign diplomatic missions and consular offices based on the principle of reciprocity;

11. for the legalization of documents of citizens of the Republic of Kazakhstan requested through foreign institutions of the Republic of Kazakhstan;

12. for the legalization of documents at the request of foreign diplomatic missions and consular offices, as well as international organizations based on the principle of reciprocity;

13. for consular registration and deregistration of citizens of the Republic of Kazakhstan, temporarily and permanently residing abroad, as well as children who are citizens of the Republic of Kazakhstan, transferred for adoption to foreigners.

Article 678. Procedure for paying consular fees

1. The consular fee is paid before consular actions are performed.

2. Diplomatic missions and consular offices of the Republic of Kazakhstan carry out consular actions after the payer pays the consular fee.

3. Payment of consular fees on the territory of the Republic of Kazakhstan, the rate of which is set in US dollars, is made in tenge at the official rate established by the National Bank on the day of payment of the fee.

4. The consular fee is paid:

1. on the territory of the Republic of Kazakhstan - by transfer through second-tier banks or organizations carrying out certain types of banking operations to the budget at the place of consular actions or in cash at consular offices on the basis of strict reporting forms in the form established by the Ministry of Foreign Affairs.

In the case of paying the consular fee in cash, these amounts of the consular fee are submitted by the authorized state body to banking organizations no later than the next business day from the day on which the money was received for subsequent crediting to the budget. If the daily cash receipts are less than 10 times the monthly calculation index, the money is transferred once every three business days from the day on which the money was received;

2. outside the territory of the Republic of Kazakhstan - by transfer through banks or organizations carrying out certain types of banking operations to the bank account of a diplomatic mission or consular office without the right of economic use or in cash at consular offices on the basis of strict reporting forms in the form established by the Ministry of Foreign Affairs.

5. Payment of the consular fee is made in the currency of the state in whose territory consular actions are carried out, or in any other freely convertible currency.

6. Accepted amounts of consular fees abroad are submitted by a diplomatic mission or consular office to a foreign bank in the host state of the diplomatic mission or consular office no later than ten business days from the date of their acceptance for crediting to a foreign bank account.

Consular fees received to a foreign bank account in the currency of the host state of the diplomatic mission or consular office are converted into US dollars, euros, British pounds sterling, Swiss francs, Canadian dollars, Japanese yen, Russian rubles, Chinese yuan by a foreign bank on behalf of the diplomatic mission or consular office of the Republic of Kazakhstan.

The manager of a foreign bank account is the head of a diplomatic mission or consular office of the Republic of Kazakhstan with the right of first signature.

Consular fees received into a foreign bank account are transferred monthly, no later than the 10th day of the month following the reporting month, by a diplomatic mission or consular office to the foreign currency account of the Ministry of Foreign Affairs for further crediting to budget revenues. If monthly receipts from consular fees to a diplomatic mission or consular post are less than $1,000 or its equivalent in the types of currency specified in this paragraph, at the rate at the end of the reporting period, the transfer is made quarterly no later than the 10th day of the month following the reporting period.

The Ministry of Foreign Affairs transfers consular fees transferred by a diplomatic mission or a consular office to the income of the republican budget within three working days from the date of receipt from the National Bank of statements on correspondent accounts in foreign currency with the attachment of payment documents in electronic form.

7. Consular fees paid are non-refundable.

SECTION 15. TAXATION OF NON-RESIDENTS

Article 679. Income of a non-resident from sources in the Republic of Kazakhstan

1. The following types of income are recognized as income of a non-resident from sources in the Republic of Kazakhstan:

1. income from the sale of goods on the territory of the Republic of Kazakhstan, as well as income from the sale of goods located in the Republic of Kazakhstan outside its borders as part of foreign trade activities;

2. income from the performance of work, provision of services on the territory of the Republic of Kazakhstan;

3. income from the provision of information processing services, management, financial, consulting, engineering, marketing, auditing, design, advertising, legal (except for services for representation and protection of rights and legitimate interests in courts, arbitration or arbitration, as well as notary services) services outside the Republic of Kazakhstan.

For the purposes of this section, financial services are recognized as:

activities of participants in the insurance market (except for insurance and (or) reinsurance services), the securities market;

activities of the unified accumulative pension fund and voluntary accumulative pension funds;

banking activities, activities of organizations for carrying out certain types of banking operations (except for services provided to a structural unit of a legal entity - a resident of the Republic of Kazakhstan, located outside the Republic of Kazakhstan, for opening and maintaining bank accounts, transfer, cash transactions, exchange transactions with foreign currency, including exchange transactions with cash foreign currency, acceptance of payment documents for collection);

activities of the central depository and mutual insurance companies;

activities of the social health insurance fund;

activities of the social insurance fund;

4. income of a person registered in a state with preferential taxation from the performance of work, provision of services, regardless of the place of their actual performance, provision, as well as other income established by this article.

The provisions of this subparagraph do not apply to income from:

provision of tourist services to an individual on the territory of such a state;

carrying out airport activities determined in accordance with the legislation of the Republic of Kazakhstan;

5. income of a person registered in a foreign state in the form of obligations for an advance received (prepayment) if one of the following conditions is met:

not satisfied by a non-resident within twelve months from the date of payment of such an advance (prepayment);

not satisfied by the non-resident on the date of submission of liquidation tax reporting upon liquidation of the person who paid the advance (prepayment).

In the event that, during the liquidation of a person who paid an advance (prepayment), in accordance with this Code, a liquidation tax audit is provided for or a conclusion is issued based on the results of desk control, the amount of such obligation is determined as:

the amount of liabilities (except for the amount of value added tax) subject to payment in accordance with the primary documents of the taxpayer and subject to reflection (reflected) in the interim liquidation balance sheet, on the day of approval of such balance

minus

the amount of obligations that will be satisfied in the period from the date of approval of the interim liquidation balance sheet and until the day of completion of the liquidation tax audit or desk control.

Based on the results of the liquidation tax audit, the amount of the liability is determined by the tax authority based on the actual amount of satisfied liabilities for the specified period. The amount of such liability is reflected in the tax audit report.

Based on the results of desk control, the amount of the liability is determined by the tax authority based on the actual amount of satisfied obligations for the specified period and is reflected in the notice of alleged discrepancies based on the results of desk control;

6. income in the form of obligations to pay a resident for the supply of goods, provision of services and performance of work not satisfied by the non-resident within twelve months from the date of such delivery of goods, provision of services and performance of work;

7. income from the increase in value upon sale:

property located on the territory of the Republic of Kazakhstan, the rights to which or transactions for which are subject to state registration in accordance with the laws of the Republic of Kazakhstan;

property located on the territory of the Republic of Kazakhstan, subject to state registration in accordance with the laws of the Republic of Kazakhstan;

securities issued by a resident, as well as participation shares in the authorized capital of a resident legal entity, consortium located in the Republic of Kazakhstan;

shares issued by a non-resident, as well as participation interests in the authorized capital of a non-resident legal entity, consortium, if 50 percent or more of the value of such shares, participation interests or assets of the non-resident legal entity consists of property located in the Republic of Kazakhstan;

8. income from the assignment of the right to claim a debt to a resident or a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment - for the non-resident who has assigned the right to claim.

In this case, the amount of such income is determined in the form of a positive difference between the value of the right of claim for which the assignment was made and the value of the claim to be received from the debtor on the date of assignment of the right of claim, according to the primary documents of the non-resident;

9. income from the assignment of rights of claim when acquiring the right to claim a debt from a resident or a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment, with the exception of the income provided for in subparagraph 10) of this paragraph - for a non-resident acquiring the right of claim.

In this case, the amount of such income is determined in the form of a positive difference between the amount to be received from the debtor upon request of the principal debt, including the amount in excess of the principal debt on the date of assignment of the claim, and the cost of acquiring the claim;

10. income from the assignment of rights of claim when acquiring the right to claim a debt from a resident or a legal entity - a non-resident operating in the Republic of Kazakhstan through a permanent establishment, which are assigned (assigned) in accordance with the laws of the Republic of Kazakhstan “On Banks and Banking Activities in the Republic of Kazakhstan” and “On Microfinance Activities” - for a non-resident acquiring the right of claim.

In this case, the amount of such income is determined in the form of a positive difference between the amount actually paid by the debtor and the cost of acquiring the right of claim.

Income from the assignment of the right of claim is recognized in the tax period in which the positive difference arises (increases). This does not take into account the positive difference previously recognized in previous tax periods;

11. income in the form of penalties (fines, penalties) and other types of sanctions, except for previously unreasonably withheld fines returned from the budget;

12. income in the form of dividends received from a resident legal entity, as well as from mutual investment funds created in accordance with the laws of the Republic of Kazakhstan;

13. income in the form of remuneration, with the exception of remuneration on debt securities;

14. income in the form of interest on debt securities received from the issuer;

15. income in the form of royalties;

16. income from the rental of property that is or will be located in the Republic of Kazakhstan, except for financial leasing;

17. income received from real estate located in the Republic of Kazakhstan;

18. income in the form of insurance premiums paid under insurance contracts for risks arising in the Republic of Kazakhstan;

19. income in the form of insurance premiums paid under reinsurance contracts for risks arising in the Republic of Kazakhstan;

20. income from the provision of international transportation services.

For the purposes of this section, international transportation is any transportation of passengers, baggage, goods, including mail, by sea, river or aircraft, motor vehicle or rail, carried out between points located in different states, one of which is the Republic of Kazakhstan.

For the purposes of this section, the following are not considered international transportation:

transportation carried out exclusively between points located outside the Republic of Kazakhstan, as well as exclusively between points located on the territory of the Republic of Kazakhstan;

transportation of goods via main pipelines;

21. income in the form of payment for demurrage of the vessel during loading and unloading operations in excess of the lay time provided for in the agreement (contract) for sea transportation;

22. income received from the operation of pipelines, power lines, fiber-optic communication lines located on the territory of the Republic of Kazakhstan;

23. income of a non-resident individual from activities in the Republic of Kazakhstan under an employment agreement (agreement, contract) concluded with a resident or non-resident who is an employer;

24. income of a non-resident labor immigrant under an employment contract concluded in accordance with the labor legislation of the Republic of Kazakhstan on the basis of a permit to a labor immigrant;

25. the manager’s fee and (or) other payments to members of the management body (board of directors or other body) received by these persons in connection with the performance of the management duties assigned to them in relation to the resident, regardless of the place of actual performance of such duties;

26. allowances to a non-resident individual paid to him in connection with his residence in the Republic of Kazakhstan by a resident or non-resident who is an employer;

27. income of a non-resident individual from activities in the Republic of Kazakhstan in the form of material benefits received from the employer.

For the purposes of this section, material benefits include, among other things:

payment and (or) reimbursement of the cost of goods, work performed, services provided, received by a non-resident individual from third parties;

a negative difference between the cost of goods, works, services sold to a non-resident individual and the purchase price or cost of these goods, works, services;

writing off the amount of debt or obligation of a non-resident individual;

28. income of a non-resident individual in the form of material benefits received from a person who is not an employer.

For the purposes of this section, material benefits include, among other things:

payment and (or) reimbursement of the cost of goods, work performed, services provided, received by a non-resident individual from third parties;

a negative difference between the cost of goods, works, services sold to a non-resident individual and the purchase price or cost of these goods, works, services;

writing off the amount of debt or obligation of a non-resident individual;

29. pension payments made by a resident accumulative pension fund;

30. insurance payments to non-resident individuals made under a pension annuity agreement;

31. income of a theater, film, radio, television artist, musician, artist, athlete and other non-resident individual from activities in the Republic of Kazakhstan in the field of culture, art and sports, regardless of how and to whom payments are made;

32. income in the form of winnings;

33. income from the provision of independent personal (professional) services in the Republic of Kazakhstan;

34. income in the form of property received free of charge or inherited, including works, services, with the exception of property received free of charge by a non-resident individual from a resident individual.

The cost of work performed free of charge or services provided is determined in the amount of expenses incurred in connection with the performance of such work or provision of services.

The cost of gratuitously received property, with the exception of gratuitously performed work or services provided, is determined in the amount of its book value according to the accounting records of the person who transferred such property as of the date of transfer of the property.

If it is impossible to determine the value of gratuitously received property according to accounting data, as well as inherited property, the value of such property on the date of transfer or inheritance is established in one of the following ways:

based on the value established by the State Corporation as of January 1 of the calendar year during which such property was received;

based on the quote price of a security traded on a Kazakh or foreign stock exchange on the day of receipt of the specified security (entry into inheritance).

If it is impossible to determine the value of gratuitously received or inherited property in the manner prescribed by this subparagraph, the value is determined on the basis of a property valuation report;

35. income from derivative financial instruments;

36. income received from the transfer of property into trust management to a resident who is not charged with fulfilling the tax obligation in the Republic of Kazakhstan for a non-resident who is the founder of the trust management;

37. income from an investment deposit placed in an Islamic bank;

38. other income arising from activities on the territory of the Republic of Kazakhstan;

39. income in the form of:

received financial loan (except for a bank loan) in the amount of the outstanding or partially outstanding principal debt within the terms established by the terms of the financial loan, the repayment period of which is not more than twenty-four months.

If the terms of a financial loan provide for a repayment schedule for the principal debt of the financial loan, then each obligation not fulfilled by a non-resident to a resident in accordance with the repayment schedule for the principal debt of the financial loan is recognized as income;

a financial loan received (except for a bank loan) in the amount of the outstanding or partially outstanding principal debt within the terms established by the terms of the financial loan, the repayment period of which is more than twenty-four months, but not more than sixty months;

a financial loan received (except for a bank loan) in the amount of the principal debt, the repayment period of which is more than sixty months;

payments made by a resident in order to repay a financial loan (except for a bank loan) received by him and credited to an account in a foreign bank located outside the Republic of Kazakhstan;

payments made for the purpose of providing a non-resident with a financial loan (except for a bank loan), under the terms of which the repayment of such a loan will be made to an account in a foreign bank located outside the Republic of Kazakhstan;

an amount calculated by multiplying the average market rate by the amount of payment for a financial loan (except for a bank loan) provided by a resident to an unaffiliated non-resident, the terms of which do not provide for the payment of remuneration for using the loan.

The concept of a financial loan is used in the meaning specified in the Law of the Republic of Kazakhstan “On Currency Regulation and Currency Control”.

2. For the purposes of this section, payment of income means the transfer of money in cash and (or) non-cash forms, securities, participation shares, goods, property, performance of work, provision of services, write-off and (or) offset of debt claims, including in repayment of debt to a non-resident for the payment of income from sources in the Republic of Kazakhstan.

In the absence of actual payment of income, the payment of income is recognized as the state registration of the acquired property.

When taxing dividends arising when adjusting taxable objects in accordance with this Code and the legislation of the Republic of Kazakhstan on transfer pricing, the payment of income is understood as the determination of income in accordance with Article 13 of this Code. In this case, the date of payment of income is March 31 of the year following the reporting tax period.

Article 680. Amounts and payments that are not income of a non-resident from sources in the Republic of Kazakhstan

1. The following is not recognized as income of a non-resident from sources in the Republic of Kazakhstan:

1. the amount of income tax calculated from the income of a non-resident in accordance with the provisions of this Code and paid to the budget of the Republic of Kazakhstan by a tax agent at his own expense without withholding such income tax;

2. compensation for expenses of members of the management body (board of directors or other body) incurred in connection with the performance of the management responsibilities assigned to them by the resident, within the limits of:

actual expenses incurred for travel to the place of performance of management duties and back, including payment of expenses for the reservation, on the basis of documents confirming such expenses (including an electronic ticket, an electronic travel document if there is a document confirming the fact of payment of its cost, as well as a boarding pass or other document confirming the fact of travel and issued by the carrier);

actual expenses incurred for the rental of residential premises outside the Republic of Kazakhstan on the basis of documents confirming such expenses, but not more than the maximum reimbursement rates for the rental of single standard hotel rooms for civil servants on business trips abroad;

actual expenses incurred for renting residential premises within the Republic of Kazakhstan on the basis of documents confirming such expenses;

an amount of money not exceeding 6 times the monthly calculation index in effect on January 1 of the corresponding financial year, for each calendar day of stay within the Republic of Kazakhstan to perform management duties for a period not exceeding forty calendar days;

an amount of money not more than 8 times the monthly calculation index in effect on January 1 of the corresponding financial year, for each calendar day of being outside the Republic of Kazakhstan to perform management duties for a period not exceeding forty calendar days. At the same time, the place of performance of managerial duties should not coincide with the place of permanent residence;

3. the value of property received in the form of a contribution to the authorized capital of a non-resident legal entity, as well as the value of property received by a non-resident issuer from the placement of shares issued by it;

4. payments related to the supply of goods to the territory of the Republic of Kazakhstan as part of foreign trade activities, with the exception of services provided, work performed on the territory of the Republic of Kazakhstan related to this supply.

If, under the terms of an agreement (contract) for the supply of goods, the transaction price includes costs for the provision of services, performance of work on the territory of the Republic of Kazakhstan without separately allocating in the agreement (contract) amounts for purchased goods and (or) such expenses, then the cost of the acquired goods is determined on the basis of the transaction price specified in the agreement (contract) taking into account such expenses.

If, under the terms of an agreement (contract) for the supply of goods, the transaction price includes costs for the provision of services, performance of work on the territory of the Republic of Kazakhstan, and the amount for purchased goods is indicated separately from such costs, then the cost of purchased goods is determined without taking into account the cost of such costs.

5. payment by a government agency of expenses of non-resident individuals for accommodation, meals, travel, stay in airport lounges, visiting cultural events, visas and the cost of souvenirs provided for in the budget (cost estimate) within the framework of events (including receptions, presentations, meetings, conferences and seminars), or their compensation to non-resident individuals on the basis of documents confirming such expenses.

Article 681. Income of a non-resident not subject to taxation in the Republic of Kazakhstan

The following are not subject to taxation:

1. the amount of accumulated (accrued) interest on debt securities paid upon their purchase by resident buyers;

2. income from the transfer of fixed assets under financial leasing under international financial leasing agreements;

3. payments related to cost adjustments based on the quality of sales of crude oil transported through a unified pipeline system outside the Republic of Kazakhstan;

4. income from the increase in the value of a non-resident individual when selling, through open trading on a stock exchange operating on the territory of the Republic of Kazakhstan, securities that are on the official lists of this stock exchange on the day of sale;

5. income from the performance of work, provision of services outside the Republic of Kazakhstan, with the exception of income:

specified in subparagraphs 3), 4) and 5) paragraph 1 of Article 679 of this Code;

related to the activities of a permanent establishment in the Republic of Kazakhstan;

6. material benefit actually produced by the operator of official development assistance, in the form of payment (reimbursement) of living expenses, medical insurance, air travel from the place of residence outside the Republic of Kazakhstan to the place of activity in the Republic of Kazakhstan and back, received by a non-resident individual:

is an employee of an official development assistance operator;

carrying out activities in the Republic of Kazakhstan to perform work, provide services to the operator of official development assistance;

7. remuneration and dividends on securities that are on the date of accrual of such remuneration and dividends in the official list of stock exchanges operating in the territory of the Republic of Kazakhstan.

In this case, the provisions of this subparagraph apply to remuneration and dividends accrued on securities for which trading was carried out on the exchange during the calendar year in accordance with the criteria determined by the Government of the Republic of Kazakhstan;

8. income of a non-resident legal entity received from:

autonomous educational organizations defined by subparagraph 9) of paragraph 2 of Article 15 of this Code;

a non-profit organization applying the provisions of Article 329 of this Code, established by the person specified in paragraph two of this subparagraph;

autonomous educational organizations defined by subparagraph 9) paragraph 2 of Article 15 of this Code, for the performance of work, provision of services for the types of activities specified in subparagraph 9) paragraph 2 of Article 15 of this Code;

AIFC bodies or AIFC body organizations;

9. income from the increase in value upon the sale of debt securities, the issuer of which is a resident legal entity, with the exception of the income of a person who is a resident of a state with preferential taxation, subject to the simultaneous fulfillment of the following conditions:

on the day of sale of debt securities, the taxpayer has owned these debt securities for more than three years;

such a legal entity - the issuer is not a subsoil user;

the property of persons (persons) who are (are) subsoil users (subsoil users) in the value of the assets of such legal entity - issuer on the day of such sale is no more than 50 percent.

For the purposes of this subclause, a subsoil user is not recognized as a subsoil user who is such solely due to the possession of the right to extract groundwater and (or) common minerals for its own needs.

In this case, the share of the property of persons (persons) who are (are) subsoil users (subsoil users) in the value of the assets of the legal entity - issuer is determined by the authorized body;

10. property transferred to non-residents by the official development assistance operator;

Note FROM! Subclause 11) is valid until 01/01/2029 in accordance with clause 3) clause 2 of Article 848 of this Code.

11. income, with the exception of the income of a person registered in a state with preferential taxation, from the provision of consulting, marketing, engineering services, services in the field of information security, work on the creation of data processing centers, paid by a legal entity - a participant in the Astana Hub.

The provision of this subparagraph applies subject to the acquisition of such works, services for the implementation of activities included in the list of priority activities in the field of information and communication technologies, approved by the authorized body in the field of informatization in agreement with the central authorized body for state planning, the authorized body in the field of technical regulation and the authorized body;

12. material benefit actually produced by the autonomous educational organization specified in subparagraph 9) paragraph 2 of Article 15 of this Code, in the form of payment (reimbursement) for living expenses, medical insurance, air travel from the place of residence outside the Republic of Kazakhstan to the place of activity in the Republic of Kazakhstan and back received by a non-resident individual:

being an employee of such an autonomous educational organization;

carrying out activities in the Republic of Kazakhstan to perform work, provide services to such an autonomous educational organization;

being an employee of a non-resident legal entity performing work, providing services to such an autonomous educational organization, and directly performing such work and providing such services;

13. income of a non-resident legal entity, with the exception of the income of a person registered in a state with preferential taxation, in the form of royalties, paid by a legal entity - participant of the Astana Hub.

The provision of this subparagraph applies to income in the form of royalties paid for the purpose of carrying out activities included in the list of priority activities in the field of information and communication technologies, approved by the authorized body in the field of informatization in agreement with the central authorized body for state planning, the authorized body in the field of state support of industrial and innovative activities and the authorized body;

14. remuneration on government issued securities, agency bonds, as well as income from the increase in value upon their sale;

15. income from the provision of services for opening and maintaining correspondent accounts of resident banks and making settlements on them, as well as settlements through international payment cards.

Article 682. Income tax rates at source of payment

1. Income of a non-resident from sources in the Republic of Kazakhstan is subject to taxation at the source of payment at the following rates, unless otherwise established clause 2 of this article:

1. income determined by Article 679 of this Code, with the exception of income specified in subparagraphs 2) – 9) of this paragraph - 20 percent;

2. insurance premiums under risk insurance contracts – 15 percent;

3. insurance premiums under risk reinsurance agreements – 5 percent;

4. income from the provision of international transportation services – 5 percent;

5. income from capital gains, dividends, remuneration, royalties, with the exception of income specified in subparagraphs 6) - 7) of this points - 15 percent;

6. dividends paid to a person directly or indirectly owning at least twenty-five percent of the capital of the resident legal entity paying the dividends:

No.

Amount of taxable income

Bid

1

up to 230,000 times the monthly calculation index* (inclusive)

5 percent

2

over 230,000 times the monthly calculation indicator*

the amount of tax on taxable income in the amount of 230,000 times the monthly calculation index* + 15 percent on the amount exceeding it

* for the purpose of applying subparagraphs 6) and 8) of this article, the monthly calculation indicator valid as of January 1 of the corresponding financial year.

7. interest on credits (borrowings), debt securities – 10 percent;

8. income specified in clause 3 of Article 693 of this Code:

No.

Amount of taxable income

Bid

1

up to 8,500 times the monthly calculation index* (inclusive)

10 percent

2

over 8,500 times the monthly calculation indicator*

the amount of tax on taxable income in the amount of 8,500 times the monthly calculation index* + 15 percent on the amount exceeding it

9. income in the form of winnings in gambling and (or) betting – 10 percent.

The taxpayer has the right to apply the rates established by an international treaty in the manner established by this Code.

2. The income of a person registered in a state with preferential taxation is subject to taxation at source at a rate of 20 percent.

Note FROM! Part 1 of clause 3 is valid until 01/01/2029 in accordance with clauses 3) clause 2 of Article 848 of this Code.

3. Income from the increase in value upon the sale of shares issued by legal entities specified in Article 17 of this Code, participation interests in legal entities specified in Article 17 of this Code, as well as dividends received from legal entities specified in Article 17 of this Code are subject to taxation at the source of payment at the rate of 5 percent.

The provisions of this article do not apply to a non-resident operating in the Republic of Kazakhstan through a permanent establishment.

Chapter 72. PROCEDURE FOR TAXATION OF INCOME OF A NON-RESIDENT LEGAL ENTITY WHOSE ACTIVITIES DOES NOT LEAD TO THE FORMATION OF A PERMANENT INSTITUTION IN THE REPUBLIC OF KAZAKHSTAN

Article 683. Procedure for calculating and withholding corporate income tax at the source of payment

1. Income from sources in the Republic of Kazakhstan of a non-resident legal entity whose activities do not lead to the formation of a permanent establishment in the Republic of Kazakhstan (hereinafter for the purposes of this chapter - non-resident) is subject to corporate income tax at the source of payment without deductions.

In this case, the amount of corporate income tax withheld at the source of payment is calculated by the tax agent by applying the rates established by Article 682 of this Code to the amount of income specified in Article 679 of this Code, with the exception of income specified in Article 681 of this Code.

The calculation and withholding of corporate income tax on income taxed at the source of payment is carried out by the tax agent:

1. no later than the day of payment of income to a non-resident - for accrued and paid income;

2. no later than the deadline established by clause 1 of Article 359 of this Code for submitting an income tax return - on accrued and unpaid income that is deducted.

2. Corporate income tax at the source of payment is withheld by the tax agent, regardless of the form and place of payment of income to a non-resident.

3. Taxation of a non-resident’s income at the source of payment is carried out regardless of the non-resident’s disposal of his income in favor of third parties and (or) his structural divisions in other states.

4. Notwithstanding the provisions of this article, the calculation, withholding and transfer of corporate income tax at the source of payment to the budget from the income of a non-resident legal entity from the increase in value are carried out in the manner prescribed by Article 687 of this Code.

5. When taxing a non-resident’s income in the form of royalties, amounts of income for the provision of maintenance services and technical support services are not subject to taxation as income in the form of royalties if they are indicated separately from the amount of income that is a royalty.

In the absence of the specified division, the entire amount of the non-resident’s income is subject to taxation as royalties.

6. When a tax agent pays the amount of corporate income tax calculated on the income of a non-resident in accordance with the provisions of this Code, at the expense of its own funds without withholding, the duty of the tax agent to withhold and transfer corporate income tax at the source of payment is considered fulfilled.

7. The duty and responsibility for calculating, withholding and transferring corporate income tax to the budget at the source of payment rests with the following persons paying income to a non-resident and recognized as tax agents:

1. individual entrepreneur;

2. a non-resident legal entity operating in the Republic of Kazakhstan through a structural unit;

3. a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment without opening a structural unit;

4. a resident legal entity, including the issuer of the underlying asset of depository receipts;

5. the person paying income from the increase in value specified in part one clause 1 of Article 687 of this Code.

In this case, an individual paying the income specified in clause 1 of part one of Article 687 of this Code, for the purpose of implementing part one of this subclause, is recognized as a tax agent, with the exception of cases of transactions with securities on the stock exchange;

6. a resident legal entity that is a service company when a non-resident debtor pays the income established by subparagraph 10 of paragraph 1 of Article 679 of this Code, for assets the rights of claim for which are assigned (assigned) in accordance with the laws of the Republic of Kazakhstan "On banks and banking activities in the Republic of Kazakhstan and "On microfinance activities";

7. individual entrepreneur, resident legal entity who are debtors for assets, rights (claims) for which are assigned (assigned) in accordance with the laws of the Republic of Kazakhstan “On banks and banking activities in the Republic of Kazakhstan” and “On microfinance activities", on income established by subparagraph 10) paragraph 1 of Article 679 of this Code, in the absence of a trust management agreement between a non-resident and a service company determined subparagraph 6) of this paragraph.

8. If there are provisions in a contract concluded with a non-resident that provide for the performance and provision of various types of work and services on the territory of the Republic of Kazakhstan and abroad, the procedure for calculating and withholding income tax at the source of payment established by this article is applied to each type of work and services separately. Each stage of work performed, services provided by a non-resident within the framework of a single production and technological cycle is considered as a separate type of work, services for the purpose of calculating and withholding income tax at the source of payment from the income of a non-resident.

At the same time, the total amount of income of a non-resident under the above contract must be reasonably distributed among income received from performing work and providing services in the Republic of Kazakhstan and abroad.

In order to apply the provisions of this paragraph, a non-resident is obliged to provide the recipient of services with copies of accounting documentation drawn up in accordance with the legislation of the Republic of Kazakhstan and (or) a foreign state, confirming the distribution of the total amount of income of a non-resident into income received from performing work, providing services in the Republic of Kazakhstan, and for income received from performing work, providing services outside its borders.

In the absence of such distribution or unreasonable distribution of income of a non-resident, which led to an understatement of the amount of income of a non-resident subject to taxation in the Republic of Kazakhstan in accordance with the provisions of this article, the total amount of income of a non-resident received under the above contract from the performance of work, provision of services both in the Republic of Kazakhstan and abroad is subject to taxation.

Article 684. Procedure and terms for transferring corporate income tax at the source of payment

1. Corporate income tax at source of payment, withheld from the income of a non-resident, is subject to transfer by the tax agent to the budget:

1. for accrued and paid amounts of income, except for the case specified in subparagraph 3) of this paragraph - no later than twenty-five calendar days after the end of the month in which the income was paid, at the official exchange rate established on the date of payment of income;

2. for accrued but unpaid amounts of income when deducting them - no later than ten calendar days after the deadline established for filing a corporate income tax return, at the official rate established on the last day of the tax period established by clause 1 of the article 358 of this Code, in the corporate income tax return, for which the non-resident’s income is deducted.

The provisions of this subparagraph do not apply to interest on debt securities and deposits, the maturity of which occurs after ten calendar days after the deadline established for filing a corporate income tax return. In this case, the provisions of subparagraph 1) of paragraph 1 of this article apply;

3. in the case of prepayment (advance payment) - no later than twenty-five calendar days after the end of the month in which the non-resident’s income was accrued within the amount of the prepayment paid, at the official exchange rate established on the date of accrual of income.

4. in the case of the supply of goods, provision of services and performance of work by a resident - no later than twenty-five calendar days after the end of the month in which the non-resident’s income was accrued within the amount of obligations for the delivery of goods, services provided and work performed, at the official exchange rate established on the date of accrual of income.

In case of full fulfillment by a non-resident of obligations to a resident under the conditions specified in paragraph two of subparagraph 5) and subparagraph 6) of paragraph 1 of Article 679 of this Code, the tax agent has the right to make changes and additions to the previously submitted tax reporting on income tax withheld at the source of payment from the income of a non-resident, in accordance with Article 116 of this Code. If an overpaid amount of corporate income tax occurs, the tax agent has the right to offset and (or) return such amount in the manner prescribed by paragraph 1 of Chapter 10 of this Code;

2. Corporate income tax at source of payment, withheld from the income of a non-resident specified in subparagraph 39) paragraph 1 of Article 679 of this Code, is subject to transfer by the tax agent to the budget:

1. for income provided for in the first paragraph subparagraph 39) of paragraph 1 of Article 679 of this Code - no later than twenty-five calendar days after the end of the month in which the repayment period of the financial loan expired;

2. for income provided for in paragraph four subparagraph 39) paragraph 1 of Article 679 of this Code - no later than twenty-five calendar days after the end of the month in which the twenty-four month repayment period of the financial loan from the date of its issuance expired;

3. for income provided for in paragraph five subparagraph 39) paragraph 1 of Article 679 of this Code - no later than twenty-five calendar days after the end of the month in which the financial loan was issued;

4. for income provided for in paragraph six subparagraph 39) paragraph 1 of Article 679 of this Code - no later than twenty-five calendar days after the end of the month in which the payment for repayment of the financial loan was made;

5. for income provided for in paragraphs seven and eight subparagraph 39) paragraph 1 of Article 679 of this Code - no later than twenty-five calendar days after the end of the month in which the payment for the financial loan was made.

Calculation, accrual, and withholding of income tax are carried out at the official exchange rate established on the date of payment of income.

3. If a non-resident fully fulfills obligations to a resident within the time limits established by the terms of the financial loan in parts two and three subparagraph 39) paragraph 1 of Article 679 of this Code, the tax agent has the right to make changes and additions to the previously submitted tax reporting on income tax withheld at the source of payment from the income of a non-resident, in accordance with Article 116 of this Code. If an overpaid amount of corporate income tax occurs, the tax agent has the right to offset and (or) return such amount in the manner prescribed by paragraph 1 of Chapter 10 of this Code;

4. If the accrued amount of income of a non-resident was included as deductions in the corporate income tax return for the tax period established by clause 1 of Article 358 of this Code, but the payment of such income to the non-resident was made after the expiration of such period, then income tax at the source of payment is subject to transfer by the tax agent to the budget within the time limits established by subparagraph 2) of paragraph 1 of this article.

5. The transfer of the amount of income tax from the income of a non-resident at the source of payment to the budget is carried out by the tax agent at the location.

Article 685. Submission of tax reports

The tax agent is obliged to submit to the tax authority at the place of its location a calculation of corporate income tax withheld at source on the income of a non-resident, and any payment from sources in the Republic of Kazakhstan within the following periods:

1. for the first, second and third quarters - no later than the 15th day of the second month following the quarter in which the income was paid to a non-resident;

2. for the fourth quarter - no later than March 31 of the year following the reporting tax period established by clause 1 of Article 358 of this Code, in which the payment of income to a non-resident was made and (or) for which the accrued but unpaid income of a non-resident was deducted.

Article 686. Features of tax reporting

A non-resident carrying out activities in the Republic of Kazakhstan through a structural unit that does not lead to the formation of a permanent establishment in accordance with an international treaty or clause 2 of Article 226 of this Code, submits a corporate income tax return to the tax authority at the location within the time limit established by clause 1 Article 359 of this Code.

Article 687. Calculation, withholding and transfer of tax on income from gains in value upon sale of property located in the Republic of Kazakhstan

1. This article applies to the income of a non-resident from sources in the Republic of Kazakhstan from the increase in value upon sale of:

1. property located on the territory of the Republic of Kazakhstan, the rights to which or transactions for which are subject to state registration in accordance with the laws of the Republic of Kazakhstan;

2. property located on the territory of the Republic of Kazakhstan, subject to state registration in accordance with the laws of the Republic of Kazakhstan;

3. securities issued by a resident, and participation shares in the authorized capital of a resident legal entity or consortium, the participant (participants) of which is (are) the resident legal entity, including the subsoil user (subsoil users);

4. shares by resident persons, including a legal entity-issuer, when the value of the assets of such a legal entity, the shares of which are sold, consists of 50 percent or more of the property of a resident person, including a subsoil user, on the day of such sale.

The provision of this subparagraph also applies to the sale of a participation interest in a legal entity or consortium;

5. shares by non-resident persons, including a non-resident legal entity - issuer, when the value of the assets of such a non-resident legal entity, whose shares are sold, consists of 50 percent or more of the property of a resident person, including a subsoil user, located in the Republic of Kazakhstan, on the day of such sale. The provisions of this subparagraph also apply to the sale of a participation interest in a legal entity or consortium.

In this case, the increase in value is determined in the following order:

1. when selling the property specified in subparagraphs 1) and 2) of this paragraph - as a positive difference between the cost of selling the property and the cost of its acquisition;

2. upon sale of shares and participation interests - in accordance with Articles 250, 251 and 252 of this Code.

For the purposes of this paragraph, a subsoil user is not recognized as a subsoil user who is such solely due to the possession of the right to extract groundwater and (or) common minerals for its own needs.

2. The procedure for determining the share of property as a percentage of the value of the sold shares or participation interest on the day of sale, as well as the share of property of persons (persons) who are (are) subsoil users (subsoil users), in the value of the assets of a resident legal entity, including the legal entity - issuer, is determined by the authorized body.

3. Income of a non-resident specified in paragraph 1 of this article, with the exception of income specified in subparagraph 4) and 9) Article 681 of this Code are subject to income tax at the source of payment at the rate established by Article 682 of this Code.

4. Authorized state and local executive bodies, including those carrying out state regulation in the field of subsoil use in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, are required to submit to the authorized body information about the transaction for the purchase and sale of property specified in clause 1 of this article.

5. At the request of the tax authority, the person whose property is secured by the securities and participation shares being sold is obliged to provide information about the transaction for the purchase and sale of securities and participation shares specified in clause 1 of this article, attaching notarized copies of supporting documents.

6. The authorized body, within thirty working days from the date of receipt in accordance with clause 4 of this article, sends such information to the tax authority at the location of the legal entity, whose property is secured by the securities being sold and the participation interest.

7. The tax authority at the location of the legal entity whose property secures the marketable securities and participation interest, within five working days from the date of receipt of the information specified in clause 4 of this article, is obliged to send to the legal entity whose property secures the marketable securities and participation interest, information about the acquirer of shares (participatory interests), as well as the purchase price of such shares (participatory interests). Information on other property specified in clause 1 of this article is sent to the tax authority at the location of the resident legal entity selling such property.

8. The person selling property, including shares, participation interests, is obliged to provide the buyer-tax agent with a copy of the document confirming the cost of acquisition (contribution).

In case of failure to provide the tax agent with a document confirming the cost of the acquisition (contribution), the sales value is subject to income tax at the source of payment.

9. The duty and responsibility for calculating, withholding and transferring income tax at the source of payment to the budget rests with the tax agent paying the income.

10. A non-resident legal entity that is a tax agent is obliged to register with the tax authority.

11. Income tax at the source of payment is withheld by the tax agent at the time of payment of income to a non-resident, regardless of the form and place of payment of income.

12. The transfer of the amount of income tax to the budget is carried out by the tax agent within the time limits established by Article 684 of this Code.

Tax reporting on income tax withheld at the source of payment from the income of non-residents is submitted by the tax agent - the taxpayer within the time limits established by Article 685 and 694 of this Code, to the tax authority at the place of its registration in the Republic of Kazakhstan.

13. Income tax can be paid at the expense of the tax agent (taxpayer) by a resident legal entity, including a subsoil user.

In this case, income tax is subject to transfer to the budget by such a resident legal entity no later than twenty-five calendar days after the end of the month in which the amount of income tax was received from the tax agent (taxpayer).

Tax reporting on income tax withheld at the source of payment from the income of a non-resident is submitted by such a resident legal entity no later than the 15th day of the second month following the quarter in which the amount of income tax was received from the tax agent (taxpayer) to the tax authority at the location of the resident legal entity in the Republic of Kazakhstan.

The amount of income tax transferred by a tax agent (taxpayer) to a resident legal entity on property, including shares, the participation interest of which is sold, is not recognized as income of such a resident legal entity.

14. In case of non-compliance by the tax agent (taxpayer) with the provisions of paragraphs 12 and 13 of this article, legal a resident person whose shares are being sold has the right, at his own expense, to pay income tax on income from capital gains for a non-resident.

Payment of income tax in this case is made no later than twenty-five calendar days after the end of the month in which the information specified in clause 6 of this article was received.

A resident legal entity whose shares are being sold, when paying income tax in accordance with this clause, is obliged to submit income tax reporting to the tax authority at its location no later than the 15th day of the second month following the quarter in which the information specified in [clause] was received 6](https://adilet.zan.kz/rus/docs/K2500000214#z11236) of this article.

In this case, the amount of tax paid for a non-resident is not subject to deduction when determining the taxable income of a resident legal entity whose shares are sold.

15. In case of failure by a tax agent, a resident legal entity selling shares, participation interests, to comply with the provisions of clause 11, 12, 13 and 14 of this article, the tax authority has the right to assess taxes on the basis of information from authorized state and local executive bodies to a resident legal entity whose property secures the sold shares, participation interest, in the manner established by this article, using the rates determined by article 682 of this Code.

Fulfillment of the obligation is entrusted to the resident legal entity, whose property secures the sold shares, participation interest, including the subsoil user, in the manner prescribed by Article 95 and Chapter 17 of this Code.

For the purposes of this paragraph, the procedure and terms for calculating tax are determined by the authorized body.

Chapter 73. PROCEDURE FOR TAXATION OF INCOME OF A NON-RESIDENT LEGAL ENTITY CARRYING OUT OPERATIONS IN THE REPUBLIC OF KAZAKHSTAN THROUGH A PERMANENT ESTABLISHMENT

Article 688. Determination of taxable income

1. Unless otherwise established by this article and Article 690 of this Code, the determination of taxable income, calculation and payment of corporate income tax on the income of a permanent establishment of a non-resident legal entity are carried out in accordance with the provisions of this article and chapters 24 – 32 and 34 – 38 of this Code.

2. The total annual income of a permanent establishment of a non-resident legal entity consists of income:

1. from sources in the Republic of Kazakhstan, provided for in paragraph 1 of Article 679 of this Code;

2. specified in paragraph 1 of Article 237 of this Code, not included in subparagraph 1) part one of this paragraph;

3. from sources outside the Republic of Kazakhstan, including through employees or other hired personnel;

4. a non-resident legal entity, including income from its structural divisions in other states, received from activities in the Republic of Kazakhstan identical or similar to those carried out through the permanent establishment of this non-resident legal entity in the Republic of Kazakhstan.

In order to be included in the total annual income, the income of a permanent establishment of a non-resident legal entity provided for by this paragraph must be related to its activities and received (receivable) from the date of commencement of activities in the Republic of Kazakhstan.

The total annual income of a permanent establishment of a non-resident legal entity does not include the excess of the amount of positive exchange rate difference over the amount of negative exchange rate difference arising in accordance with international financial reporting standards and the legislation of the Republic of Kazakhstan on accounting and financial reporting for obligations to:

1. a non-resident legal entity that has created such a permanent establishment;

2. another structural unit of the specified non-resident legal entity.

3. When a non-resident, together with his permanent establishment, carries out business activities in the Republic of Kazakhstan or abroad within the framework of one project or related projects, the income of such a permanent establishment will be considered the income that it could receive when carrying out the same activities on the same or similar terms as a separate legal entity.

4. When selling goods produced by a permanent establishment of a non-resident legal entity in the Republic of Kazakhstan, by another structural unit of a non-resident legal entity located outside the Republic of Kazakhstan that created such a permanent establishment, the income of the permanent establishment is recognized as the income that said permanent establishment could receive from the sale of goods on the same or similar terms as a separate legal entity.

5. The income of a permanent establishment of a non-resident legal entity for the purposes of applying this article is determined taking into account the norms of the legislation of the Republic of Kazakhstan on transfer pricing.

6. Deductions include expenses directly related to the receipt of income from activities in the Republic of Kazakhstan through a permanent establishment, regardless of whether they are incurred in the Republic of Kazakhstan or abroad.

The provisions of this paragraph do not apply to expenses that are not deductible in accordance with this Code.

7. A non-resident legal entity does not have the right to deduct to a permanent establishment the amounts presented to the permanent establishment in the form of:

1. royalties, fees, charges and other payments for the use or provision of the right to use the property or intellectual property of this non-resident legal entity;

2. income for services provided by a non-resident legal entity to a permanent establishment;

3. remuneration on loans provided by this non-resident legal entity to a permanent establishment;

4. expenses not related to the receipt of income from the activities of a non-resident legal entity through a permanent establishment in the Republic of Kazakhstan;

5. undocumented expenses;

6. management and general administrative expenses of a non-resident legal entity, defined by clause 2 of Article 708 of this Code, not related to the implementation of activities in the Republic of Kazakhstan through a permanent establishment.

8. The excess of the amount of negative exchange rate difference over the amount of positive exchange rate difference arising in accordance with international financial reporting standards and the legislation of the Republic of Kazakhstan on accounting and financial reporting for the obligations of a permanent establishment of a non-resident legal entity shall not be included in deductions of a permanent establishment of a non-resident legal entity:

1. a non-resident legal entity that has created such a permanent establishment;

2. another structural unit of the specified non-resident legal entity.

Article 689. Procedure for taxation of net income

1. The net income of a non-resident legal entity from activities in the Republic of Kazakhstan through a permanent establishment is subject to corporate income tax on net income at a rate of 15 percent.

Net income is determined in the following order:

taxable income reduced by the amount of income and expenses provided for in Chapter 24 of this Code, as well as by the amount of losses transferred in accordance with Chapter 35 of this Code,

minus

the amount of corporate income tax calculated by multiplying the rate established by Article 357 of this Code and taxable income, reduced by the amount of income and expenses provided for by Chapter 24 of this Code, as well as the amount of losses transferred in accordance with Chapter 35 of this Code.

2. The calculated amount of corporate income tax is reflected in the corporate income tax return.

3. A non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment shall pay corporate income tax on net income to the budget at the location of the permanent establishment within ten calendar days after the deadline established for filing a corporate income tax return.

Article 690. Procedure for taxation of income of a non-resident legal entity in the Republic of Kazakhstan in the presence of a permanent establishment registered in the Republic of Kazakhstan

1. The tax agent shall calculate, withhold and transfer corporate income tax at a rate of 20 percent without making deductions when paying the following income to a non-resident legal entity:

1. from performing work, providing services on the territory of the Republic of Kazakhstan;

2. received by a non-resident legal entity, including income received by its structural divisions in other states when carrying out activities in the Republic of Kazakhstan that are identical or similar to those carried out through the permanent establishment of this non-resident legal entity in the Republic of Kazakhstan;

3. from carrying out business activities in the Republic of Kazakhstan and abroad, together with its permanent establishment in the Republic of Kazakhstan, within the framework of one project and (or) related projects.

The provision of part one of this paragraph applies if the following conditions are simultaneously met:

1. the absence of a contract concluded with a structural unit of a non-resident legal entity or its permanent establishment without opening a branch or representative office;

2. absence of an invoice for goods, works, services sold, issued by a branch or representative office of a non-resident legal entity or its permanent establishment without opening a branch or representative office.

2. A non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment:

1. includes retrospectively in the total annual income of a permanent establishment in the Republic of Kazakhstan the income specified in clause 1 of this article, if such income is related to the activities of a permanent establishment;

2. calculates corporate income tax in accordance with Articles 688 and 689 of this Code;

3. submits a corporate income tax return to the tax authority at the location of such permanent establishment, including the specified income;

4. reduces (offset) the amount of tax calculated by a permanent establishment by the amount of corporate income tax withheld at the source of payment from the income of such a non-resident legal entity in accordance with this paragraph. A reduction in corporate income tax is made if there are documents confirming the tax withholding by the tax agent.

The positive difference between the amount of corporate income tax withheld by the tax agent and the amount of corporate income tax calculated by the permanent establishment of a non-resident legal entity in the Republic of Kazakhstan is carried forward to subsequent tax periods within the limitation period.

3. If the income specified in clause 1 of this article is not related to the activities of a permanent establishment, a non-resident has the right to apply the provision of an international treaty regarding the return of withheld corporate income tax from the budget in the manner prescribed by this Code.

Article 691. Procedure for taxation of income of a non-resident legal entity from activities leading to the formation of a permanent establishment in the Republic of Kazakhstan that is not registered with the tax authority or registered in violation of the deadlines

1. Income of a non-resident legal entity received from activities in the Republic of Kazakhstan through a permanent establishment that has not registered with the tax authorities is subject to corporate income tax at the source of payment without deductions at a rate of 20 percent.

2. A non-resident legal entity operating through a permanent establishment that registers with the tax authorities in violation of the deadlines for such registration is obliged, retrospectively from the date of commencement of business activities that led to the formation of a permanent establishment:

1. calculate the tax obligations incurred to pay taxes from the date of commencement of business activities, except for the tax obligations of the tax agent;

2. reflect in the initially submitted declarations for the relevant types of taxes the objects of taxation and objects related to taxation.

The amount of corporate income tax calculated by the permanent establishment of a non-resident legal entity in the Republic of Kazakhstan is reduced by the amount of corporate income tax withheld at the source of payment by the tax agent from the income of such a non-resident legal entity for the specified period.

A reduction in corporate income tax is made if there are documents confirming the tax withholding by the tax agent.

Chapter 74. PROCEDURE FOR TAXATION OF INCOME OF NON-RESIDENT INDIVIDUALS

Article 692. Procedure for calculating, withholding and transferring individual income tax on income subject to taxation at the source of payment

1. Income of a non-resident individual from sources in the Republic of Kazakhstan, with the exception of income specified in clause 1 of Article 693 and clause 4 Article 738 of this Code, are subject to individual income tax at the source of payment at the rates specified in Article 682 of this Code, without making tax deductions, unless otherwise provided by this article.

2. Notwithstanding the provisions of this article, the calculation, withholding and transfer of individual income tax at the source of payment to the budget from the income of a non-resident individual from the increase in value are carried out in the manner prescribed by Article 687 of this Code.

3. Calculation of individual income tax at the source of payment is carried out by a tax agent without making tax deductions by applying the rate established by subparagraph 8) paragraph 1 of Article 682 of this Code to the amount of the following income of a non-resident individual, including income determined by Article 372 of this Code, taking into account the provisions provided for in paragraph 5 of Article 372 of this Code:

from activities in the Republic of Kazakhstan under an employment agreement (agreement, contract) concluded with a resident or non-resident who is an employer;

from activities in the Republic of Kazakhstan in the form of material benefits received from the employer;

fees of the manager and (or) other payments to members of the management body (board of directors or other body) received by these persons in connection with the performance of the management duties assigned to them in relation to the resident, regardless of the place of actual performance of such duties;

allowances paid to him in connection with his residence in the Republic of Kazakhstan by a resident or non-resident who is an employer;

insurance payment to non-resident individuals made under a pension annuity agreement;

pension payments made by a resident savings pension fund.

4. Taxation of the income of a non-resident individual at the source of payment is carried out regardless of the non-resident’s disposal of his income in favor of third parties.

5. Calculation and withholding of individual income tax, except for the case specified in clause 8 of this article, are carried out by the tax agent on accrued and paid income taxed at the source of payment no later than the day the income is paid to a non-resident.

Personal income tax at the source of payment is withheld by the tax agent, regardless of the form and place of payment of income to a non-resident individual.

6. The tax agent is obliged to transfer the amount of individual income tax withheld at the source of payment to the location no later than the 25th day of the month following the month in which the tax is subject to withholding.

7. When paying income in foreign currency, the amount of income taxed at the source of payment is recalculated in tenge using the official exchange rate established on the date of payment of income.

8. When providing foreign personnel by a non-resident whose activities do not form a permanent establishment in the Republic of Kazakhstan in accordance with the provisions of subparagraph 2) of paragraph 2 of Article 226 of this Code, the income of such personnel from activities in the Republic of Kazakhstan is subject to individual income tax at the source of payment.

In this case, the object of individual income tax is the income of a non-resident individual, including other material benefits received by such a person in connection with activities in the Republic of Kazakhstan.

If income is paid to provided personnel by a non-resident, the tax base for the purpose of calculating individual income tax is determined by the tax agent on the basis of documents submitted by the non-resident in accordance with subparagraph 2) paragraph 2 of Article 226 of this Code.

Withholding of individual income tax at the source of payment from the income of foreign personnel is carried out by a tax agent when paying income to a non-resident legal entity for services in providing foreign personnel.

Calculation of individual income tax withheld at the source of payment is carried out by the tax agent by applying the rate established by subparagraph 8) paragraph 1 of Article 682 of this Code to the amount of income of foreign personnel determined in accordance with this paragraph taking into account the provisions of paragraph 5 Article 372 of this Code, without tax deductions.

The tax agent is obliged to transfer the amounts of individual income tax withheld at the source of payment at the location before the 25th day of the month following the month in which the tax is subject to withholding.

9. The duty and responsibility for calculating, withholding and transferring individual income tax at the source of payment to the budget rests with the following persons paying income to a non-resident and recognized as tax agents:

1. individual entrepreneur;

2. a non-resident legal entity operating in the Republic of Kazakhstan through a structural unit;

3. a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment without opening a structural unit;

4. a resident legal entity, including the issuer of the underlying asset of depositary receipts.

For the purposes of this chapter, a resident legal entity, by its decision, has the right to recognize as a tax agent for individual income tax withheld at the source of payment its structural unit for income taxed at the source of payment that is paid (to be paid) by such a structural unit in the manner prescribed by Article 439 of this Code;

5. the person paying income from the increase in value specified in part one clause 1 of Article 687 of this Code.

In this case, an individual paying the income specified in part one clause 1 of Article 687 of this Code, for the purpose of implementing part one of this subclause, is recognized as a tax agent, with the exception of cases of transactions with securities on the stock exchange.

10. When a tax agent pays the amount of individual income tax calculated on the income of a non-resident individual in accordance with the provisions of this Code, at his own expense without withholding, the tax agent’s obligation to withhold and transfer individual income tax at the source of payment is considered fulfilled.

Article 693. Procedure for taxation of income of foreigners and stateless persons sent to the Republic of Kazakhstan by a non-resident legal entity not registered as a taxpayer of the Republic of Kazakhstan

1. The taxation procedure established by this article applies to the income of foreigners and stateless persons sent to the Republic of Kazakhstan by a non-resident legal entity not registered as a taxpayer of the Republic of Kazakhstan, including income determined by Article 372 of this Code, received (receivable):

from activities in the Republic of Kazakhstan under an employment agreement (agreement, contract) concluded with such a non-resident legal entity that is an employer;

from activities in the Republic of Kazakhstan under a civil law agreement (contract) concluded with such a non-resident legal entity;

from activities in the Republic of Kazakhstan in the form of material benefits received from a person who is not an employer;

allowances paid in connection with residence in the Republic of Kazakhstan by such a non-resident legal entity.

For the purposes of this article, a non-resident legal entity not registered as a taxpayer of the Republic of Kazakhstan is also recognized as a non-resident legal entity registered as a taxpayer of the Republic of Kazakhstan in connection with the opening of a current account with resident banks and (or) in connection with the occurrence of obligations in accordance with Article 687 of this Code.

The provisions of this article apply to the income of a foreigner or stateless person sent to the Republic of Kazakhstan specified in this article, unless otherwise established by clause 8 of Article 692 of this Code, subject to the simultaneous fulfillment of the following conditions:

1. a foreigner or stateless person is an employee and (or) contractor (subcontractor) of a non-resident legal entity not registered as a taxpayer of the Republic of Kazakhstan, or an employee of a contractor (subcontractor) of the specified non-resident legal entity;

2. a foreigner or stateless person is recognized as permanently residing in the Republic of Kazakhstan in accordance with subparagraph 1) paragraph 2 of Article 222 of this Code.

Moreover, if a foreigner or stateless person is not recognized as permanently residing in the Republic of Kazakhstan in accordance with clause 2 of Article 222 of this Code, then income from activities in the Republic of Kazakhstan in the form of material benefits received from a person who is not an employer is subject to taxation at the rate established by Article 682 of this Code.

2. The duty and responsibility for calculating, withholding and transferring individual income tax at the source of payment to the budget from the income of a foreigner or stateless person specified in clause 1 of this article is assigned to the person (including a non-resident operating through a permanent establishment) in whose favor work is performed and services are provided by a non-resident legal entity. Such a person is recognized as a tax agent.

3. Calculation of individual income tax is carried out by a tax agent from the income of a foreigner or stateless person specified in the document submitted by the non-resident in accordance with this paragraph, without making tax deductions at the rate established by subparagraph 8) of paragraph 1 of Article 682 of this Code. In this case, a non-resident legal entity is obliged to submit to the tax agent:

notarized copies of an individual employment agreement (contract) and (or) a civil law agreement concluded with a foreigner or stateless person sent to the Republic of Kazakhstan;

another document containing information about the income of an individual received from employment under an employment contract and (or) a civil law contract concluded with such a non-resident.

In case of failure to provide the tax agent with the documents specified in this paragraph, income in the amount of 80 percent of the amount of income payable to a non-resident legal entity for work performed, services provided, which is distributed in equal shares to all foreigners and stateless persons, is subject to individual income tax at the source of payment.

In this case, the income specified in this paragraph is subject to reduction by the amount:

income specified in the documents specified in this paragraph, if submitted;

income from activities in the Republic of Kazakhstan in the form of material benefits received from a person who is not an employer, if such income is provided for by the terms of the agreement (contract, agreement).

4. Personal income tax at the source of payment is calculated and withheld by the tax agent no later than the day of payment of income to a non-resident legal entity, regardless of the form and place of payment of income.

5. Transfer of individual income tax from the income of a foreigner or stateless person to the budget is made by the tax agent at his location before the 25th day of the month following the month in which the tax is subject to withholding in accordance with clause 4 of this article.

6. When paying income in foreign currency, the amount of income taxed at the source of payment is recalculated in tenge using the official exchange rate established on the date of payment of income.

Article 694. Submission of personal income tax and social tax declaration

The declaration for individual income tax and social tax is submitted by the tax agent to the tax authority at the place of payment of the tax quarterly no later than the 15th day of the second month following the quarter that includes the reporting tax periods.

Article 695. Procedure for calculating and paying individual income tax on income of a non-resident individual received from sources in the Republic of Kazakhstan from a person who is not a tax agent

1. The provisions of this article apply to the income of a non-resident individual received from sources in the Republic of Kazakhstan from a person who is not a tax agent in accordance with the provisions of this Code.

2. Calculation of individual income tax on income of a non-resident individual received from sources in the Republic of Kazakhstan from a person who is not a tax agent in accordance with the provisions of this Code is carried out by applying the rate established by Article 682 of this Code to the accrued amount of income without taxation deductions.

3. Payment of individual income tax is made by a non-resident individual independently no later than ten calendar days after the deadline established for submitting a declaration of income and property of an individual for the tax period.

Article 696. Procedure for calculating and paying individual income tax on the income of a non-resident labor immigrant

1. The income of a non-resident labor immigrant who has entered into an employment contract in accordance with the labor legislation of the Republic of Kazakhstan on the basis of permission for the labor immigrant to perform work or provide services consists of the following income:

1. the amount of the minimum taxable income in the amount of 40 times the monthly calculation index in force on January 1 of the corresponding financial year, for each month of performance of work, provision of services for the relevant period specified by the non-resident labor immigrant in the application for obtaining (extension) of a permit to the non-resident labor immigrant;

2. the amount of excess of the income to be received under the employment contract for the corresponding period specified by the non-resident labor immigrant in the application for obtaining (extension) of a permit to the non-resident labor immigrant, over the amount of the minimum taxable income for the same period - if there is such an excess.

2. The taxable amount of income of a non-resident labor immigrant in the form of excess is determined as:

income received from performing work, providing services for each month of performing work, providing services for the corresponding period specified in the permit for a labor immigrant:

minus

the amount of minimum taxable income for the same period

minus

an amount equal to 14 times the monthly calculation index effective as of January 1 of the corresponding financial year for each month of work (provision of services) for the same period.

3. Payment of individual income tax calculated by a non-resident labor immigrant on the amount of the minimum taxable income is made before the receipt (extension) of a permit for the labor immigrant - at the place of residence of the non-resident labor immigrant.

4. Payment of individual income tax calculated on the taxable amount of income of a non-resident labor immigrant in the form of excess for the tax period is made by the non-resident labor immigrant no later than ten calendar days after the deadline for submitting a declaration of income and property - at the place of stay.

5. If the amount of individual income tax paid during the tax period, calculated from the amount of the minimum taxable income, exceeds the amount of individual income tax calculated for the reporting tax period from the income of a non-resident labor immigrant, then such excess is not the amount of overpaid individual income tax and is not subject to refund or offset.

Article 697. Submission of a declaration of income and property of an individual

1. Unless otherwise established by this article, a declaration of income and property of an individual is submitted to the tax authority at the place of residence (residence) of the taxpayer no later than July 1 of the year following the reporting calendar year, by a non-resident individual receiving income from sources in the Republic of Kazakhstan, subject to taxation independently in accordance with this Code.

In case of leaving the Republic of Kazakhstan during the current tax period without subsequent entry into the territory of the Republic of Kazakhstan before July 1 of the year following the reporting calendar year, a non-resident individual has the right to submit a declaration of income and property of the individual and pay individual income tax during the current tax period. In this case, a declaration of income and property of an individual is submitted for the period from the beginning of the current tax period to the date of departure of such a person outside the Republic of Kazakhstan.

2. A declaration of income and property of an individual is submitted by a non-resident labor immigrant who received the income specified in subparagraph 24 of paragraph 1 of Article 679 of this Code, in case of excess of the amount of individual income tax calculated for the reporting tax period, above the amount of individual income tax paid on the minimum taxable income.

A declaration of income and property of an individual for the income provided for in this paragraph is submitted by a non-resident labor immigrant to the tax authority at the place of residence no later than July 1 of the year following the reporting tax period.

Moreover, in the event of a non-resident labor immigrant leaving the Republic of Kazakhstan who received the income specified in subparagraph 24 paragraph 1 of Article 679, during the tax period, a declaration (declarations) on income and property of an individual is (are) submitted before the date of departure such person outside the Republic of Kazakhstan.

Chapter 75. SPECIAL PROVISIONS UNDER INTERNATIONAL TREATIES GOVERNING ISSUES OF AVOIDING DOUBLE TAXATION AND PREVENTING TAX EVADATION

Paragraph 1. General provisions

Article 698. Conditions and procedure for applying an international treaty

1. An international treaty regulating the avoidance of double taxation and the prevention of tax evasion, one of the parties to which is the Republic of Kazakhstan (hereinafter referred to as the international treaty), applies to persons who are residents of one or both states that have concluded such an agreement.

The provisions of this article do not apply to a resident of a state with which an international treaty has been concluded, if this resident uses the provisions of this international treaty in the interests of another person who is not a resident of the state with which an international treaty has been concluded.

2. The provisions of an international treaty are applied in the manner determined by this Code and the relevant international treaty.

If an international treaty is amended by a multilateral international treaty on the implementation of measures related to tax treaties in order to counteract the erosion of the tax base and the shifting of profits from taxation (hereinafter referred to as a multilateral international treaty), such an international treaty is applied taking into account the changes made.

3. When a tax agent pays the amount of income tax calculated on the income of a non-resident in accordance with the provisions of this Code, at his own expense without deducting it from the non-resident’s income, the provisions of the international treaty do not apply.

Article 699. The procedure for a non-resident to submit an application for a refund of income tax paid from the budget on the basis of an international treaty

1. When applying the provisions of an international treaty, a non-resident has the right to a refund of income tax in the manner determined by this article and Articles 700 and 701 of this Code, in the following cases:

1. withholding and transferring to the budget by a tax agent in accordance with the provisions of this Code of income tax on non-resident income received from sources in the Republic of Kazakhstan;

2. calculation and payment by a non-resident of income tax on income from activities in the Republic of Kazakhstan through a structural unit that does not lead to the formation of a permanent establishment in accordance with an international treaty;

3. payment by a non-resident to the budget of income tax on income received from sources in the Republic of Kazakhstan, in accordance with the provisions of this Code.

In this case, the non-resident is obliged to submit a tax application to the tax authority for a refund of paid income tax from the budget (hereinafter for the purposes of this article and Article 700 and 701 of this Code - application) with the attachment of documents specified in clauses 3 and 4 of this article.

2. The application is submitted by a non-resident in the form approved by the authorized body, in two copies, to the tax authority that is superior to the tax authority at the location (residence, stay) of the tax agent.

The date of submission of the application to the tax authority is the date of receipt of the application by the tax authority.

3. The following documents must be attached to the application:

1. copies of contracts (agreements, agreements) for the performance of work, provision of services or for other purposes;

2. a document confirming the residence of a non-resident;

3. copies of accounting or other documents confirming the amounts of income received and taxes withheld and paid;

4. copies of documents confirming the provision of services and performance of work;

5. in the case of performance of work, provision of services by a non-resident on the territory of the Republic of Kazakhstan through workers or other personnel hired by a non-resident for such purposes - copies of documents identifying such individuals and documents confirming the duration of their stay on the territory of the Republic of Kazakhstan;

6. additionally in case of submission of an application by a legal entity

notarized copies of constituent documents or

extracts from the trade register (register of shareholders) or other similar document provided for by the legislation of the state in which the non-resident is registered, indicating the founders (participants) and majority shareholders of the non-resident legal entity.

If a non-resident, in accordance with the requirements of the legislation of a foreign state, does not have constituent documents or an obligation to register in the trade register (register of shareholders) or other similar document provided for by the legislation of the state in which the non-resident is registered, such non-resident submits to the tax agent:

the document (act) that served as the basis for the creation of a non-resident, the legal (legal) force of which is confirmed by the relevant authority of the foreign state in which such a non-resident is registered,

or another document indicating the organizational structure of the consolidated group, the participant of which is a non-resident, reflecting the names of all its participants and their geographical location (names of the states (territories) where the participants of the consolidated group were created (established), and the state and tax registration numbers of all participants of the consolidated group.

Additionally, if an application is submitted by an individual, a copy of an identity document.

The provisions of this paragraph do not apply if an application is submitted in accordance with paragraph 4 of this article.

4. When a non-resident submits an application for a refund of income tax on income received from shares, which are the underlying asset of depositary receipts, the following documents are attached to the application:

1. account statement received from the central depository, containing:

name or surname, first name and patronymic of the non-resident;

information on the number and type of depository receipts;

name and details of the non-resident’s identity document (for an individual), tax registration number in the country of incorporation of the non-resident or its equivalent (if available), number and date of state registration of the non-resident (for a legal entity);

2. the decision of the general meeting of shareholders of the issuer of shares, which are the underlying asset of depositary receipts, on the payment of dividends for a certain period, indicating the size of the dividend per share and the date of compilation of the list of shareholders entitled to receive dividends;

3. statements from a foreign currency account on received amounts of dividends;

4. a document confirming the residence of a non-resident who is the final (actual) recipient (owner) of income on shares, which is the underlying asset of depositary receipts.

5. When a non-resident submits an application for a refund of income tax on income received from an increase in value, the following copies of documents are attached to the application:

1. specified in subparagraphs 1) – 3), 5) and 6) paragraph 3 of this article;

2. confirming the purchase and sale of shares, participation interests and other property, indicating the purchase and sale price.

6. If the documents specified in clauses 3, 4 and 5 of this article are compiled in a foreign language, the non-resident is obliged to attach their notarized translation in Kazakh or Russian.

7. An application for a refund of income tax withheld from income from the performance of work or provision of services is submitted by a non-resident upon completion of the performance of work or provision of services in the Republic of Kazakhstan.

Under long-term contracts, a non-resident has the right to submit an application to the tax authority upon completion of each stage of work or provision of services.

For the purposes of this section, a long-term contract is a contract (agreement) for the performance of work, provision of services, not completed within a twelve-month period from the date of its conclusion.

8. The application is submitted by a non-resident to the tax authority before the expiration of the limitation period, unless otherwise established by an international treaty.

9. The tax authority refuses to consider the application in the following cases:

1. a non-resident submits an application after the expiration of the period established by clause 7 of this article.

In this case, a non-resident does not have the right to re-submit an application;

2. non-compliance of the document confirming residence with the requirements established by Article 702 of this Code;

3. failure by a non-resident to submit documents specified in clauses 3, 4 and 5 of this article;

4. failure by a non-resident to comply with the provisions of clause 2 of this article;

5. when re-submitting an application for a previously considered (verified) period, following which the tax authority made a decision to refuse to refund income tax from the budget on one of the following grounds:

recognition as a permanent establishment (permanent place of business) of a non-resident in the Republic of Kazakhstan in accordance with Article 226 of this Code;

withholding and transfer to the budget by the tax agent of income tax on non-resident income received from sources in the Republic of Kazakhstan at the expense of its own funds;

6. non-occurrence of the cases specified in clause 1 of this article.

In this case, the decision of the tax authority to refuse to consider the application is handed to the non-resident against signature or sent by registered mail with a notification attached with the application and submitted documents within ten working days from the date of their receipt by the tax authority, indicating the reasons for the refusal.

In case of refusal of the tax authority to consider the application on the grounds provided for in subparagraphs 2), 3) and 4) of this paragraph, a non-resident has the right, within the time limit established by paragraph 8 of this article, to re-submit an application if he eliminates the violations committed.

Article 700. Procedure for considering a non-resident’s application and making a decision based on the results of the consideration

1. The tax authority shall consider the application of a non-resident submitted in accordance with Article 699 of this Code within twenty working days from the date of its submission by the non-resident.

The period for consideration of the application provided for in part one of this paragraph is suspended for the period:

1. conducting the thematic inspection specified in clause 3 of this article;

2. from the date the tax authority sent the request specified in paragraphs 2 and 5 of this article, until the date of receipt of a response to such a request.

2. During the consideration of a non-resident’s application, the tax authority has the right to send requests to other tax authorities, authorized state bodies, competent authorities of foreign states, banks and organizations carrying out certain types of banking operations, and other organizations operating in the territory of the Republic of Kazakhstan, to provide the necessary information, as well as to a non-resident - on issues related to tax refund.

3. When considering an application from a non-resident, the tax authority conducts, in the manner prescribed by Chapter 15 of this Code, a thematic audit on the issue of refund of income tax paid from the budget based on the application of a non-resident, except for the cases specified in paragraphs 5 and 6 of this article.

4. If a non-resident has a structural unit in the Republic of Kazakhstan, the tax authority considering the application is obliged to send to the tax authority at the location of such a structural unit a request to conduct a comprehensive tax audit of the non-resident for the period of limitation period regarding the fulfillment of tax obligations and the presence or absence of a permanent establishment in the Republic of Kazakhstan.

5. In the event of liquidation (termination of activities), bankruptcy of a tax agent, the tax authority has the right to send a request to the competent authority of the country of residence of the non-resident, whose application is being considered, to provide information about the relationship between the tax agent and the non-resident.

In this case, the decision specified in clause 7 of this article is made on the basis of information received from the competent authority of the country of residence of the non-resident at the request of the tax authority and (or) tax reporting data on income tax withheld at the source of payment provided by liquidated (ceased activity) or recognized bankrupt tax agent.

In the event of a written refusal by the competent authority of a foreign state to provide information on a request sent on the grounds provided for in part one of this paragraph, or failure to provide a response within more than two years from the date of sending the request, the tax authority is obliged to refuse to consider the application. In this case, the taxpayer has the right to initiate a mutual agreement procedure in accordance with the provisions of Article 232 of this Code.

6. In the case of payment by a non-resident individual to the budget of income tax on income received from persons who are not tax agents, the decision specified in clause 7 of this article is made on the basis of the documents attached to the application for an income tax refund, determined by clause 3 of Article 686 of this Code, and data from income tax reporting submitted by a non-resident.

7. Based on the results of consideration of the non-resident’s application, the tax authority makes one of the following decisions:

1. about refund of income tax in full or in part;

2. refusal to refund income tax.

The decision of the tax authority is made in writing and signed by the head or his deputy.

When the tax authority makes a decision to refund income tax in full or in part, the amount of income tax to be refunded in accordance with the provisions of an international treaty is marked on the submitted application, and the application is certified by the signature of the head or his deputy and the seal of the tax authority.

The decision of the tax authority based on the results of consideration of the application must indicate:

1. date of decision;

2. the name of the tax authority that made the decision;

3. full name of the non-resident who submitted the application;

4. tax registration number in the country of incorporation of the non-resident or its equivalent (if available);

5. in the event of a decision on a refund, the amount of income tax to be refunded to the non-resident from the budget;

6. in the event of a decision to refuse an income tax refund in full or in part - justification with reference to the norms of the legislation of the Republic of Kazakhstan, taking into account the results of a thematic tax audit conducted in accordance with Chapter 15 of this Code, and (or) an international treaty and (or) indicating information received on the basis of a tax request authority from the competent authority of a foreign state, which the tax authority was guided by when making such a decision.

8. If income tax is paid to the budget and the tax authority makes a decision to refund the income tax in full or in part, copies of the decision and application of the non-resident are sent by such tax authority to the tax authority in which the tax agent (taxpayer) who paid the income tax is registered at the location (residence, stay).

The tax authority with which the tax agent (taxpayer) is registered at the place of location (residence, stay) refunds the amount of income tax from the budget to the non-resident in the manner prescribed by paragraph 1 Chapter 11 of this Code, within thirty working days from the date of such decision.

9. The decision of the tax authority, with one copy of the non-resident’s application attached, is handed to the non-resident against signature or sent by registered mail with acknowledgment of receipt.

The date of receipt by a non-resident of the decision of the tax authority is the date of delivery or marking of the non-resident in the notification by a postal or other communication organization.

Article 701. Procedure for appealing a decision based on the results of consideration of a non-resident’s application and making a decision based on the results of consideration of the complaint

1. In case of disagreement with the decision of the tax authority specified in clause 7 of Article 700 of this Code, a non-resident has the right to appeal it to the authorized body.

The complaint is submitted in writing within ninety calendar days from the day following the day of receipt of the decision of the tax authority.

In this case, a copy of the complaint must be sent by the non-resident to the tax authority whose decision is being appealed.

The date of filing a complaint with the authorized body is the date the complaint was received by the authorized body.

2. The complaint must indicate:

1. date of signing of the complaint by the non-resident;

2. last name, first name and patronymic or full name of the person filing the complaint, his place of residence (location);

3. tax registration number in the country of incorporation of the non-resident or its equivalent (if available);

4. the name of the tax authority whose decision is being appealed by the non-resident;

5. the circumstances on which the non-resident filing the complaint substantiates his claims, and evidence confirming these circumstances;

6. list of attached documents.

The complaint is signed by a non-resident or a person who is his representative.

3. Attached to the complaint:

1. copies of the application and decision of the tax authority;

2. documents established by paragraphs 3 or 4 of Article 699 of this Code, with the exception of the application;

3. documents confirming the circumstances on which the non-resident bases his claims;

4. other documents related to the case.

4. The authorized body refuses to consider a non-resident’s complaint in the following cases:

1. filing a complaint by a non-resident after the expiration of the period established by part two clause 1 of this article;

2. non-compliance of the content of the complaint with the requirements established by clause 2 of this article;

3. non-compliance of the document confirming residence with the requirements established by Article 702 of this Code;

4. failure by a non-resident to submit documents established by paragraphs 3 or 4 of Article 699 of this Code;

5. filing by a non-resident of a complaint (application) to the court against the decision of the tax authority specified in clause 7 of Article 700 of this Code.

The decision to refuse to consider the complaint is sent to the non-resident in writing within ten working days from the date of filing the complaint with the authorized body.

In case of refusal by the authorized body to consider the complaint on the grounds provided for in subparagraphs 2), 3) and 4) part one of this paragraph, a non-resident has the right, within ninety calendar days from the date of receipt of the decision to refuse to consider the complaint, to re-submit it if the violations are eliminated.

5. The authorized body shall consider the complaint of a non-resident within thirty working days from the date of filing the complaint with the authorized body.

In this case, the period for consideration of the complaint is suspended if the authorized body sends requests to the competent authority of a foreign state or other government bodies of the Republic of Kazakhstan, banks and organizations carrying out certain types of banking operations, other organizations operating in the territory of the Republic of Kazakhstan to provide the necessary information, as well as to a non-resident - on issues related to the consideration of his application, before receiving such information.

6. Based on the results of consideration of a non-resident’s complaint, the authorized body makes one of the following decisions:

1. about refund of income tax in full or in part;

2. refusal to refund income tax.

The decision of the authorized body is handed over to the non-resident against signature or sent to him by registered mail with acknowledgment of receipt.

The date of receipt of the decision of the authorized body by a non-resident is the date of delivery or marking of the non-resident in the notification by a postal or other communication organization.

The decision of the authorized body based on the results of consideration of the complaint must indicate:

1. date of decision;

2. full name of the non-resident who submitted the application;

3. tax registration number in the country of incorporation of the non-resident or its equivalent (if available);

4. in the event of a decision on a refund, the amount of income tax to be refunded to the non-resident from the state budget;

5. in case of a decision to refuse an income tax refund - justification with reference to the norms of the legislation of the Republic of Kazakhstan and (or) an international treaty and (or) indicating information received on the basis of a request from the authorized body from the competent authority of a foreign state, which guided the tax authority when making such a decision.

7. A copy of the decision of the authorized body is sent to the tax authority whose decision was appealed by the non-resident.

If the authorized body makes a decision to refund income tax, the tax authority whose decision was appealed by a non-resident shall indicate on the application previously submitted by the non-resident to such tax authority the amount of income tax to be refunded in accordance with the provisions of the international treaty. The date of certification of the application is the date such tax authority receives a copy of the decision of the authorized body. In this case, the application is certified by the signature of the head or his deputy and the seal of such a tax authority and is handed to the non-resident against signature or sent by registered mail with acknowledgment of receipt.

The tax authority, whose decision was appealed by a non-resident, sends copies of the said decision and the certified application of such a non-resident to the tax authority with which the tax agent (taxpayer) who paid the income tax is registered at the place of location (residence, stay).

Article 702. Requirements for a document confirming the residence of a non-resident

1. For the purpose of applying the provisions of this section, a document confirming the residence of a non-resident is an official document confirming that the non-resident recipient of the income is a resident of the state with which the Republic of Kazakhstan has concluded an international treaty, presented in one of the following types:

1. an original certified by the competent authority of a foreign state whose resident is a non-resident. The signature of an official and the seal of the competent authority confirming the residence of a non-resident must be legalized in the manner prescribed by the legislation of the Republic of Kazakhstan, or a document legalizing the signature of an official and the seal of the competent authority must be placed on:

Internet resource of the state body carrying out legalization;

an Internet resource of another government organization or a public notary chamber that collects (stores) electronic apostilles of a foreign state;

2. a notarized copy of the original document that meets the requirements of subparagraph 1) of this paragraph. The signature and seal of a foreign notary must be legalized in the manner prescribed by the legislation of the Republic of Kazakhstan, or a document legalizing the signature and seal of a foreign notary is posted on:

Internet resource of the state body carrying out legalization;

an Internet resource of another government organization or a public notary chamber that collects (stores) electronic apostilles of a foreign state;

3. a paper copy of an electronic document confirming the residence of a non-resident, posted on the Internet resource of the competent authority of a foreign state.

If a shortened (not complete) version of a paper copy of an electronic document is posted on the Internet resource of a competent authority of a foreign state, but it confirms that a non-resident is a resident of a foreign state, such a document is recognized as a document confirming the residence of this person for the specified period.

2. Legalization in the manner determined by the legislation of the Republic of Kazakhstan is not required if:

a document confirming the residence of a non-resident is posted on the Internet resource of the competent authority of a foreign state;

a different procedure has been established for certifying the authenticity of the signature and seal of the person(s) specified in clause 1 of this article:

international treaty of the Republic of Kazakhstan;

between the authorized body and the competent authority of a foreign state within the framework of the mutual agreement procedure carried out in accordance with Article 232 of this Code;

decision of the EAEU body.

3. A non-resident is recognized as a resident of the state with which the Republic of Kazakhstan has concluded an international treaty, if:

indicating the period of time in the document confirming the residence of a non-resident - during the specified period;

confirmation of residence for a certain date - for a period of time from the beginning of the calendar year until the date on which the residence of a non-resident is confirmed;

in the absence of a time period in the document confirming the residence of a non-resident - during the calendar year in which such a document was issued (posted on the Internet resource of the competent authority of a foreign state).

Article 703. Certificate on the amounts of income received from sources in the Republic of Kazakhstan and taxes withheld and paid

1. A non-resident has the right to obtain from the tax authority a certificate about the amounts of income received from sources in the Republic of Kazakhstan and taxes withheld and paid (hereinafter for the purposes of this article - a certificate) if such tax is payable to the budget of the Republic of Kazakhstan, including on the basis of an international treaty, and is not subject to refund in accordance with Articles 699, 700 and 701 of this Code.

A tax agent also has the right to receive a certificate from the tax authority regarding the amount of income accrued and (or) paid by such a tax agent to a non-resident and taxes withheld (paid) on such income. In this case, a power of attorney is not required in accordance with Article 38 of this Code.

2. To obtain a certificate, a non-resident (tax agent) is required to submit a tax application to the following tax authority:

1. on the income of a legal entity - a non-resident operating in the Republic of Kazakhstan without establishing a permanent establishment - at the location of the tax agent;

2. permanent establishment of a non-resident - at the location of such permanent establishment;

3. a foreigner or stateless person paying taxes on income from sources in the Republic of Kazakhstan independently, at the place of stay (residence) in the Republic of Kazakhstan;

4. for the income of a foreigner or stateless person not specified in subparagraph 3) of this paragraph - at the location of the tax agent.

3. The tax authority sends a refusal to issue a certificate to a non-resident (tax agent) when:

identifying a discrepancy between the tax application data of a non-resident (tax agent) and the data specified in the tax reporting forms of the taxpayer and (or) tax agent;

no tax payment;

the presence of tax debts from the taxpayer and (or) tax agent for the transfer of tax on non-resident income as of the date of filing the tax application;

4. The certificate is issued no later than ten calendar days from the latest of the following dates:

filing a tax application;

submission by the non-resident taxpayer and (or) tax agent of the appropriate tax reporting form, which reflects the amounts of accrued income of the non-resident and taxes payable.

Article 704. Assistance in collecting taxes

1. The authorized body, in accordance with the provisions of an international treaty, in order to fulfill an outstanding tax obligation, has the right to request assistance from the competent authority of a foreign state by sending a tax demand.

A tax claim is sent to the competent authority of a foreign state in the event of non-fulfillment or improper fulfillment of a tax obligation by a non-resident on income from sources in the Republic of Kazakhstan, as well as income of a permanent establishment of a non-resident from sources outside the Republic of Kazakhstan, only after applying all possible enforcement measures.

2. Upon receipt of a request for assistance from a competent authority of a foreign state, the authorized body has the right to ensure the fulfillment of the tax obligation of a resident arising in a foreign state.

At the same time, the authorized body considers the legality of paying taxes on a resident’s income from sources in a foreign country in accordance with the provisions of an international treaty and issues a conclusion.

3. In the event of a positive conclusion at the request of the competent authority of a foreign state, the authorized body, in accordance with the provisions of the international treaty, ensures the fulfillment of tax obligations by the resident in the manner prescribed by this Code.

The tax amount is transferred by the resident taxpayer at the request of the authorized body to the account of the competent authority of the foreign state specified in the request for assistance in collecting taxes sent in accordance with the provisions of the international treaty.

4. The authorized body considers requests from the competent authority of a foreign state on the principles of reciprocity.

5. The provisions of this article apply until the expiration of the limitation period, unless otherwise determined by an international treaty

Paragraph 2. The procedure for applying an international treaty by a tax agent independently

Article 705. The procedure for applying an international treaty regarding the complete exemption from taxation of non-resident income received from sources in the Republic of Kazakhstan

1. The procedure for applying the provisions of an international treaty established by this article applies to the income of a non-resident provided for by Article 679 of this Code, with the exception of income:

1. in respect of which a different procedure for applying the provisions of an international treaty is provided in accordance with Articles 706, 707, 712, 713 and 714 of this Code;

2. defined by Article 687 of this Code, in respect of which a different procedure for applying the provisions of an international treaty is provided in accordance with Article 699, 700 and 701 of this Code;

3. from the provision of services and (or) performance of work in the presence of a registered structural unit of a non-resident and (or) a permanent establishment without opening a branch or representative office, in respect of which a different procedure for applying the provisions of an international treaty is provided in accordance with Article 699, 700 and 701 of this Code;

4. from the provision of services and (or) performance of work within the framework of one project and (or) related projects leading to the formation of a permanent establishment in the Republic of Kazakhstan.

The relatedness of projects is determined by the tax agent independently in accordance with Article 228 of this Code.

2. A tax agent has the right to independently apply tax exemption when paying income to a non-resident or deducting accrued but unpaid income of a non-resident, subject to the following conditions:

1. an international treaty has been concluded and ratified with the state of residence of the non-resident;

2. within the period established by clause 3 of this article, a document confirming the residence of a non-resident has been submitted.

A document confirming the residence of a non-resident must comply with the requirements established by Article 702 of this Code.

3. A document confirming residence is presented by a non-resident to the tax agent no later than one of the following dates, which occurs first:

1. March 31 of the year following the tax period for corporate income tax in which the payment of income to a non-resident occurred or the unpaid income of a non-resident was deducted;

2. no later than five working days before the completion of the tax audit on the issue of fulfillment of the tax obligation for income tax withheld at the source of payment for the tax period.

4. If a non-resident legal entity provides services and (or) performs work in the Republic of Kazakhstan within a period that does not lead to the formation of a permanent establishment in the Republic of Kazakhstan, such non-resident, along with a document confirming residence, presents to the tax agent one of the following documents:

1. notarized copies of constituent documents;

2. an extract from the trade register (register of shareholders) or another similar document provided for by the legislation of the state in which the non-resident is registered, indicating the founders (participants) and majority shareholders of the non-resident legal entity.

If a non-resident does not have the documents specified in this paragraph, such non-resident shall submit to the tax agent one of the following documents:

1. the document (act) that served as the basis for the creation of a non-resident, in which such a non-resident is registered;

2. a document indicating the organizational structure of the consolidated group, the participant of which is a non-resident, reflecting the names of all its participants and their geographical location (names of states (territories) where the participants of the consolidated group were created (established), and the state and tax registration numbers of all participants of the consolidated group.

Advertisement article, represents one of the following documents:

1. a notarized copy of the agreement on joint activities;

2. another document confirming the share of his participation in the joint activity.

If a non-resident does not form a permanent establishment as a result of the provision of services or performance of work within the framework of such an agreement (contract) and related projects, the tax agent has the right to apply the provisions of the international treaty to the income of the non-resident legal entity in proportion to the share of its participation in the joint activity specified in the document confirming the share of its participation in the joint activity.

7. The tax agent, no later than five calendar days from the date established for the submission of tax reports for the fourth quarter, is obliged to submit to the tax authority at its location a copy of the document confirming the residence of the non-resident.

The tax reporting submitted by the tax agent indicates the amounts:

1. accrued (paid) income to a non-resident and withheld, exempt from withholding taxes;

2. income not subject to taxation in the Republic of Kazakhstan;

3. any payments to a non-resident from sources in the Republic of Kazakhstan in accordance with the provisions of international treaties;

4. income tax rates and names of international treaties.

8. If the tax agent does not apply the provisions of an international treaty, the tax agent is obliged to withhold and transfer income tax at the source of payment.

9. In case of unlawful application of the provisions of an international treaty, resulting in non-transfer or incomplete transfer of withheld amounts of taxes subject to transfer to the budget, the tax agent bears responsibility established by the laws of the Republic of Kazakhstan.

Article 706. The procedure for applying an international treaty in relation to non-resident income in the form of dividends, remunerations and (or) royalties received from sources in the Republic of Kazakhstan

1. Unless otherwise established by an international treaty, when paying income to a non-resident in the form of dividends, remunerations and (or) royalties or deducting unpaid income of a non-resident in the form of remunerations and (or) royalties, the tax agent has the right to independently apply the provisions of the international treaty, subject to the following conditions:

1. an international treaty has been concluded and ratified with the state of residence of the non-resident;

2. a document confirming the residence of a non-resident is submitted within the period established by clause 3 of Article 705 of this Code.

A document confirming the residence of a non-resident must comply with the requirements established by Article 702 of this Code;

3. the income paid is not related to the activities of a permanent establishment of a non-resident in the Republic of Kazakhstan;

4. the non-resident is the final recipient of the income.

For the purposes of this section, the final recipient of income should be understood as a person (actual owner) who has the right to own, use, dispose of income and is not an intermediary in relation to such income, including an agent or nominee holder.

2. When paying income in the form of remuneration to the final recipient of income through an intermediary, the tax agent has the right to apply an exemption or a reduced rate of income tax provided for by an international treaty with the state of which such a final recipient is a resident, subject to the simultaneous fulfillment of the following conditions:

1. the agreement (contract) on the basis of which remuneration is paid reflects:

the name of the intermediary, the amount of payments and remuneration to the intermediary and the amount of remuneration for each final recipient of the remuneration through the intermediary;

data of the intermediary and such person (last name, first name and patronymic of an individual or name of a legal entity);

tax registration number in the country of incorporation or its equivalent (if available);

state registration number in the country of incorporation (or its equivalent);

2. a document confirming the residence of the final recipient is submitted within the period established by clause 3 of Article 705 of this Code.

A document confirming the residence of the final recipient must comply with the requirements established by Article 702 of this Code.

3. The tax agent, no later than five calendar days from the date established for the submission of tax reports for the fourth quarter, is obliged to submit to the tax authority at its location a copy of the document confirming the residence of the final recipient.

4. If the tax agent does not apply the provisions of an international treaty, the tax agent is obliged to withhold and transfer income tax at the source of payment in the manner and within the time limits provided for by Article 683 and 684 of this Code.

5. The final recipient of income - a non-resident, in accordance with the provisions of an international treaty, has the right to a refund of excessively withheld income tax at the source of payment in the event of a tax agent transferring to the budget the income tax withheld at the source of payment of income to such a non-resident.

The refund of over-withheld income tax to a non-resident is made by a tax agent.

In this case, the final recipient of the income - a non-resident - is obliged to provide the tax agent with:

1. a notarized copy of the agreement (contract) concluded with the intermediary, which reflects:

the amount of remuneration of such a non-resident indicating the data of such person (last name, first name and patronymic of an individual or name of a legal entity);

tax registration number in the country of incorporation (or its equivalent), if available;

state registration number in the country of incorporation (or its equivalent);

2. a document confirming the residence of a non-resident for the period for which such non-resident was accrued income in the form of remuneration.

The documents specified in part two of this paragraph are submitted by a non-resident before the expiration of the limitation period from the date of the last transfer of income tax withheld at the source of payment to the budget, unless other deadlines are established by an international treaty.

6. In the case of a return to a non-resident in accordance with clause 5 of this article of the withheld income tax, the tax agent has the right to submit to the tax authority at the place of his location an additional calculation for the income tax withheld at the source of payment, for the amount of reduction when applying a reduced tax rate or exemption from taxation for the tax period, in in which income tax is withheld and transferred from the income of the final recipient of income - a non-resident in the form of remuneration.

In this case, the offset of the overpaid amount of income tax withheld at the source of payment is made to the tax agent in the manner prescribed by this Code.

Article 707. The procedure for applying an international treaty regarding partial exemption from taxation of non-resident income in the form of dividends on shares that are the underlying asset of depositary receipts

1. When paying income in the form of dividends on shares, which are the underlying asset of depositary receipts, to the final recipient of income - a non-resident through a nominee holder of depositary receipts, the tax agent has the right to apply a reduced income tax rate provided for by the relevant international treaty with the state of which the final recipient of such income is a resident, while simultaneously fulfilling the following conditions:

1. availability of a list of holders of depositary receipts containing:

last names, first names and patronymics of individuals or names of legal entities that are the owners of depositary receipts, the underlying asset of which is shares issued by a resident of the Republic of Kazakhstan;

information on the number and type of depository receipts;

name and details of identification documents of individuals, or numbers and dates of state registration of legal entities.

The list of holders of depositary receipts is compiled by the following persons:

central depository - if the agreement for accounting and confirmation of ownership rights under depositary receipts is concluded between the resident issuer of shares that are the underlying asset of depository receipts and the central depositary;

another organization that has the right to carry out depository activities on the securities market of a foreign state - if an agreement to record and confirm ownership rights under depositary receipts is concluded between a resident issuer of shares that are the underlying asset of depositary receipts and such an organization;

2. the presence of a document confirming the residence of a non-resident who is the final recipient of dividends on shares that are the underlying asset of depositary receipts.

A document confirming residence is submitted to the tax agent within the period established by clause 3 of Article 705 of this Code.

2. When submitting tax reports for the fourth quarter, the tax agent is obliged to submit to the tax authority at its location a copy of the document confirming the residence of the non-resident taxpayer.

Tax reporting indicates:

1. the amount of accrued (paid) income and withheld, exempt from withholding taxes in accordance with the provisions of international treaties;

2. income tax rates;

3. names of international treaties.

3. In the event of non-application of the provisions of an international treaty, the tax agent is obliged to withhold and transfer income tax at the source of payment in the manner and within the time limits provided for by Article 683 and 684 of this Code.

4. The final recipient of income - a non-resident has the right to a refund of excessively withheld income tax at the source of payment in accordance with the provisions of an international treaty in the event of a tax agent transferring to the budget income tax withheld from the income of such a non-resident.

A non-resident is required to provide the tax agent with:

1. a notarized copy of the document confirming the ownership of depositary receipts, the underlying asset of which is shares of the resident issuer;

2. a document confirming his residence for the period for which income was accrued to such a non-resident in the form of dividends.

The documents specified in part two of this paragraph are submitted by a non-resident before the expiration of the limitation period from the date of the last transfer of income tax withheld at the source of payment to the budget, unless other deadlines are established by an international treaty.

The refund of over-withheld income tax to a non-resident is made by a tax agent.

5. The tax agent has the right to submit to the tax authority at his location an additional calculation for income tax withheld at the source of payment for the amount of income tax reduction when applying a reduced rate for the tax period in which income tax was withheld and transferred from a non-resident’s income in the form of dividends on shares that are the underlying asset of depositary receipts.

In this case, the offset of the overpaid amount of income tax withheld at the source of payment is made to the tax agent in the manner prescribed by this Code.

Paragraph 3. The procedure for applying an international treaty by a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment

Article 708. Procedure for deducting management and general administrative expenses of a non-resident legal entity for tax purposes of income from sources in the Republic of Kazakhstan

1. If the provisions of an international treaty, when determining the taxable income of a non-resident legal entity from activities in the Republic of Kazakhstan through a permanent establishment, allow the deduction of management and general administrative expenses of a non-resident legal entity (hereinafter referred to as the distributed expenses of a non-resident legal entity), then the amount of such expenses is determined by such a non-resident legal entity at its choice using one of the following methods:

1. the method of proportional distribution of expenses;

2. the method of direct (direct) attribution of expenses to deductions.

For the purposes of this article and Articles 709, 710 and 711 of this Code, the distributable expenses of a non-resident legal entity are management and general administrative expenses of a non-resident legal entity associated with carrying out activities in the Republic of Kazakhstan through a permanent establishment, actually incurred both in the Republic of Kazakhstan and abroad.

At the same time, the following shall not be included in the distributed expenses of a non-resident legal entity:

management and general administrative expenses incurred directly by a structural unit of a non-resident legal entity, whose activities led to the formation of a permanent establishment in the Republic of Kazakhstan, or by a permanent establishment of a non-resident legal entity without opening a structural unit in the Republic of Kazakhstan, deductible in accordance with Chapter 26 of this Code;

management and general administrative expenses incurred directly by structural divisions or permanent establishments of a non-resident legal entity in other countries, not related to the activities of a permanent establishment registered as a taxpayer in the Republic of Kazakhstan;

management and general administrative expenses of a non-resident legal entity not related to the activities of a permanent establishment registered in the Republic of Kazakhstan.

2. Management and general administrative expenses of a non-resident legal entity are expenses associated with managing the organization, remuneration of management personnel not related to the production process.

3. During the reporting tax period, a non-resident legal entity, at its choice, applies only one of the methods for allocating distributed expenses of a non-resident legal entity as deductions to a permanent establishment.

The applied method for deducting distributable expenses of a non-resident legal entity is indicated in the appendix to the corporate income tax return containing information on deductible management and general administrative expenses of a non-resident legal entity.

4. Distributed expenses of a non-resident legal entity are deducted by a permanent establishment in the Republic of Kazakhstan when:

1. compliance with the terms of an international treaty;

2. the availability of documents specified in clause 3 of Article 709 or clause 3 of Article 711 of this Code;

3. availability of a document confirming the residence of a non-resident legal entity.

5. If the documents specified in subparagraph 2) paragraph 4 of this article are drawn up in a foreign language, it is mandatory to have a translation of such documents into Kazakh or Russian, certified by a notary in the manner prescribed by the legislation of the Republic of Kazakhstan.

6. A document confirming residence is submitted by a non-resident legal entity to the relevant tax authority within the deadlines established for filing a corporate income tax return.

Article 709. Method of proportional distribution of expenses

1. When using the proportional distribution method, the amount of distributed expenses of a non-resident legal entity, attributable to deductions by a permanent establishment in the Republic of Kazakhstan, is determined as the product of the amount of distributed expenses of a non-resident legal entity and a calculated indicator.

2. The calculated indicator is calculated using one of the following methods at the choice of a non-resident legal entity:

1. the ratio of the amount determined in accordance with clause 2 of Article 688 of this Code of the total annual income received by a non-resident legal entity from carrying out activities in the Republic of Kazakhstan through a permanent establishment, for the reporting tax period to the total annual income of a non-resident legal entity, determined in accordance with the tax legislation of a foreign state for the specified tax period;

2. determination of the average value (SV) according to three indicators:

the ratio of the amount determined in accordance with clause 2 of Article 688 of this Code of the total annual income received by a non-resident legal entity from carrying out activities in the Republic of Kazakhstan through a permanent establishment, for the reporting tax period to the total annual income of a non-resident legal entity, determined in accordance with tax legislation foreign state for the specified tax period (D);

the ratio of the original (current) value of fixed assets recorded in the financial statements of a permanent establishment in the Republic of Kazakhstan as of the end of the reporting tax period to the total initial (current) value of fixed assets of a non-resident legal entity for the same tax period (OS);

the ratio of the amount of expenses for remuneration of personnel working in a permanent establishment in the Republic of Kazakhstan, as of the end of the reporting tax period, to the total amount of expenses for remuneration of personnel of a non-resident legal entity for the same tax period (OT).

The average value is determined by the formula:

SV = (D + OS + OT)/3

3. When using the proportional distribution method, the amount of distributed expenses of a non-resident legal entity is deducted by a permanent establishment in the Republic of Kazakhstan only if the terms of the international agreement are met and it has the following supporting documents:

1. copies of financial statements of a permanent establishment of a non-resident in the Republic of Kazakhstan;

2. copies of tax reporting of a non-resident legal entity, compiled in accordance with the requirements of the legislation of a foreign state, indicating the total income for the tax period, confirmed by the competent authority of the foreign state;

3. copies of the financial statements of a non-resident legal entity, compiled in accordance with the requirements of the legislation of the state in which such a legal entity was created and (or) a resident, confirmed by a seal containing the name of the non-resident legal entity (if any), as well as the signature of the director.

Moreover, in the financial statements or tax statements specified in subparagraphs 1), 2) and 3) parts of the first of this paragraph should be highlighted on a separate line:

the amount of management and general administrative expenses;

the amount of total annual income;

the amount of expenses for remuneration of personnel;

initial (current) and book value of fixed assets.

4. a breakdown of the amount of management and general administrative expenses indicated in the financial statements provided for in subparagraph 3) of part one of this paragraph, highlighting:

distributed expenses of a non-resident legal entity by type of expense;

management and general administrative expenses of a permanent establishment in the Republic of Kazakhstan;

5. copies of the audit report on the audit of the financial statements of a non-resident legal entity (when performing an audit of such financial statements).

If a foreign country uses a method of accounting for determining income and expenses that is different from that provided for by the legislation of the Republic of Kazakhstan, only the direct method of allocating management and general administrative expenses is used.

Article 710. The procedure for adjusting financial reporting data of a non-resident legal entity when applying the method of proportional distribution of expenses in certain cases

1. A non-resident legal entity is obliged to adjust the financial reporting data used in calculating the amount of management and general administrative expenses of a permanent establishment in the Republic of Kazakhstan, subject to deductions to the permanent establishment, in the following cases:

discrepancies between the length of tax periods in the Republic of Kazakhstan and the country of residence of such a non-resident;

discrepancies between the start and end dates of tax periods in the Republic of Kazakhstan and the country of residence of such a non-resident with equal duration of the specified tax periods.

To adjust the financial reporting data of a non-resident, an adjustment factor (K) is applied, which brings the tax period in the country of residence of such a non-resident into correspondence with the tax period in the Republic of Kazakhstan.

2. Coefficient (K) is defined as the ratio of the number of months of the tax period in the country of residence of such a non-resident, included within the tax period in the Republic of Kazakhstan, to the number of months of the tax period in the country of residence of the non-resident.

If a tax period in the Republic of Kazakhstan includes, in whole or in part, two tax periods in the country of residence of such a non-resident, two coefficients (K1, K2) are applied.

3. Data from the financial statements of a non-resident legal entity are adjusted as follows:

K1xFO(SR)1 + K2xFO(SR)2,

where K1 = NP (SR)1/ NP (SR)3; K2 = NP(SR)2/ NP(SR)3,

in this case:

NP (SR)1 – the number of months of one tax period in the country of residence of a non-resident that are included in the tax period in the Republic of Kazakhstan;

NP (SR)2 – the number of months of another tax period in the country of residence of the non-resident that are included in the tax period in the Republic of Kazakhstan;

NP (SR)3 – the total number of months of the tax period in the country of residence of the non-resident;

FO (SR)1 – financial statements of a non-resident in the country of residence for one tax period in the country of residence of the non-resident, included in the tax period in the Republic of Kazakhstan;

FO (SR)2 – financial statements of a non-resident in the country of residence for another tax period in the country of residence of the non-resident, included in the tax period in the Republic of Kazakhstan.

Article 711. Method of direct (direct) attribution of expenses to deductions

1. The method of direct (direct) attribution of distributed expenses of a non-resident legal entity to deductions is used in the case of a non-resident legal entity maintaining separate accounting of income and expenses (including management and general administrative expenses of a permanent establishment in the Republic of Kazakhstan) of the head office and permanent establishments in the Republic of Kazakhstan and other countries.

2. Distributed expenses of a non-resident legal entity are deductible by a permanent establishment in the Republic of Kazakhstan in accordance with this article if they are determined on the basis of supporting documents and are directly incurred in order to receive income from activities in the Republic of Kazakhstan through a permanent establishment.

3. Supporting documents are:

1. primary accounting documents confirming the distributed expenses of a non-resident legal entity incurred on the territory of the Republic of Kazakhstan in order to receive income from activities in the Republic of Kazakhstan through a permanent establishment;

2. copies of primary accounting documents confirming the distributed expenses of a non-resident legal entity incurred outside the Republic of Kazakhstan in order to receive income from activities in the Republic of Kazakhstan through a permanent establishment;

3. tax registers for accounting for distributed expenses of a non-resident legal entity incurred both in the Republic of Kazakhstan and outside the Republic of Kazakhstan in order to receive income from activities in the Republic of Kazakhstan through a permanent establishment, compiled on the basis of primary accounting documents confirming these expenses.

The form of the tax register and the procedure for filling it out are approved in the tax accounting policy of a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment;

4. a copy of the financial statements of a non-resident legal entity, compiled in accordance with the requirements of the legislation of the state in which such a legal entity was created and (or) a resident, and certified by the signature of the director and the seal (if any) of such a non-resident legal entity.

At the same time, in the financial statements specified in this subclause, the total amount of management and general administrative expenses of a non-resident legal entity must be highlighted as a separate line;

5. a copy of the audit report on the audit of the financial statements of a non-resident legal entity (when performing an audit of such financial statements).

Article 712. The procedure for applying an international treaty regarding the exemption from taxation of non-resident income from the provision of international transportation services through a permanent establishment

1. A non-resident has the right to apply an exemption from taxation of income from the provision of international transportation services in accordance with the provisions of an international treaty, if such a non-resident is the final recipient of the income and a resident of the state with which the international treaty has been concluded.

An international treaty regarding tax exemption applies if a non-resident has a document confirming his residence on the date of submission of the corporate income tax return.

A document confirming residence is submitted by a non-resident to the tax authority at the location of the permanent establishment when filing a corporate income tax return.

2. A non-resident is obliged to keep separate records of the amounts of income from the provision of international transportation services and other income from sources in the Republic of Kazakhstan for the tax period.

3. The amount of expenses in connection with the provision of international transportation services is determined by the non-resident using the direct or proportional method.

The chosen method for determining expenses can be changed only by agreement with the tax authority that is superior to the tax authority at the location of the permanent establishment of such a non-resident (with the exception of the authorized body), before the start of the tax period.

During one tax period, more than one method for determining expenses cannot be used.

4. When applying the direct method of determining expenses, a non-resident shall keep separate records of expenses associated with the provision of international transportation services and other expenses.

5. When applying the proportional method, the amount of expenses is determined as the product of the share and the total amount of expenses of a non-resident in connection with carrying out activities in the Republic of Kazakhstan for the tax period.

The share is determined as the ratio of the amount of income from the provision of international transportation services to the total amount of income in connection with the implementation of activities in the Republic of Kazakhstan for the tax period.

6. In the absence of a document confirming the residence of a non-resident, on the date of submission of the corporate income tax return, the non-resident has no right to apply the provisions of an international treaty.

Moreover, in the case of calculation and payment of corporate income tax to the budget, a non-resident has the right to apply the provisions of an international treaty before the expiration of the limitation period, unless other deadlines are established by an international treaty, subject to the submission to the tax authority of an additional declaration on corporate income tax and a document confirming the residence of the non-resident.

Article 713. The procedure for applying an international treaty regarding partial exemption from taxation of net income from the activities of a non-resident in the Republic of Kazakhstan through a permanent establishment

1. A non-resident has the right to apply a reduced tax rate on net income from activities in the Republic of Kazakhstan through a permanent establishment provided for by an international treaty, if he is a resident of a state with which an international treaty has been concluded, and such an international treaty provides for a taxation procedure for the net income of a non-resident, different from the procedure established by Article 689 of this Code.

A reduced tax rate is applied if a non-resident has a document confirming his residence on the date of submission of the corporate income tax return.

A document confirming residence is submitted by a non-resident to the tax authority at the location of the permanent establishment when filing a corporate income tax return.

2. In the absence of a document confirming the residence of a non-resident, on the date of submission of the corporate income tax return, the non-resident has no right to apply the provisions of an international treaty.

Moreover, in the case of calculation and payment of corporate income tax to the budget, a non-resident has the right to apply the provisions of an international treaty before the expiration of the limitation period, unless other deadlines are established by an international treaty, subject to the submission to the tax authority of an additional declaration on corporate income tax and a document confirming the residence of the non-resident.

Paragraph 4. The procedure for applying an international treaty by a non-resident individual independently

Article 714. The procedure for applying an international treaty regarding the exemption from taxation of income of a non-resident individual received from persons who are not tax agents

1. A non-resident individual has the right to apply, in accordance with the provisions of an international treaty, an exemption from taxation of income received from persons who are not tax agents, if such a non-resident individual is the final recipient of the income and a resident of the state with which the international treaty has been concluded.

An international treaty regarding tax exemption applies if a non-resident has a document confirming his residence on the date of submission of the declaration of income and property of an individual.

A document confirming residence is submitted by a non-resident individual to the tax authority at the place of stay (residence) when filing a declaration on income and property of the individual.

2. A non-resident individual, in the absence of a document confirming residence, on the date of submission of the declaration of income and property of an individual is obliged to pay individual income tax to the budget in the manner and within the time limits established by Article 695 of this Code.

In this case, a non-resident individual has the right to a refund of paid income tax from the budget in the manner prescribed by Articles 699, 700 and 701 of this Code.

SECTION 16. SPECIAL TAX REGIMES

Chapter 76. GENERAL PROVISIONS

Article 715. General provisions

1. Unless otherwise established by clause 2 of this article, the taxpayer has the right to choose one of the following special tax regimes in accordance with the provisions of this clause and this section:

No.

Types of special tax regimes

Subjects

Amount of marginal income (monthly calculation indicator as of January 1 of the financial year)

Rate, % of income

Types of activities/availability of land

A

1

2

3

4

5

1

Special tax regime for self-employed

individuals - citizens of the Republic of Kazakhstan, candidates

300 per month

individual income tax – 0 social payments – 4*

list of activities for which the application of a special tax regime is permitted

2

Special tax regime based on a simplified declaration

individual entrepreneurs and legal entities – residents of the Republic of Kazakhstan

600,000 per year

individual income tax/corporate income tax in the amount of 4% (with the right to lower/increase the rate up to 50% by local representative bodies) and social payments in the established amounts*

list of activities for which the application of a special tax regime is prohibited

3

Special tax regime for peasant or farm enterprises

peasant or farm households

-

individual income tax – 0.5

if there are land plots on the territory of the Republic of Kazakhstan on the rights of private ownership and (or) land use (including the right of secondary land use) in the established maximum areas

*The amounts of social payments are established in the Social Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance”.

2. Peasant or farm enterprises that apply a special tax regime for peasant or farm enterprises, when receiving income from activities that are not subject to this special tax regime, calculate, pay the appropriate taxes and submit tax reports on them in the following tax regimes:

1. in a special tax regime on the basis of a simplified declaration, subject to the conditions of its application;

2. in the generally established manner.

Article 716. Procedure for selection, conditions for transition and termination of application of a special tax regime

1. The choice of a special tax regime, subject to compliance with the conditions for its application established for each such regime by this section, is carried out:

1. by an individual when registering as an individual entrepreneur - in the notification of the start of activities as an individual entrepreneur, sent in accordance with Article 97 of this Code;

2. by a newly formed legal entity - in a notice of the applied taxation regime submitted to the tax authority no later than five working days after state registration with the registration authority;

3. in other cases, by an individual entrepreneur and a legal entity - in the notice of the applicable taxation regime.

The choice by an individual of a special tax regime for the self-employed is recognized in the following:

the month in which the special mobile application receipts were generated in the specified mode;

the period specified in the payment documents - in places where there is no public telecommunications network.

2. If a newly formed taxpayer has not chosen a special tax regime in the manner specified in clause 1 of this article, such a taxpayer is recognized as having chosen the generally established taxation procedure.

3. A taxpayer applying a special tax regime for peasant or farm enterprises, to apply the second special tax regime - a special tax regime based on a simplified declaration, indicates two data of special tax regimes in the notice of the applied tax regime.

4. The following have the right to switch to the appropriate special tax regime if the conditions for its application are met:

1. legal entities applying the generally established taxation procedure - to a special tax regime on the basis of a simplified declaration;

2. individual entrepreneurs applying the generally established taxation procedure - to a special tax regime based on a simplified declaration and (or) a special tax regime for peasant or farm enterprises;

3. individual entrepreneurs applying a special tax regime on the basis of a simplified declaration - to a special tax regime for peasant or farm enterprises;

4. individual entrepreneurs applying a special tax regime for peasant or farm enterprises - to a special tax regime based on a simplified declaration.

5. Peasant or farm enterprises that apply a special tax regime for peasant or farm enterprises, when receiving income from activities that are not subject to this special tax regime, calculate, pay the appropriate taxes and submit tax reports on them:

1. in a special tax regime on the basis of a simplified declaration, subject to compliance with the conditions of its application.

At the same time, the amount of income for the purposes of applying restrictions on the size of the maximum income when applying a special tax regime on the basis of a simplified declaration does not include income from activities that are subject to a special tax regime for peasant or farm enterprises;

2. in the generally established manner.

6. The selected special tax regime for peasant or farm enterprises is not subject to change during the calendar year, except for cases of non-compliance with the conditions for the application of the special tax regime established by this section for such a tax regime.

7. After the transition (transfer) from a special tax regime based on a simplified declaration to the generally established taxation procedure (including by decision of the tax authority), the subsequent transition to a special tax regime based on a simplified declaration is carried out while simultaneously meeting the following conditions:

no earlier than after one calendar year of application of the generally established procedure;

the total annual income when applying the generally established taxation procedure for the last calendar year does not exceed the amount of the maximum income established for the application of a special tax regime based on a simplified declaration.

8. Notification of the applied taxation regime is submitted by taxpayers to the tax authority at their location on paper or in electronic form, including through the “electronic government” web portal or a special mobile application.

9. The start date of application of the selected special tax regime is:

1. for individuals who indicated the selected special tax regime in the notification of the start of activities as an individual entrepreneur - the date of registration as an individual entrepreneur with the tax authorities;

2. for newly formed legal entities that submitted a notice of the applied taxation regime - the date of state registration with the registration authority;

3. for individuals who have chosen a special tax regime for the self-employed:

the date of the first check generated in a special mobile application, in the month in which the specified check was generated;

the period specified in payment documents - in places where there is no public telecommunications network;

4. in other cases – the date of submission of the notice of the applied taxation regime.

10. The date of termination of the application of a special tax regime or a generally established taxation procedure, from which a transition to another special tax regime or a generally established taxation procedure is made, is the date preceding the date on which the corresponding notice of the applicable taxation regime is submitted.

11. In cases where conditions arise that do not allow the application of a special tax regime, in order to switch to the generally established taxation procedure or another special tax regime, the taxpayer must submit within five working days from the date such conditions arise if:

application of a special tax regime for the self-employed - notification of the start of activities as an individual entrepreneur;

application of a special tax regime based on a simplified declaration or a special tax regime for peasant or farm enterprises - notification of the applied tax regime.

The start date of application of another special tax regime or generally established taxation procedure will be the date on which such conditions arose.

In the event of a transaction from which the income exceeds the income limit for a special tax regime, the taxpayer submits a corresponding notification before receiving income from such a transaction.

12. When the tax authority, during desk control, establishes that the taxpayer does not comply with the conditions established for the application of the corresponding special tax regime, the tax authority sends the taxpayer a notice of discrepancies identified as a result of desk control, within the time frame and in the manner established by Articles 82 and 137 of this Code.

If the taxpayer fails to submit a notification to the tax authority about the transition to another special tax regime, the tax authority transfers such taxpayer to the generally established taxation procedure or terminates the application of the special tax regime for the self-employed if the self-employed fails to provide notification of the start of activities as an individual entrepreneur in the case and procedure provided for by clause 11 of this article.

In this case for:

special tax regime based on a simplified declaration or a special tax regime for peasant or farm enterprises - the date of commencement of application of the generally established taxation procedure is the date on which the discrepancy in the application of the special tax regime arose.

The date of termination of the special tax regime based on a simplified declaration or a special tax regime for peasant or farm enterprises is the date preceding the date on which the discrepancy in the application of the special tax regime arose;

special tax regime for self-employed – the end date of application of such a special tax regime is the date on which a discrepancy in the application of this special tax regime arose.

13. If individuals applying a special tax regime for the self-employed have no income during the calendar month for which individual income tax and social payments are calculated and paid, such persons are deregistered by the tax authority as a taxpayer applying this regime.

14. Information about the start date and (or) date of termination of the application by a taxpayer of a special tax regime on the basis of a simplified declaration is posted on the Internet resource of the authorized body no later than three working days before the corresponding start date and (or) date of termination of the application of such a special tax regime.

Article 717. Special mobile application

1. Special mobile application – tax mobile application for the purposes of:

application of the procedure for fulfilling tax obligations and obligations for social payments by individuals applying a special tax regime for the self-employed;

fulfillment of tax obligations for the calculation of individual income tax and social payments, their payment and submission of declarations by individual entrepreneurs applying special tax regimes based on a simplified declaration;

registration as an individual entrepreneur (de-registration) on the basis of an electronic document certified by means of an electronic digital signature of the taxpayer;

generating a receipt from a special mobile application.

The procedure for using a special mobile application for the purposes of fulfilling tax obligations and obligations for social payments when applying a special tax regime, the contents of a special mobile application check are established by the authorized body.

2. In a special mobile application, the document confirming the fact of settlements between taxpayers applying a special tax regime for the self-employed or on the basis of a simplified declaration, and the buyer (recipient) of goods, works, services, is a special mobile application receipt, which is generated in this application.

3. A receipt from a special mobile application is issued by the taxpayer at the time of payment in cash and (or) using a system (device) for accepting non-cash payments to the buyer (recipient) of goods, works, services, including to the email address specified by them.

4. In a special mobile application, a register of income is formed on the basis of receipts from a special mobile application and other information about income received from other sources.

5. Taxpayers applying a special tax regime for self-employed people or on the basis of a simplified declaration have the right to authorize banking organizations and the operator of the Internet platform to generate checks for a special mobile application when using their mobile application.

In this article, the operator of an Internet platform is understood as the operator of information systems located on the Internet, intended to provide intermediary services and perform work in electronic format.

6. The procedure for interaction between authorized banking organizations, Internet platform operators and tax authorities for the purpose of transferring information on transactions to a special mobile application is determined by the authorized body in agreement with the National Bank.

Chapter 77. SPECIAL TAX REGIME FOR SELF-EMPLOYED

Article 718. General provisions

1. Self-employed persons have the right to apply a special tax regime for the self-employed, subject to the procedure and conditions for applying the special tax regime.

2. For the purposes of this Code, individuals (who are not individual entrepreneurs) are considered self-employed - citizens of the Republic of Kazakhstan, candidates who meet the following conditions:

1. carrying out one or more types of activities for which the application of a special tax regime for self-employed is permitted.

The list of activities for which the use of a special tax regime for self-employed people is permitted is approved by the Government of the Republic of Kazakhstan;

2. not using the labor of workers;

3. whose income for a calendar month does not exceed 300 times the monthly calculation index in effect on January 1 of the corresponding financial year.

Article 719. Procedure and conditions for applying a special tax regime

1. A special tax regime for the self-employed establishes a simplified procedure for calculating and paying individual income tax, with the exception of tax withheld at the source of payment (hereinafter for the purposes of this chapter - individual income tax), social payments.

2. The object of taxation in the special tax regime for the self-employed is income received during the tax period in connection with the implementation of activities included in the list of activities for which the application of a special tax regime is permitted.

In this case, the date of recognition of income is the date of settlements for goods sold, work performed, services rendered, including the date of receipt or payment of money or its equivalent.

Accounting for the income of individuals applying a special tax regime for the self-employed (with the exception of individuals operating in places where there is no public telecommunications network) is kept in the income register generated in a special mobile application based on receipts from a special mobile application and other information about income received from other sources.

Accounting for the income of individuals operating in places where there is no public telecommunications network, in a special tax regime for the self-employed, is carried out in a simple form developed by them independently, indicating: the date, the name of the operations, the amounts received from each operation, the total amount for each day, for the month.

3. The tax period for applying the special tax regime for self-employed people is a calendar month.

4. Self-employed people apply a special tax regime with the mandatory use of a special mobile application or by independently calculating and paying individual income tax and social payments when carrying out activities in places where there is no public telecommunications network.

5. When carrying out activities using the Internet platform, the application of a special tax regime is carried out taking into account the provisions of Article 721 of this Code.

Article 720. Procedure for calculating and paying individual income tax and social payments in a special tax regime

1. The amount of individual income tax is calculated by applying a rate of 0 percent to the taxable object, taking into account the reduction provided for in clause 2 of this article.

Calculation and payment of social payments is carried out in accordance with the Social Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan “On compulsory social health insurance”, taking into account the reduction provided for clause 2 of this article.

2. Calculation of the amount of individual income tax and social payments in a special tax regime is carried out by the self-employed through the use of a special mobile application, with the exception of cases of carrying out activities in places where there is no public telecommunications network.

At the same time, a special mobile application reflects the amount of all income received by the self-employed during the tax period, and the amount of calculated individual income tax and social payments.

In cases of withholding and transfer of individual income tax and social payments by a tax agent when carrying out activities using an Internet platform, the taxable object of the self-employed person is reduced by the amount of income for which the obligation to calculate, withhold and pay the amount of individual income tax and social payments is subject to fulfillment by such a tax agent.

3. The calculation of the amount of individual income tax and social payments in a special tax regime for income from activities in places where there is no public telecommunications network for the tax period is carried out by the self-employed independently.

In this case, the amount of individual income tax and social payments paid in a special tax regime for the periods specified in payment documents is recognized as the amount of individual income tax and social payments calculated in a special tax regime.

4. Individual income tax must be paid to the budget no later than the 25th day of the month following the reporting month. Payment of social payments in a special tax regime is made within the time limits provided for by the Social Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan “On compulsory social health insurance”.

Article 721. Features of the application of a special tax regime for self-employed people carrying out activities using an Internet platform

1. The provisions of this article apply when a self-employed person carries out activities according to the list of permitted activities using an Internet platform.

2. Basic concepts used in this section:

1. Internet platform - an electronic Internet platform that ensures interaction between the operator of the Internet platform, the customer of services and the person registered on the Internet platform and providing services using the Internet platform to customers of services;

2. Internet platform operator - an individual entrepreneur or legal entity that provides technical, organizational, information and other opportunities using information technologies and systems to establish contacts for the provision of services (including services involving third parties to provide services) between a person registered on the Internet platform and providing services using the Internet platform to service customers;

3. integrator partner - an individual entrepreneur or legal entity who is the owner of an information product that ensures the integration of Internet platforms with state information systems in accordance with the requirements established for such integration by the legislation of the Republic of Kazakhstan;

4. customer - an individual or legal entity registered on the Internet platform and placing an order on it for the provision of services or performance of work.

3. The operator of the Internet platform is a tax agent in accordance with subparagraph 13) of Article 3 of this Code, which withholds and transfers individual income tax and social payments provided for by the Social Code of the Republic of Kazakhstan and Law of the Republic of Kazakhstan “On compulsory social health insurance”, for individuals applying a special tax regime for the self-employed and carrying out activities using Internet platforms, as well as those who are performers in accordance with the Social Code of the Republic of Kazakhstan.

4. The tax agent withholds amounts of social payments in accordance with the Social Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan “On compulsory social health insurance”.

The transfer of amounts of withheld individual income tax to the budget is made by the tax agent no later than the 15th day of the month following the reporting month.

Payment of withheld amounts of social payments is made by the tax agent within the time limits provided for by the Social Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance”.

Chapter 78. SPECIAL TAX REGIME BASED ON SIMPLIFIED DECLARATION

Article 722. General provisions

1. A special tax regime based on a simplified declaration establishes for taxpayers applying this regime a simplified procedure for calculating and paying corporate or individual income tax, with the exception of taxes withheld at the source of payment.

Calculation, payment and submission of tax reporting on taxes and payments to the budget not specified in part one of this paragraph are carried out in accordance with the generally established procedure.

2. A taxpayer applying a special tax regime on the basis of a simplified declaration fulfills the obligation of the tax agent for individual income tax on income subject to taxation at the source of payment to calculate, withhold this tax and transfer it in the manner and terms established by Chapter 43 of this Code.

3. The tax and reporting period for applying a special tax regime based on a simplified declaration is six months.

4. Taxpayers applying a special tax regime based on a simplified declaration:

1. are not payers of social tax;

2. are not payers of value added tax (except for value added tax on imported goods and value added tax for non-residents).

Article 723. Conditions for applying a special tax regime based on a simplified declaration

1. Individual entrepreneurs and legal entities – residents of the Republic of Kazakhstan (except for those specified in clause 2 of this article) have the right to apply a special tax regime on the basis of a simplified declaration, meeting the following conditions:

1. whose marginal income for a calendar year does not exceed 600,000 times the monthly calculation index in effect on January 1 of the corresponding financial year;

2. carry out types of activities that are not included in the list of types of activities determined by the Government of the Republic of Kazakhstan for which the application of a special tax regime on the basis of a simplified declaration is prohibited.

For the purposes of determining the amount of marginal income:

the size of the taxable object determined in accordance with Article 724 of this Code is taken into account;

Income from carrying out activities using a special tax regime for peasant or farm enterprises is not taken into account.

2. The following are not entitled to apply a special tax regime on the basis of a simplified declaration:

1. legal entities in which the share of participation of other legal entities is more than 25 percent;

2. legal entities whose founder or participant is simultaneously a founder or participant of another legal entity applying a special tax regime;

3. legal entities whose founder or participant applies a special tax regime;

4. taxpayers (individuals, individual entrepreneurs) who are founders or participants of a legal entity applying a special tax regime;

5. non-profit organizations;

6. participants in special economic and industrial zones, “Astana Hub”;

7. taxpayers for activities carried out under joint activity agreements.

3. Individual entrepreneurs and legal entities applying a special tax regime on the basis of a simplified declaration shall organize and maintain tax accounting in accordance with Chapter 20 of this Code.

Article 724. Procedure for determining income when applying a special tax regime based on a simplified declaration

1. The object of taxation for a taxpayer applying a special tax regime on the basis of a simplified declaration is income (excluding expenses) to be received (received) for the tax period on an accrual basis.

When calculating corporate or individual income tax (except for taxes withheld at the source of payment), the object of taxation specified in paragraph one of this paragraph is reduced by the amount of expenses of such a taxpayer-employer on the income of his employees, starting from the month in which such object of taxation, determined on an accrual basis from the beginning of the calendar year, exceeded 24,000 times the monthly calculation index in effect on January 1 of the corresponding financial year.

2. Income determined for the purposes of clause 1 of this article consists of the following types of income received (receivable) in the Republic of Kazakhstan and abroad (taking into account adjustments made in accordance with clause 7 of this article):

1. income from the sale of goods, performance of work, provision of services, including royalties, income from the rental of property;

2. income from writing off liabilities;

3. income from the assignment of the right of claim;

4. fines, penalties and other types of sanctions awarded or recognized by the debtor (except for unreasonably imposed fines returned from the budget, if these amounts were paid during the period of application of a special tax regime that did not provide for their deduction, and also if these fines were not previously deducted during the period when the taxpayer made settlements with the budget in the generally established manner);

5. amounts received from the state budget to cover costs;

6. surplus material assets identified during inventory;

7. income in the form of property received free of charge (except for charitable and humanitarian assistance) intended for use for business purposes;

8. reimbursement by the tenant of the expenses of the individual entrepreneur-lessor for the maintenance and repair of the property leased;

9. the tenant’s expenses for the maintenance and repair of property leased from an individual entrepreneur, counted against the payment under the lease agreement.

If the income provided for by this paragraph is received (to be received) from carrying out activities under joint activity agreements, then such income is not included in the income determined for the purposes of paragraph 1 of this article, and is taxed in the generally established manner.

3. For the purpose of applying a special tax regime on the basis of a simplified declaration, the income of a person carrying out activities under commission and (or) agency agreements includes the cost of goods sold, work performed, services rendered, taking into account the remuneration of such a person under the contract (agreement).

4. The amount of income specified in clause 2 of this article, when applying a special tax regime based on a simplified declaration, is determined:

1. a legal entity - in accordance with the generally established procedure in accordance with section 5 of this Code and clauses 5, 6, 7 and 8 of this article;

2. an individual entrepreneur who does not maintain accounting records and prepare financial statements in accordance with the Law of the Republic of Kazakhstan “On Accounting and Financial Reporting” - in accordance with Chapter 21 of this Code, clauses 5, 6, 7 and 8 of this article and article 725 of this Code;

3. an individual entrepreneur who maintains accounting records and prepares financial statements - in the generally established procedure, which is similar to the procedure for determining the amount of income for the purpose of calculating corporate income tax in accordance with section 5 of this Code and paragraphs 5, 6, 7 and 8 of this article.

5. When receiving income not specified in clause 2 of this article, taxpayers applying a special tax regime on the basis of a simplified declaration shall calculate, pay the relevant taxes and submit tax reports on them in the generally established manner in accordance with this Code.

6. For tax purposes, the following are not considered as income of a taxpayer applying a special tax regime based on a simplified declaration:

1. the value of the property transferred free of charge - for the taxpayer transferring such property;

2. the cost of goods received free of charge by an individual entrepreneur, transferred to him for advertising purposes (including in the form of a gift), if the cost of a unit of such goods does not exceed 5 times the monthly calculation index valid on the date of such transfer;

3. the following expenses incurred by an individual - a tenant who is not an individual entrepreneur, when renting (renting) a dwelling - if these expenses are not included in the rent for:

maintenance of the common property of the condominium object in accordance with the housing legislation of the Republic of Kazakhstan;

payment for utility services provided for by the Law of the Republic of Kazakhstan “On Housing Relations”;

home renovation;

4. the amount of penalties and fines written off in accordance with the tax legislation of the Republic of Kazakhstan.

7. For the purposes of this chapter, an adjustment is recognized as an increase in the amount of income of the reporting tax period or a decrease in the amount of income of the reporting tax period within the amount of previously recognized income.

The income specified in clause 2 of this article is subject to adjustment in the following cases:

1. full or partial return of goods;

2. changes in the terms of the transaction;

3. changes in price, compensation for goods sold or purchased, work performed, services provided;

4. price discounts, sales discounts;

5. changes in the amount payable in national currency for goods sold or purchased, work performed, services rendered, based on the terms of the contract;

6. writing off a claim from a legal entity, individual entrepreneur, non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment, for requirements related to the activities of such a permanent establishment, as well as from a branch, representative office of a non-resident legal entity operating in the Republic of Kazakhstan through a branch, representative office, which did not lead to the formation of a permanent establishment.

The income adjustment provided for in part one of this subclause is carried out downwards in the following cases:

failure of the taxpayer-creditor to claim the claim during the liquidation of the taxpayer-debtor on the day of approval of its liquidation balance sheet;

write-off by the taxpayer of a claim based on a judicial act that has entered into legal force.

The adjustment provided for in this subparagraph is made within the amount of the written-off claim and previously recognized income on such a claim in the presence of primary documents confirming the occurrence of the claim.

The adjustment provided for in subparagraphs 1) – 5) of part two of this paragraph is made in the presence of primary documents confirming the occurrence of cases for such an adjustment.

Income adjustment is made in the tax period in which the cases specified in this article occurred.

If there is no income or its amount is insufficient to make a downward adjustment in the period in which the cases specified in this article occurred, the adjustment is made in the tax period in which the income subject to adjustment was previously recognized.

8. If the same income can be reflected in several items of income, the specified income is included in income once.

The date of recognition of income for tax purposes is determined in accordance with the provisions of this chapter.

9. Unless otherwise established by clause 6 of this article, an individual entrepreneur applying a special tax regime on the basis of a simplified declaration determines the amount of:

1. property income - in accordance with paragraph 3 of section 6 of this Code;

2. other income of an individual not specified in clause 2 of this article - in accordance with section 6 of this Code.

In this case, the calculation and payment of relevant taxes and the presentation of tax reporting on them are carried out in accordance with Section 6 of this Code.

Article 725. Features of recognition of income in tax accounting by individual entrepreneurs who do not maintain accounting records and prepare financial statements in accordance with the Law of the Republic of Kazakhstan “On Accounting and Financial Reporting”

1. The provisions of this article are applied by individual entrepreneurs who do not maintain accounting records and prepare financial statements in accordance with the Law of the Republic of Kazakhstan “On Accounting and Financial Reporting”.

2. Unless otherwise established by this article, income is measured at the value of the compensation received or to be received, taking into account the amount of any trade and volume discounts provided by the individual entrepreneur. The amount of income arising from the operation is determined, inter alia, on the basis of the executed agreement between the individual entrepreneur and the buyer or user of the asset.

3. Income from the sale of goods is recognized when all of the following conditions are met:

1. the individual entrepreneur has transferred to the buyer significant risks and rewards associated with ownership of the goods;

2. the individual entrepreneur no longer participates in management to the extent usually associated with ownership and does not control the goods sold;

3. the amount of income can be reliably measured;

4. there is a likelihood that the economic benefits associated with the operation will flow to the individual entrepreneur;

5. the incurred or expected costs associated with the operation can be measured reliably.

4. Income from the performance of work or provision of services is recognized on the basis of a certificate of completion of work, rendered services or another document confirming the fact of performance of work or provision of services. Income from the performance of work or provision of services is recognized in the same period in which an act of completion of work, rendered services or another document confirming the fact of completion of work or provision of services is signed.

5. Income from writing off liabilities includes:

1. write-off of obligations from the taxpayer by his creditor;

2. obligations not claimed by the creditor at the time of termination of the activities of an individual entrepreneur;

3. write-off of obligations due to the expiration of the limitation period established by the laws of the Republic of Kazakhstan;

4. write-off of obligations under a judicial act that has entered into legal force.

The amount of income from writing off liabilities is equal to the amount of liabilities (except for the amount of value added tax) subject to payment in accordance with the primary documents of the individual entrepreneur on the day:

1. submission to the tax authority of a tax application for termination of activities in the case specified in subparagraph 2) part one of this paragraph;

2. write-offs in other cases.

Income from writing off liabilities is recognized in the reporting tax period:

1. in which the obligation is written off by the creditor in the case specified in subparagraph 1) part one of this paragraph;

2. for which liquidation tax reporting has been submitted to the tax authority in the case specified in subparagraph 2) part one of this paragraph;

3. in which the statute of limitations has expired in the case specified in subparagraph 3) part one of this paragraph;

4. in which the judicial act came into force in the case specified in subparagraph 4) part one of this paragraph.

6. Income in the form of surplus material assets identified during the inventory is recognized in the tax period in which the inventory was completed and an inventory act was drawn up reflecting the fact of the presence of such surpluses. The cost of surplus is determined by the individual entrepreneur independently, based on the prices and tariffs in force in the Republic of Kazakhstan.

7. Income in the form of fines, penalties, penalties and other types of sanctions is recognized in the tax period in which the court made a decision to collect them or they were recognized as a debtor.

8. When an individual entrepreneur carries out operations in which goods, works or services of an individual entrepreneur are exchanged for goods, works or services of another person, an act of acceptance and transfer of goods, works or services must be drawn up. The transfer and acceptance certificate must reflect the cost of goods transferred and received, work performed or services rendered. Income from such a transaction is defined as the positive difference between the cost of goods received, work performed or services rendered, subject to reflection in the acceptance certificate, and the cost of goods transferred, work performed or services rendered.

9. Income under a long-term contract for the reporting tax period is the income to be received (received) for the tax period.

10. Income from the assignment of the right of claim is:

1. for an individual entrepreneur acquiring the right of claim - a positive difference between the amount to be received from the debtor upon request of the principal debt, including the amount in excess of the principal debt on the date of assignment of the right of claim, and the cost of acquiring the right of claim. Such income from the assignment of the right of claim is the income of the tax period in which the acquired claim is repaid by the debtor;

2. for an individual entrepreneur who has assigned the right of claim - a positive difference between the value of the right of claim for which the assignment was made and the value of the claim to be received from the debtor on the date of assignment of the right of claim, according to the primary documents of the taxpayer. Such income from the assignment of the right of claim is the income of the tax period in which the assignment was made.

11. Income in the form of property received free of charge (except for charitable assistance) intended for use for business purposes is the value of property received free of charge by an individual entrepreneur, if such property is used by the individual entrepreneur for business purposes in the tax period in which such property was received.

Income in the form of gratuitously received property (except for charitable assistance) intended for use for business purposes is recognized in the tax period in which such property was received, with the exception of real estate and vehicles subject to state registration.

Income in the form of gratuitously received real estate (except for charitable donations) intended for use for business purposes is recognized in the tax period in which the registration of ownership of such property was made.

Income in the form of a vehicle received free of charge, subject to state registration (except for charitable donations), intended for use for business purposes, is recognized in the tax period in which the state registration of such a vehicle was made.

The value of property received free of charge by an individual entrepreneur is the market value of this property on the date of emergence of ownership of this property, determined in the assessment report carried out under an agreement between the appraiser and the individual entrepreneur in accordance with the legislation of the Republic of Kazakhstan on appraisal activities.

12. Income in the form of reimbursement by the tenant of the expenses of an individual entrepreneur - the lessor for the maintenance and repair of property leased out, is recognized in the tax period in which such reimbursement is received.

The income of an individual entrepreneur - lessor in the form of tenant expenses for the maintenance and repair of leased property, offset against payment under the lease agreement, is recognized in the tax period in which such offset was made.

Article 726. Calculation of taxes under a special tax regime based on a simplified declaration

The calculation of corporate or individual income tax, with the exception of taxes withheld at the source of payment, when applying a special tax regime based on a simplified declaration, is carried out by the taxpayer independently by applying a rate of 4 percent to the object of taxation for the reporting tax period.

Local representative bodies have the right to lower or increase the rate established by part one of this article by no more than 50 percent, depending on the type of activity and location of the facility.

At the same time, it is prohibited to lower or increase the rate individually for individual taxpayers.

Such a decision to lower or increase the rate is made by the local representative body no later than December 1 of the year preceding the year of its introduction, comes into force on January 1 of the year following the year of its adoption, and is subject to official publication.

A taxpayer applying a special tax regime on the basis of a simplified declaration, in the case of applying different rates, must maintain separate tax records for income taxed at such rates.

Article 727. Deadlines for submitting returns and paying taxes

1. A simplified declaration is submitted to the tax authority at the location of the taxpayer no later than the 15th day of the second month following the reporting tax period.

2. Payment to the budget of taxes specified in the simplified declaration is made no later than the 25th day of the second month following the reporting tax period, in the form of individual (corporate) income tax.

Chapter 79. SPECIAL TAX REGIME FOR PEASANTS OR FARMS

Article 728. General provisions

1. Peasant or farm enterprises have the right to apply a special tax regime for peasant or farm enterprises if there are land plots on the territory of the Republic of Kazakhstan on the basis of private ownership and (or) land use rights (including the right of secondary land use).

2. In order to apply a special tax regime for peasant or farm enterprises, the total area of ​​agricultural land plots on the rights of private ownership and (or) land use (including the right of secondary land use) should not exceed the size of the maximum land area established for:

1. territorial zone – 5,000 hectares;

2. territorial zone – 3,500 hectares;

3. territorial zone – 1500 hectares;

4. territorial zone – 500 hectares.

For the purposes of this paragraph, the following zoning of land plots is applied:

1 territorial zone: pastures located on the lands of desert, semi-desert and foothill-desert-steppe soil-climatic zones of Almaty, Aktobe, Atyrau, Zhambyl, Kyzylorda, Mangistau, Turkestan regions and Zhetisu region, the cities of Almaty and Shymkent;

2nd territorial zone: lands of Akmola, East Kazakhstan, West Kazakhstan, Karaganda, Kostanay, Pavlodar, North Kazakhstan regions, Ulytau, Abay regions, Astana city, as well as Aktobe region, with the exception of lands of 1st territorial zone;

3rd territorial zone: lands, including irrigated ones, of Atyrau and Mangistau regions, with the exception of lands of 1st territorial zone;

4th territorial zone: lands, including irrigated ones, of Almaty, Zhambyl, Kyzylorda, Turkestan regions, Zhetisu region, cities of Almaty and Shymkent, with the exception of lands of 1st territorial zone.

If a peasant or farm enterprise has agricultural land plots located in different territorial zones, for the purposes of this paragraph, the total area of ​​such plots should not exceed the largest maximum land area established for such territorial zones.

At the same time, the area of ​​agricultural land plots located in each territorial zone should not exceed the size of the maximum land area established for such territorial zones.

3. The special tax regime for peasant or farm enterprises provides for a special procedure for calculating individual income tax (except for taxes withheld at the source of payment) on income from the activities of a peasant or farm enterprise and applies to the activities of peasant or farm enterprises in the production of agricultural products and their sale, processing of agricultural products of their own production, sale of products of such processing, with the exception of activities for the production, processing and sale of excisable goods.

4. The tax and reporting period for applying the special tax regime is a calendar year.

5. When choosing a special tax regime for peasant or farm enterprises, such tax regime is applied by taxpayers for a period of at least one calendar year, subject to compliance with the conditions for its application.

6. Taxpayers applying a special tax regime for peasant or farm enterprises, when receiving income from activities that are not subject to this special tax regime, are required to keep separate records of income and expenses, assets and liabilities, as well as calculate and pay the relevant taxes and payments to the budget for them, depending on the applied taxation regime:

1. special tax regime based on a simplified declaration;

2. generally established taxation procedure.

In this case, taxpayers must carry out separate accounting provided for by this paragraph in accordance with the provisions of the tax accounting policy approved by them.

7. In the event of an obligation to register as a value added tax payer for an activity that is not subject to a special tax regime for peasant or farm enterprises, the taxpayer has an obligation to switch to the generally established taxation procedure.

Article 729. Object of taxation

1. The object of taxation for a taxpayer applying a special tax regime for peasant or farm enterprises is the income received during the tax period from the sale of agricultural products (including income in the form of amounts received from the state budget to cover costs (expenses) associated with the activities to which this special tax regime applies), products of processing of agricultural products of own production, with the exception of activities for the production, processing and sale of excisable goods.

2. Income determined for the purposes of clause 1 of this article consists of income received (receivable) in the Republic of Kazakhstan and abroad (taking into account adjustments made in accordance with clause 5 of this article).

3. Income determined for the purposes of clause 1 of this article includes:

1. income from writing off liabilities;

2. income in the form of gratuitously received property (except for charitable assistance) intended for use in the activities specified in clause 1 of this article.

The amount of income specified in clause 2 of this article, when applying a special tax regime for peasant or farm enterprises, is determined in accordance with articles 237 – 256 of this Code and clauses 4, 5 and 6 of this article.

4. For taxation purposes, the value of gratuitously transferred property is not considered as income of a taxpayer applying a special tax regime for peasant or farm enterprises - for the taxpayer transferring such property.

5. For the purposes of this chapter, an adjustment is an increase in the amount of income of the reporting tax period or a decrease in the amount of income of the reporting tax period within the amount of previously recognized income.

The income specified in clause 2 of this article is subject to adjustment in the following cases:

1. full or partial return of goods;

2. changes in the terms of the transaction;

3. changes in price, compensation for goods sold or purchased, work performed, services provided;

4. price discounts, sales discounts;

5. changes in the amount payable in national currency for goods sold or purchased, work performed, services provided based on the terms of the contract;

6. writing off a claim from a legal entity, individual entrepreneur, non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment, for requirements related to the activities of such a permanent establishment, as well as from a branch, representative office of a non-resident legal entity operating in the Republic of Kazakhstan through a branch, representative office, which did not lead to the formation of a permanent establishment.

The income adjustment provided for in part one of this paragraph is carried out downwards in the following cases:

failure of the taxpayer-creditor to claim the claim during the liquidation of the taxpayer-debtor on the day of approval of its liquidation balance sheet;

write-off by the taxpayer of a claim based on a court decision that has entered into legal force.

The adjustment provided for in paragraph three of part two of this subclause is made within the amount of the written-off claim and previously recognized income on such a claim in the presence of primary documents confirming the occurrence of the claim.

The adjustment provided for in subparagraphs 1) – 5) of part two of this paragraph is made in the presence of primary documents confirming the occurrence of cases for such an adjustment.

Income adjustment is made in the tax period in which the cases specified in this article occurred.

If there is no income or its amount is insufficient to make a downward adjustment in the period in which the cases specified in this article occurred, the adjustment is made in the tax period in which the income subject to adjustment was previously recognized.

6. If the same income can be reflected in several items of income, the specified income is included in income once.

The date of recognition of income for tax purposes is determined in accordance with the provisions of this chapter.

Article 730. Procedure for calculating tax

Calculation of individual income tax, with the exception of taxes withheld at the source of payment, is carried out by the taxpayer independently by applying a rate of 0.5 percent to the object of taxation for the reporting tax period.

Article 731. Features of the application of a special tax regime for peasant or farm enterprises

1. Taxpayers applying a special tax regime for peasant or farm enterprises are not payers of the following types of taxes and payments to the budget:

1. land tax and (or) payment for the use of land plots - for land plots used in activities that are subject to this special tax regime, with the exception of land plots used in violation of the legislation of the Republic of Kazakhstan;

2. tax on vehicles - on the objects of taxation specified in subparagraph 2) paragraph 3 of Article 563 of this Code;

3. property tax - on the objects of taxation specified in subparagraph 1) paragraph 3 of Article 588 of this Code;

4. social tax - on the activities of a peasant or farm enterprise, which is subject to this special tax regime;

5. fees for negative impact on the environment - for the activities of a peasant or farm enterprise, which is subject to this special tax regime;

6. value added tax (except for value added tax on imported goods and value added tax for non-residents).

2. Calculation, payment of taxes and payments to the budget not specified in Article 730 of this Code and clause 1 of this article, submission of tax reporting on such taxes and payments to the budget, as well as payment (transfer) of social payments are made in the generally established order or in the manner prescribed by Chapter 94 of this Code.

Article 732. Deadlines for payment of certain types of taxes and payments to the budget

1. Payment of individual income tax, with the exception of taxes withheld at the source of payment, fees for the use of water resources of surface water bodies, is made in the following order:

1. amounts calculated from January 1 to October 1 of the tax period - no later than November 10 of the current tax period;

2. amounts calculated from October 1 to December 31 of the tax period - no later than April 10 of the tax period following the reporting tax period.

2. Payment of individual income tax is made to the budget at the location of the land plot.

Article 733. Deadlines for submitting a declaration for taxpayers applying a special tax regime for peasant or farm enterprises

1. The declaration for taxpayers applying a special tax regime for peasant or farm enterprises is intended to reflect the amounts of calculated individual income tax (except for payment withheld at source) and fees for the use of water resources of surface water bodies.

2. The declaration for taxpayers applying a special tax regime for peasant or farm enterprises is submitted no later than March 31 of the tax period following the reporting tax period to the relevant tax authorities at the location of the land plot.

SECTION 17. TAX PREFERENCES AND BENEFITS BASED ON AGREEMENTS (CONTRACTS)

Chapter 80. TAXATION OF PERSONS CARRYING OUT ACTIVITIES IN THE TERRITORIES OF SPECIAL ECONOMIC ZONES, MANAGEMENT COMPANIES OF SPECIAL ECONOMIC AND INDUSTRIAL ZONES

Article 734. Participants in special economic zones applying tax preferences

1. For the purposes of applying this Code and tax preferences, an organization operating in the territory of a special economic zone is a legal entity that simultaneously meets the following conditions:

1. is a participant in a special economic zone in accordance with the legislation of the Republic of Kazakhstan on special economic and industrial zones;

2. registered as a taxpayer at the location of the tax authority in the territory of the special economic zone or territorial division of the tax authority whose competence includes the territory of the special economic zone;

3. if the territory of the special economic zone has the necessary infrastructure and facilities intended for the implementation of priority types of activities, a legal entity does not have the right to have branches and other separate structural divisions outside the territory of the special economic zone, with the exception of representative offices;

4. carries out a priority type of activity on the territory of the special economic zone that corresponds to the goals of creating the special economic zone.

The determination of priority types of activities is carried out in accordance with the general classifier of types of economic activities approved by the authorized body in the field of technical regulation.

The provisions of this paragraph do not apply to persons specified in paragraph 2 of this article.

2. For the purposes of applying this Code and tax preferences, an organization or individual entrepreneur operating in the territory of a special economic zone is recognized as a person who simultaneously meets the following conditions:

1. is a participant in a special economic zone, the limits of which fully or partially coincide with sections of the customs border of the EAEU, in accordance with the legislation of the Republic of Kazakhstan on special economic and industrial zones;

2. registered as a taxpayer at the location of the tax authority on the territory of a special economic zone, the limits of which fully or partially coincide with sections of the customs border of the EAEU, or in the territorial division of the tax authority, whose competence includes the territory of a special economic zone, the limits of which fully or partially coincide with sections of the customs border of the EAEU;

3. does not have branches or other separate structural divisions, with the exception of representative offices;

4. carries out a priority type of activity on the territory of the special economic zone that corresponds to the goals of creating a special economic zone, the limits of which fully or partially coincide with sections of the customs border of the EAEU.

3. Organizations and individual entrepreneurs operating in the territories of special economic zones do not include:

1. subsoil users;

2. organizations producing excisable goods, with the exception of organizations engaged in the production, assembly (assembly) of excisable goods provided for in subparagraph 6) of Article 536 of this Code;

3. taxpayers and individual entrepreneurs applying special tax regimes;

4. organizations implementing (have implemented) an investment strategic project in accordance with the legislation of the Republic of Kazakhstan on investments, having entered into an investment agreement, an agreement on investment obligations, an agreement on the processing of solid minerals;

5. organizations operating in the gambling business;

6. participants of "Astana Hub";

7. AIFC participants.

At the same time, in relation to a special economic zone, the limits of which completely or partially coincide with sections of the customs border of the EAEU, applicants also do not include foreign individuals and legal entities.

Article 735. Features of taxation in the territory of special economic zones

1. An organization or individual entrepreneur operating in the territory of a special economic zone, when determining the amount of land tax, property tax and fees for the use of land plots, subject to payment to the budget, for objects of taxation (objects of taxation) located on the territory of the special economic zone and used in the implementation of priority activities, reduce the amount of calculated tax and (or) fees by 100 percent in the following order:

for land tax and payment for the use of land plots by applying a coefficient of 0 to the corresponding tax rates;

for property tax by applying a rate of 0 to the tax base.

For the purposes of this chapter, the reduction provided for in part one of this paragraph is a preference for taxes and fees.

Tax and fee preferences apply:

for land tax - from the 1st day of the month in which the agreement on carrying out activities as a participant in the special economic zone was concluded;

for property tax - from the date of emergence of the taxable object, but not earlier than the date of concluding an agreement on carrying out activities as a participant in a special economic zone;

for payment for the use of land plots - from the 1st day of the month in which the agreement on carrying out activities as a participant in the special economic zone was concluded, until the expiration of the temporary paid land use (lease) agreement, but not more than the validity period of the special economic zone.

2. In the case of using taxation objects (objects of taxation) located on the territory of a special economic zone, both when carrying out priority types of activities and when carrying out other types of activities, the amount of tax or fee to which the provisions of part one clause 1 of this article apply is determined in proportion to the share of income from priority types of activities to the total annual income.

3. In the event of termination by the management company of a special economic zone of an agreement to carry out activities as a participant in a special economic zone in accordance with the legislation of the Republic of Kazakhstan on special economic and industrial zones, preferences for taxes and fees are canceled from the date of the beginning of the tax period in which the violation was committed, which is the basis for termination of the agreement.

The management company of a special economic zone, no later than thirty calendar days from the date of termination of the contract, submits information about the participants in the special economic zone with whom the contracts were terminated, indicating the date of the violation that was the basis for termination of the contract, to the tax authorities at the location of such participants.

In this case, the taxpayer is obliged, no later than thirty calendar days from the date of termination of the agreement, to submit additional tax reports for the tax period in which the violation was committed, which was the reason for termination of the agreement.

4. An organization operating in the territory of a special economic zone, when determining the amount of corporate income tax payable to the budget, reduces the amount calculated in accordance with Article 345 of this Corporate Income Tax Code by 100 percent on income received from the sale of goods, works, services that are the result of the implementation of priority activities, unless otherwise provided by this paragraph.

In this case, the provisions of part one of this paragraph and paragraph 5 of this article do not apply to income from the sale of the following construction projects, except in cases where such sale is included in the list of priority activities in the territory of a special economic zone, the limits of which fully or partially coincide with sections of the customs border of the EAEU:

hospitals, clinics, schools, kindergartens, museums, theaters, higher and secondary educational institutions, libraries, schoolchildren's palaces, sports complexes in accordance with design and estimate documentation;

infrastructure, administrative and residential complexes in accordance with design and estimate documentation.

5. An individual entrepreneur carrying out activities in the generally established manner on the territory of a special economic zone, the limits of which completely or partially coincide with sections of the customs border of the EAEU, when determining the amount of individual income tax to be paid to the budget, reduces the amount of calculated individual income tax by 100 percent on income received from the sale of goods, works, services resulting from the implementation of priority activities.

6. An organization or individual entrepreneur operating in the territory of a special economic zone maintains separate tax records of taxable objects and (or) tax-related objects in order to calculate tax obligations for the corresponding priority type of activity and other types of activity.

7. Income of an organization or individual entrepreneur operating in the territory of a special economic zone from other types of activities that are not priority ones is subject to corporate income tax or individual income tax in the generally established manner.

8. An organization operating in the territory of a special economic zone does not have the right to apply other provisions of this Code that provide for a reduction of corporate income tax calculated in accordance with Article 345 of this Code by 100 percent.

9. Management companies of special economic and industrial zones, when determining the amount of land tax, property tax and fees for the use of land plots, subject to payment to the budget, for taxable objects (objects of taxation) used (planned to be used) for servicing special economic and industrial zones, reduce the amount of calculated tax and fees by 100 percent in the following order:

for land tax and payment for the use of land plots by applying a coefficient of 0 to the corresponding tax rates,

for property tax by applying a rate of 0 to the tax base.

10. The period for applying reductions in taxes and (or) fees by 100 percent provided for in clauses 1, 4 and 5 of this article is carried out depending on the categories established by the legislation of the Republic of Kazakhstan on special economic and industrial zones, but not more than the validity period of the agreement on the implementation of activities and the period of operation of the special economic zone:

category A – for 7 years;

category B – for 15 years;

category C – for 25 years.

The provisions of part one of this paragraph are applied by an organization and an individual entrepreneur operating in the territory of a special economic zone when concluding an agreement on the implementation of activities after January 1, 2024 in accordance with the legislation of the Republic of Kazakhstan on special economic and industrial zones.

11. Organizations and individual entrepreneurs operating in the territories of special economic zones apply the procedure for taxation with value added tax established by section 7 of this Code, taking into account the features established by chapter 48 of this Code on determining non-taxable turnover and non-taxable imports for participants in special economic zones.

The imposition of value added tax on goods sold in the territory of a special economic zone, as well as the procedure for returning excess value added tax on turnover taxed at a zero rate, are carried out in the manner determined by this Code, taking into account the features provided for in this section and Articles 470 and 471 of this Code.

An organization operating in the territory of a special economic zone within the framework of a special investment contract concluded with an authorized body in the field of state stimulation of industry is exempt from value added tax on imports:

raw materials and (or) materials as part of vehicles and (or) agricultural machinery, as well as their components, placed under the customs procedure of a free customs zone subject to the conditions established by subparagraph 9) paragraph 1 of Article 479 and subparagraph 3) paragraph 2 of Article 525 of this Code;

goods as part of finished products produced in the territory of the special economic zone, subject to the conditions provided for by clause 2 of Article 479 and clause 5 of Article 525 of this Code.

12. In the event of amendments and additions to the tax legislation of the Republic of Kazakhstan after the date of concluding an agreement on carrying out activities as a participant in a special economic zone, such an organization or individual entrepreneur shall apply the provisions of this chapter in force on the date of concluding such an agreement, if such changes and additions provide for the exclusion and (or) change in the amount of reduction applied when calculating corporate income tax, individual income tax, land tax, property tax and fees for the use of land plots.

The provisions of part one of this paragraph apply during the validity period of the agreement on carrying out activities as a participant in a special economic zone, concluded in accordance with the legislation of the Republic of Kazakhstan on special economic and industrial zones, but not more than ten years from the date of entry into force of the first such change and (or) addition.

The provisions of part one of this paragraph do not apply in the event of termination by the management body of a special economic zone of an agreement to carry out activities as a participant in a special economic zone unilaterally in accordance with the legislation of the Republic of Kazakhstan on special economic and industrial zones.

Chapter 81. TAX PREFERENCES ON INVESTMENT CONTRACTS

Article 736. Taxation of persons who have entered into an investment agreement

1. For the purposes of this Code, the person who has entered into an investment agreement is a legal entity that simultaneously meets the following conditions:

1. an investment agreement providing for tax preferences was concluded in accordance with the Enterprise Code of the Republic of Kazakhstan;

2. implements an investment project according to the priority type of activity provided for in the investment agreement.

2. The investment agreement, subject to the conditions provided for in clause 1 of this article, may provide for the following preferences:

1. reduction of corporate income tax, calculated in accordance with Article 345 of this Code, by 100 percent on income from the implementation of an investment project on priority activities, defined by an investment agreement, obtained through the operation of fixed assets that were introduced as new production, expanded or updated as part of an investment agreement;

2. application of coefficient 0 when calculating land tax on land plots used for the implementation of an investment project for priority types of activities determined by the investment agreement;

3. application of a 0 percent rate to the tax base when calculating property tax on objects used to implement an investment project for priority types of activities determined by the investment agreement;

4. stability of the size of the coefficient, rates and amount of tax reduction provided for by this article for the period from the date of conclusion of the agreement to the expiration date of tax preferences within the framework of the investment project.

The provisions of subparagraphs 2) and 3) part one of this paragraph do not apply in cases of transfer of taxable objects for use, trust management or lease.

3. Deadline for applying tax preferences provided for in paragraph 2 of this article:

1. for corporate income tax - determined depending on the terms of the agreement in the manner established by clause 4 of this article;

2. for land tax - begins on the 1st day of the month in which the agreement is concluded and ends no later than ten consecutive years, which are calculated starting from January 1 of the year following the year in which such an agreement was concluded;

3. for property tax - begins on the 1st day of the month in which the first asset is accounted for as part of fixed assets in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, and (or) ends no later than eight consecutive years, which are calculated starting from January 1 of the year following the year in which the first asset is accounted for as part of fixed assets in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

4. The deadline for applying preferences for corporate income tax is determined in the following order:

1. under an investment agreement for the creation of new production facilities - begins on January 1 of the year in which such an agreement is concluded and ends no later than ten consecutive years, which are calculated starting from January 1 of the year following the year in which the agreement was concluded;

2. under an agreement on investments to expand and (or) update existing production facilities –

begins on January 1 of the year following the year in which the last fixed asset producing products for the types of activities specified in the investment agreement was put into operation, and

ends no later than three consecutive years, which are calculated starting from January 1 of the year following the year in which the last fixed asset producing products was commissioned;

3. under an agreement on investments to expand and (or) update existing production facilities with the phased introduction of fixed assets that produce products according to the types of activities specified in the investment agreement, –

begins on January 1 of the year following the year in which the fixed asset producing the product was put into operation;

And

ends no later than three consecutive years, which are calculated starting from January 1 of the year following the year in which the fixed asset producing the product was commissioned.

The deadline applies to each fixed asset that produces products according to the types of activities specified in the investment agreement and provided for in the investment agreement for the expansion and (or) renovation of existing production facilities.

5. The period for application of investment preferences for taxes specified in clause 2 of this article is established depending on the cost of the project and the type of activity carried out by investment categories, but not more than 10 years in accordance with the procedure determined by the authorized investment body in agreement with the authorized bodies in the field of state stimulation of industry, in the field of tax policy and the authorized body in the field of ensuring tax revenues and payments to the budget.

6. A person who has entered into an investment agreement maintains separate tax records of taxable items and (or) tax-related items in order to calculate tax obligations for priority types of activities determined by the investment agreement.

7. A person who has entered into an investment agreement does not have the right to apply other provisions of this Code providing for a reduction in corporate income tax, the use of reduced rates and coefficients when calculating property tax and land tax.

8. If changes and (or) additions to the tax legislation of the Republic of Kazakhstan provide for an increase in coefficients and (or) rates applied when calculating land tax and (or) property tax, or a change in the amount of reduction when calculating corporate income tax, the person who entered into an investment agreement determines tax obligations for activities within the framework of the investment project using coefficients and (or) rates, and also applies the amount of reduction when calculating corporate income tax, which were in force on the date of conclusion of the investment agreement.

9. In case of early termination of an investment agreement, tax preferences and the guarantee of stability of the tax legislation of the Republic of Kazakhstan are canceled from the date of its conclusion.

In the case specified in part one of this paragraph, the taxpayer is obliged, no later than thirty calendar days from the date of termination of the investment agreement, to submit additional tax reporting for tax periods starting from the date of conclusion of this agreement until the date of its termination, inclusive.

Article 737. Taxation of persons who have entered into an agreement on investment obligations

1. For the purposes of this Code, the person who has entered into an agreement on investment obligations is a legal entity that simultaneously meets the following conditions:

1. in accordance with the Enterprise Code of the Republic of Kazakhstan, an agreement on investment obligations was concluded with the Government of the Republic of Kazakhstan;

2. is a commodity producer, with the exception of subsoil users extracting hydrocarbon minerals and producers of petroleum products. For the purposes of this chapter, a commodity producer is understood to be a legal entity whose total annual income for the year preceding the year of filing an application for an agreement on investment obligations at least seventy percent comes from the sale of goods of its own production or from the sale of minerals extracted by such a person and (or) products obtained as a result of the processing of mineral resources by such a person;

3. is a large or medium-sized business entity in accordance with the Enterprise Code of the Republic of Kazakhstan;

4. does not carry out activities for the production of excisable goods;

5. does not apply special tax regimes.

2. Unless otherwise established by clause 3 of this article, calculation of taxes and payments to the budget by taxpayers who have entered into an agreement on investment obligations in accordance with the Entrepreneurial Code of the Republic of Kazakhstan, is carried out in accordance with the tax regime in force at the time of conclusion of the said agreement, for ten years, starting from January 1 of the year in which such an agreement was concluded (guarantee of stability of the tax legislation of the Republic of Kazakhstan).

3. The taxpayer (tax agent), who has entered into an agreement on investment obligations in accordance with the Enterprise Code of the Republic of Kazakhstan, calculates the tax liability in accordance with the tax regime in force at the time such obligation arises, for the following taxes and payments to the budget:

value added tax;

excise duty;

payment for negative impact on the environment;

individual income tax;

corporate income tax withheld at source.

4. In case of early termination of an agreement on investment obligations, the guarantee of stability of the tax legislation of the Republic of Kazakhstan, provided for in paragraph 2 of this article, is canceled from the date of its conclusion, except for the case provided for in part three of this paragraph.

In the case specified in part one of this paragraph, the taxpayer is obliged, no later than thirty calendar days from the date of termination of the agreement on investment obligations, to submit additional tax reporting for tax periods starting from the date of conclusion of this agreement until the date of its termination, inclusive.

If, at the time of termination of the agreement on investment obligations, at least ninety percent of the amount provided for by the Enterprise Code of the Republic of Kazakhstan has been financed for such agreements, the guarantee of stability of the tax legislation of the Republic of Kazakhstan provided for by clause 2 of this article is canceled from January 1 of the year in which the agreement on investment obligations was terminated.

5. In case of cancellation of certain types of taxes and payments to the budget that were in force at the time of concluding an agreement on investment obligations, the taxpayer continues to pay them to the budget in the manner and in the amounts provided for by the tax legislation of the Republic of Kazakhstan that was in force at the time of concluding such an agreement.

Note FROM! Chapter 82 is valid until 01/01/2029 in accordance with clauses 3) clause 2 of Article 848 of this Code.

Chapter 82. TAX PREFERENCES FOR ASTANA HUB PARTICIPANTS

Article 738. Taxation of Astana Hub participants

1. Astana Hub participants who meet the conditions provided for in Article 17 of this Code apply the following tax preferences:

1. reducing the calculated amount of corporate income tax by 100 percent in the manner established by paragraph 1 of this chapter;

2. exemption from value added tax on sales of goods produced and sold by Astana-Hub participants, in accordance with subparagraph 33) Article 474 of this Code;

3. exemption from value added tax on turnover on the sale of works and services sold by Astana-Hub participants, in accordance with subparagraph 34 of Article 474 of this Code;

4. exemption from value added tax on imports of imported goods in accordance with subparagraph 11) paragraph 1 of Article 479 of this Code;

5. exclusion from the object of taxation of social tax of the income of employees - participants of "Astana-Hub" in accordance with subparagraph 3) paragraph 2 of Article 556 of this Code.

2. Features of the calculation and withholding of corporate income tax and individual income tax on the income of non-residents from sources in the Republic of Kazakhstan, for which the obligations of calculation, withholding and payment arise for the participants of the Astana Hub, are provided for by Section 15 of this Code.

3. Work performed, services provided by a non-resident on a reimbursable basis, the place of sale of which is recognized as the Republic of Kazakhstan, acquired by the Astana Hub participant, who is a payer of value added tax, are not considered turnover for the acquisition of works, services from a non-resident in accordance with the conditions provided for in subparagraph 3) paragraph 3 of Article 454 of this Code.

4. When calculating individual income tax on an employee’s income subject to taxation at the source of payment, a reduction is applied in accordance with subparagraph 3) of Article 429 of this Code on the income of employees who are participants in the Astana Hub.

Paragraph 1. The procedure for reducing corporate income tax by Astana Hub participants

Article 739. General provisions

1. Participants in Astana Hub, when determining the amount of corporate income tax to be paid to the budget, reduce the amount calculated in accordance with Article 345 of this Corporate Income Tax Code by 100 percent for:

1. income from intellectual property - in the manner determined by Article 740 of this Code;

2. income from the provision of services in the field of information technology - in the manner established by Article 741 of this Code;

3. income not specified in subparagraphs 1) and 2) of this paragraph - in the amount of calculated corporate income tax.

2. For the purposes of this chapter, intellectual property objects are understood as software protected by the Law of the Republic of Kazakhstan “On Copyright and Related Rights”, as well as an invention, utility model or industrial design in the field of informatization in accordance with Law of the Republic of Kazakhstan "Patent Law of the Republic of Kazakhstan", which are the result of the implementation of priority activities provided for the participants of the Astana Hub.

3. The procedure for accounting for losses on an intellectual property item when carrying out priority activities by Astana Hub participants is established by Article 343 of this Code.

4. If a taxpayer does not comply with the conditions established for participants of the Astana Hub Article 17 of this Code, such taxpayer applies the generally established taxation procedure from the date of the beginning of the tax period in which the violation was committed.

5. The Astana Hub participant does not have the right to apply other provisions of this Code that provide for a reduction of corporate income tax calculated in accordance with Article 345 of this Code by 100 percent.

Article 740. Reduction of corporate income tax on income from intellectual property

1. Income from intellectual property objects by Astana Hub participants is determined if there are exclusive property rights of the copyright holder to intellectual property objects and consists of the following income:

1. income from the sale of intellectual property;

2. income from the sale of goods with an object of intellectual property;

3. royalties on intellectual property;

4. awarded compensation for violation of the rights of the copyright holder and patent holder for intellectual property;

5. other income from intellectual property objects related to their use, including income from advertising, as well as from additional services built into the intellectual property object.

For international business transactions and transactions carried out on the territory of the Republic of Kazakhstan, directly related to international business transactions, income from intellectual property is determined taking into account the Law of the Republic of Kazakhstan “On Transfer Pricing”.

2. The amount of reduction in corporate income tax on income from intellectual property is determined as the product of the amount of income from intellectual property provided for by clause 1 of this article and the correlation coefficient established by clause 3 of this article.

3. The relationship coefficient is determined by the following formula:

K – correlation coefficient;

Ruch – expenses of the Astana Hub participant related to the object of intellectual property, with the exception of expenses specified in the indicator P acquired;

R outsourcing 1 – costs of outsourcing with persons who are not related parties.

For the purposes of this chapter, outsourcing means the transfer to third parties of certain functions necessary for the creation of intellectual property;

R outsourcing 2 – outsourcing costs with related parties located outside the Republic of Kazakhstan;

P acquisition – expenses for the acquisition of an intellectual property item.

When determining the amount of corporate income tax reduction on income from intellectual property, if the value of the relationship coefficient is greater than 1, then the coefficient with a value of 1 is accepted for calculation.

Article 741. Reduction of corporate income tax on income from the provision of services in the field of information technology

1. Income from the provision of services in the field of informatization includes income received by the Astana Hub participant as a result of the following priority activities:

1. services for research, analysis, design, adaptation and configuration of software;

2. technical support services;

3. software testing services;

4. services for training software users.

2. A 100 percent reduction in corporate income tax on income from the provision of services in the field of information technology is applied by the Astana Hub participant if the following conditions are met:

1. the agreement (contract) for the provision of services in the field of informatization does not contradict the requirements of the legislation of the Republic of Kazakhstan;

2. employment contracts with employees are concluded in accordance with the Labor Code of the Republic of Kazakhstan;

3. the number of employees of the Astana Hub participant allows the provision of services in the field of informatization, on income from the sale of which a reduction in corporate income tax is applied;

4. employees of the Astana Hub participant have the necessary qualifications and (or) work experience, and (or) experience to provide services in the field of information technology, on income from the sale of which a reduction in corporate income tax is applied;

5. compliance of the volume of expenses incurred by the Astana Hub participant with the actual required volume of expenses for the provision of services in the field of informatization, on income from the sale of which a reduction in corporate income tax is applied.

Compliance with the conditions defined by subparagraphs 3), 4) and 5) part one of this paragraph is established in the manner determined by the authorized body in the field of informatization in agreement with the central authorized body for state planning and the authorized body.

Chapter 83. FEATURES OF TAXATION OF SUBSOIL USERS FOR COMPLEX PROJECTS

Article 742. Peculiarities of taxation of subsoil users under contracts for exploration and production or production of hydrocarbons for complex projects (except for onshore gas projects)

1. Subsoil users who have entered into a contract for exploration and production or production of hydrocarbons for complex projects (except for onshore gas projects), apply the specifics of calculating taxes by the subsoil user under contracts for exploration and production or production of hydrocarbons for complex projects (except for onshore gas projects) taking into account the provisions established by Article 756 of this Code.

2. For subsoil users under contracts for exploration and production or production of hydrocarbons for complex projects (with the exception of onshore gas projects), the following features are provided for when calculating corporate income tax:

1. recognition of total annual income;

2. determining the amount of deductions for expenses on geological study, exploration and preparatory work for the extraction of natural resources, including increased rates of depreciation charges, the application of conditional coefficients to expenses;

3. accounting for fixed assets, including the procedure for accounting for incoming and outgoing fixed assets, depreciation rates for fixed assets;

4. recognition as a property tax payer within the framework of contract activities.

Article 743. Peculiarities of taxation of subsoil users for complex onshore gas projects

1. Subsoil users carrying out the development of gas projects on land in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, when determining the amount of corporate income tax under such a contract, subject to payment to the budget, reduce the amount calculated in accordance with Article 345 of this Corporate Code income tax by 100 percent.

2. The amount of calculated corporate income tax under the contract is reduced by 100 percent taking into account the specifics provided for in clause 4 of Article 756 of this Code.

Chapter 84. TAXATION OF PERSONS WHO CONCLUDED AN AGREEMENT ON PROCESSING OF SOLID MINERAL RESOURCES

Article 744. General provisions

1. For the purposes of this Code, the person who has entered into an agreement on the processing of solid minerals is a legal entity that simultaneously meets the following conditions:

1. in accordance with the Code of the Republic of Kazakhstan “On Subsoil and Subsoil Use” entered into an agreement on the processing of solid minerals with a government body authorized by the Government of the Republic of Kazakhstan to conclude such an agreement, providing for tax preferences;

2. does not carry out activities for the production of excisable goods;

3. does not apply special tax regimes.

2. In case of early termination of an agreement on the processing of solid minerals, tax preferences are canceled from the date of its conclusion, except for the case provided for in part three of this paragraph.

In the case specified in part one of this paragraph, the taxpayer is obliged, no later than thirty calendar days from the date of termination of the agreement on the processing of solid minerals, to submit additional tax reporting for tax periods starting from the date of conclusion of this agreement until the date of its termination, inclusive.

If, at the time of termination of the agreement on investment obligations, at least ninety percent of the amount provided for by the Code of the Republic of Kazakhstan “On subsoil and subsoil use” has been financed for such agreements, tax preferences provided for by Article 745 of this Code are canceled from January 1 of the year in which the agreement on the processing of solid minerals was terminated.

Article 745. Taxation of persons who have entered into an agreement on the processing of solid minerals

1. An agreement on the processing of solid minerals, subject to the conditions provided for in Article 744 of this Code, may provide for the following preferences:

1. reduction of corporate income tax calculated in accordance with Article 345 of this Code by 100 percent on income from activities determined by the agreement on the processing of solid minerals, obtained through the operation of fixed assets that were introduced as new production within the framework of the agreement on the processing of solid minerals;

2. application of coefficient 0 when calculating land tax on land plots used for the implementation of the agreement on the processing of solid minerals;

3. application of a 0 percent rate to the tax base when calculating property tax on objects used for the implementation of an agreement on the processing of solid minerals;

4. exemption of import of technological equipment, components and spare parts for it from value added tax, used exclusively in carrying out activities within the framework of the agreement on the processing of solid minerals according to the list of technological equipment, components and spare parts for it.

2. The deadline for applying subparagraph 1) paragraph 1 of this article within the framework of an agreement on the processing of solid minerals begins on January 1 of the year in which such an agreement is concluded, and ends no later than ten consecutive years, which are calculated starting from January 1 of the year following the year in which the agreement is concluded.

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4. The deadline for applying subparagraph 3) paragraph 1 of this article within the framework of an agreement on the processing of solid minerals begins on the 1st day of the month in which the first asset is accounted for as part of fixed assets in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, and (or) ends no later than eight consecutive years, which are calculated starting from January 1 of the year following the year in which the first asset is included in fixed assets in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

5. A person who has entered into an agreement on the processing of solid minerals maintains separate tax records of taxable items and (or) tax-related items for the purpose of calculating tax liabilities.

SECTION 18. RENT TAX ON EXPORTS

Chapter 85. RENT TAX ON EXPORTS

Article 746. Payers

Payers of rent tax on exports are individuals and legal entities selling crude oil and crude petroleum products for export, with the exception of the volumes of export of crude oil and gas condensate produced:

subsoil users under the contracts specified in clause 1 of Article 755 of this Code;

Note FROM!

The validity of paragraph three of the first part of Article 746 is suspended until 01/01/2027 by this Code of the Republic of Kazakhstan and during the period of suspension this paragraph is valid in the wording Article 835.

subsoil users who are payers of the mineral extraction tax on hydrocarbons or an alternative tax on subsoil use.

For the purposes of this section, crude oil and crude oil products are recognized as goods classified in subposition 2709 00 of the Unified Commodity Nomenclature for Foreign Economic Activity of the EAEU.

Article 747. Object of taxation

The object of rental tax on exports is the volume of crude oil and crude oil products sold for export, with the exception of volumes of minerals sold for export, transferred by the subsoil user to fulfill a tax obligation in kind and sold by the recipient on behalf of the state or by a person authorized by the recipient on behalf of the state for such sales. For the purposes of this section and section 19 of this Code, export means:

1. export of goods from the territory of the Republic of Kazakhstan, carried out in the customs export procedure in accordance with the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan;

2. export of goods from the territory of the Republic of Kazakhstan to the territory of another state - a member of the EAEU;

3. sale on the territory of another EAEU member state of products of processing of customer-supplied raw materials previously exported from the territory of the Republic of Kazakhstan to the territory of the EAEU member state for processing.

To calculate the rent tax on exports, the volume of crude oil and crude petroleum products is determined in the following order:

sales of crude oil and crude petroleum products for export outside the customs territory of the EAEU - as the volume of crude oil and crude petroleum products indicated in column 35 of the full declaration for goods, used to calculate the amounts of customs duties, other payments, the collection of which is entrusted to the customs authorities, or other customs purposes in accordance with the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan;

sales of crude oil and crude petroleum products for export to the territory of another state - a member of the EAEU - as the volume of crude oil and crude petroleum products specified in the goods acceptance certificate of the transport organization on the territory of the Republic of Kazakhstan at the beginning of the export route for the supply of such crude oil and crude petroleum products for export.

Article 748. Calculation procedure

1. The tax base for calculating the rental tax on exports of crude oil and crude oil products is the cost of exported crude oil and crude oil products, calculated on the basis of the volume of crude oil and crude oil products actually sold for export and the world price, calculated in the manner determined by clause 3 Article 776 of this Code. At the same time, for crude oil and crude oil products, the world price is determined based on the world price of crude oil.

To determine the world price of crude oil for the purpose of calculating the export rent tax, the conversion of units of measurement from barrel to metric ton is carried out on the basis of the weighted average barrel release rate using the following formula:

K barrel Wed = (V1 x K bbl.1 + V2 x K bbl.2... + Vn x K bbl.n)/V total. implementations, where:

K barrel Wed – weighted average barrel release coefficient, calculated with an accuracy of four decimal places;

V1, V2, ... Vn – volumes of each batch of crude oil and crude oil products sold for export during the tax period;

K bbl.1, K bbl.2 ... + K bbl.n – barrel release coefficients indicated in the quality certificate for each corresponding batch, issued on the basis of the metering device data at the point of delivery and receipt of crude oil and crude oil products of the transport organization at the beginning of the export route on the territory of the Republic of Kazakhstan. In this case, barrelization coefficients are established taking into account the actual density and temperature of exported crude oil and crude petroleum products, reduced to standard measurement conditions in accordance with the national standard approved by the authorized body in the field of standardization;

n – number of shipments sold for export of crude oil and crude petroleum products in the tax period;

V total sales – the total volume of export sales of crude oil and crude petroleum products for the tax period.

2. The monetary form of payment of rent tax on exports of crude oil, gas condensate, by decision of the Government of the Republic of Kazakhstan, can be replaced by a physical form in the manner determined by an additional agreement concluded between the authorized state body and the taxpayer.

The procedure for paying rent tax on exports of crude oil and gas condensate in kind is established by Article 819 of this Code.

Article 749. Export rental tax rates

When exporting crude oil and crude oil products, the rent export tax is calculated at the following rates:

No.

World price

Rate, %

1

2

3

Up to 20 US dollars per barrel inclusive

0

Up to 30 US dollars per barrel inclusive

0

Up to 40 US dollars per barrel inclusive

0

Up to and including US$50 per barrel

7

Up to 60 US dollars per barrel inclusive

11

Up to 70 US dollars per barrel inclusive

14

Up to 80 US dollars per barrel inclusive

16

Up to 90 US dollars per barrel inclusive

17

Up to and including US$100 per barrel

19

Up to 110 US dollars per barrel inclusive

21

Up to 120 US dollars per barrel inclusive

22

Up to 130 US dollars per barrel inclusive

23

Up to 140 US dollars per barrel inclusive

25

Up to and including US$150 per barrel

26

Up to 160 US dollars per barrel inclusive

27

Up to and including US$170 per barrel

29

Up to 180 US dollars per barrel inclusive

30

Up to and including US$190 per barrel

32

Up to 200 US dollars per barrel and above

32

Article 750. Tax period

The tax period for rental export tax is a calendar quarter.

If the dates of registration of temporary and full customs declarations for goods fall on different tax periods, then the obligation to pay rent tax on exports arises in the tax period that covers the period of time specified in the temporary and full declarations for goods, during which crude oil and crude oil products are supplied within the framework of the customs export procedure in accordance with the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan.

Article 751. Payment terms

The taxpayer is obliged to pay the calculated amount of tax to the budget no later than the 25th day of the second month following the tax period.

Article 752. Tax return

The export rental tax declaration is submitted to the tax authority at the location of the taxpayer no later than the 15th day of the second month following the tax period.

SECTION 19. TAXATION OF SUBSOIL USE

Chapter 86. GENERAL PROVISIONS

Article 753. Relations regulated by this section

1. When carrying out subsoil use operations within the framework of subsoil use contracts concluded in the manner determined by the legislation of the Republic of Kazakhstan, subsoil users pay all taxes and payments to the budget established by this Code.

2. This section establishes the procedure for fulfilling tax obligations for special payments and taxes of subsoil users, as well as the specifics of fulfilling tax obligations for activities carried out under a production sharing agreement (contract).

3. Special payments and taxes for subsoil users include:

1. signing bonus;

2. payment for reimbursement of historical costs;

3. alternative tax on subsoil use;

4. royalties;

5. the share of the Republic of Kazakhstan in the division of production;

6. mineral extraction tax;

7. excess profit tax.

4. The procedure for classifying a hydrocarbon deposit (group of deposits, part of a deposit) as low-profitable, their list and taxation procedure in terms of mineral extraction tax are determined by the Government of the Republic of Kazakhstan.

The criteria for classifying a deposit (a group of deposits under one subsoil use contract, part of a deposit) of solid minerals as low-profitable, as well as the procedure for determining the level of profitability and the level of internal rate of return are determined by the Government of the Republic of Kazakhstan.

5. Fulfillment of tax obligations under contracts for the production or exploration and production of hydrocarbons on a subsoil plot (sections) entirely located in the Kazakhstan sector of the Caspian Sea, and (or) subsoil plots with the depth of the upper point of hydrocarbon deposits specified in the mining allotment or contract for the extraction or exploration and production of hydrocarbons in the absence of a mining allotment, not higher 4500 meters and the lowest point of hydrocarbon deposits specified in a mining allotment or contract for the production or exploration and production of hydrocarbons in the absence of a mining allotment, 5000 meters and below can be carried out by calculating and paying an alternative subsoil use tax in exchange for payment for reimbursement of historical costs, mineral extraction tax and excess profit tax.

Article 754. Peculiarities of fulfillment of tax obligations by subsoil users

1. Calculation of tax obligations for taxes and payments to the budget for activities carried out under a subsoil use contract is carried out in accordance with the tax legislation of the Republic of Kazakhstan in force at the time obligations to pay them arise, except for the cases specified in clause 1 of Article 755 and Article 756 of this Code.

2. A non-resident subsoil user carrying out activities under a subsoil use contract is additionally subject to taxation in accordance with Article 688 – 691 of this Code.

3. Fulfillment of tax obligations for activities carried out within the framework of a subsoil use contract does not relieve the subsoil user from fulfilling the tax obligation for carrying out activities beyond the scope of the subsoil use contract, in accordance with the tax legislation of the Republic of Kazakhstan in force on the date the tax obligation arose.

4. Individuals who have the right to subsoil use fulfill tax obligations for activities carried out within the framework of such right, for special payments and taxes of subsoil users and maintaining separate tax records in the manner prescribed for subsoil users - legal entities.

Article 755. Peculiarities of fulfillment of tax obligations by individual subsoil users

1. The tax regime defined in the agreement (contract) on production sharing concluded between the Government of the Republic of Kazakhstan or the competent authority and the subsoil user before January 1, 2009 and which has undergone a mandatory tax examination, as well as in the contract for subsoil use approved by the President of the Republic of Kazakhstan, is preserved for taxes and payments to the budget, in respect of which, in accordance with the provisions of such agreement (contract), the stability of the tax regime is directly provided for, is valid exclusively in relation to parties to such an agreement (contract), as well as in relation to operators during the entire established period of its validity, does not apply to persons who are not parties to such an agreement (contract) or operators, and can be changed by mutual agreement of the parties.

Fulfillment of the tax obligation for taxes subject to withholding at the source of payment, in respect of which the subsoil user acts as a tax agent, is carried out in accordance with the tax legislation of the Republic of Kazakhstan in force at the time the obligation to pay them arises, regardless of the presence in the agreement (contract) on production sharing concluded between the Government of the Republic of Kazakhstan or the competent authority and the subsoil user before January 1, 2009 and which has passed the mandatory tax examination, and the contract for subsoil use, approved by the President of the Republic of Kazakhstan, provisions governing the procedure for imposing taxes withheld at the source of payment.

In case of cancellation of certain types of taxes and payments to the budget provided for by the tax regime of the production sharing agreement (contract) concluded between the Government of the Republic of Kazakhstan or the competent authority and the subsoil user before January 1, 2009 and having passed the mandatory tax examination, as well as the tax regime of the subsoil use contract approved by the President of the Republic of Kazakhstan, the subsoil user continues to pay them to the budget in the manner and amount established by the agreement (contract) on production sharing and (or) a subsoil use contract, until the expiration of their validity period or the introduction of appropriate changes and additions in the manner determined by the legislation of the Republic of Kazakhstan.

Advertisement in accordance with clause 1 of this article.

3. Fulfillment of the tax obligation of participants in a simple partnership (consortium) under a production sharing agreement (contract) can be carried out in one of the following ways:

1. the fulfillment of a tax obligation by a participant in a simple partnership (consortium) is carried out independently or by an operator on behalf and on behalf of such a participant only in part of the obligation attributable to the share of the specified participant. At the same time, in tax forms the details of a participant in a simple partnership (consortium) are indicated as a taxpayer, and the details of an operator are indicated as an authorized representative;

2. the fulfillment of the tax obligation of the participants of a simple partnership (consortium) is carried out by the operator collectively for the activities carried out under the production sharing agreement (contract), if this is provided for by the provisions of the production sharing agreement (contract). In this case, the preparation and submission of tax forms is carried out by the operator in the manner determined by Chapter 9 of this Code, indicating the operator’s details as the taxpayer’s details.

4. If in the course of performing subsoil use operations the operator has tax obligations as a taxpayer (tax agent) in accordance with the requirements of the tax legislation of the Republic of Kazakhstan, then such tax obligations are fulfilled by the operator independently.

Article 756. Peculiarities of fulfillment of tax obligations under contracts for exploration and production or production of hydrocarbons for complex projects

1. For contracts for exploration and production or production of hydrocarbons for complex projects, the provisions of clause 5 of Article 305, clause 5 Article 277, clause 5 Article 280, subclause 5) part one of clause 3 of article 588, article 743, part two clause 2 of Article 813 and part two Article 814 of this Code are applied in accordance with the tax legislation of the Republic of Kazakhstan in force on the date of signing the relevant contract for subsoil use.

2. In case of cancellation of taxes, payments to the budget, for which the fulfillment of tax obligations is carried out in accordance with clause 1 of this article, subsoil users under contracts for exploration and production or production of hydrocarbons for complex projects (except for onshore gas projects) continue to fulfill tax obligations for the relevant taxes and payments in accordance with the tax legislation of the Republic of Kazakhstan, in force on the date of signing the relevant contract, until the expiration of such contract or the introduction of appropriate changes and additions to it by agreement of the parties.

3. In case of termination (including in case of early termination) of a contract for exploration and production or production of hydrocarbons for complex projects (except for onshore gas projects), the consequences established by the relevant contract apply. At the same time, the subsoil user under such contracts does not pay amounts of taxes, payments not paid to the budget as a result of exemptions, benefits or other exemptions provided under the contract. After termination (including in the case of early termination) of a contract for exploration and production or production of hydrocarbons for complex projects, the fulfillment of tax obligations is carried out in accordance with the tax legislation of the Republic of Kazakhstan in force on the date of occurrence of the tax obligation, starting from the tax period following the date of termination of such contract.

4. The provisions of clause 5 of article 277, clause 5 of article 280, clause 5 Article 305, subparagraph 1) paragraph 1 of Article 306, subparagraph 5) part one of clause 3 of article 588, article 743, part two clause 2 of Article 813 and part two Article 814 of this Code are applied by the subsoil user from the date of registration of the contract for exploration and production or production of hydrocarbons under complex projects, and under subsoil use contracts concluded before December 31, 2022 - from the date of registration of the amendment to the contract for exploration and production or production of hydrocarbons, providing for the presentation of such a contract in a new edition in accordance with the standard contract for exploration and production or production of hydrocarbons for complex projects, until the expiration of twenty calendar years from the date of commencement of export of minerals minerals extracted under the relevant subsoil use contract.

Article 757. Peculiarities of separate tax accounting of subsoil use operations

1. The subsoil user is obliged to keep separate tax records for calculating the tax liability for activities carried out within the framework of each concluded subsoil use contract, as well as when developing a low-profit, high-viscosity, water-flooded, low-yield or depleted deposit (group of deposits, part of a deposit, subject to the implementation of activities for such a group of deposits, part of a deposit within the framework of one contract) in the case of calculation for such a deposit (group deposits, part of a deposit, subject to the implementation of activities for such a group of deposits, part of a deposit within the framework of one contract) taxes and payments to the budget in the manner and at rates that differ from those established by this Code.

2. The provisions of this article on maintaining separate tax records do not apply to contracts for exploration and (or) production of common minerals, non-metallic solid minerals specified in line 13 of the table provided for subparagraph 1) paragraph 1 of Article 781 of this Code, groundwater, therapeutic mud, as well as for the construction and (or) operation of underground structures not related to exploration and (or) production, with the exception of the requirements for maintaining separate tax records for the calculation and execution of the tax obligation for mineral extraction tax under these contracts.

Operations under subsoil use contracts specified in part one of this paragraph, which are part of activities under contracts for exploration and (or) production of hydrocarbons or solid minerals, are subject to reflection in tax accounting under the relevant contract for exploration and (or) production of hydrocarbons or solid minerals, taking into account the separate tax accounting of the subsoil user. In this case, the subsoil user is obliged to reflect in the tax accounting policy the procedure for allocating expenses for such operations to the relevant contracts and (or) non-contractual activities.

3. Separate tax accounting of taxable objects and (or) objects related to taxation is carried out by the subsoil user on the basis of accounting documentation data in accordance with the approved tax accounting policy and taking into account the provisions established by this article.

The procedure for maintaining separate tax accounting is developed by the subsoil user independently and approved in the tax accounting policy (accounting policy section).

If the tax accounting policy does not contain a procedure for maintaining separate tax accounting and (or) such a procedure does not comply with the principles of taxation, the tax authorities, in the course of tax control, determine the tax obligations of the taxpayer in accordance with subparagraph 1) of paragraph 12 of this article.

The provisions of this paragraph also apply to the authorized representative of the participants of a simple partnership (consortium), responsible for maintaining consolidated tax records in accordance with paragraph 2 of Article 216 of this Code.

4. For contract activities, separate tax accounting is maintained for the following taxes and payments to the budget:

1. corporate income tax;

2. signing bonus;

3. payment for reimbursement of historical costs;

4. mineral extraction tax;

5. excess profit tax;

6. alternative tax on subsoil use;

7. other taxes and payments to the budget, which are calculated in a manner different from that established by this Code, on the basis of the tax regime of subsoil use contracts defined by clause 1 of Article 755 and Article 756 of this Code.

5. When maintaining separate tax accounting for calculating the tax liability, the subsoil user is obliged to ensure:

1. reflection in tax accounting of objects of taxation and (or) objects related to taxation for the calculation of taxes and payments to the budget specified in clause 4 of this article - for each subsoil use contract separately from non-contractual activities;

2. calculation of taxes and payments to the budget not specified in clause 4 of this article, as well as corporate income tax - in general for all activities of the subsoil user;

3. submission of tax reporting on taxes and payments to the budget specified in clause 4 of this article, with the exception of tax reporting on corporate income tax - for each subsoil use contract;

4. submission of a single corporate income tax return in general for the activities of the subsoil user and the corresponding annexes to it - for each subsoil use contract;

5. submission of tax reporting on taxes and payments to the budget not specified in clause 4 of this article - in general for all activities of the subsoil user.

6. When calculating corporate income tax in general for the activities of a subsoil user, losses incurred under a specific subsoil use contract are not taken into account, which the subsoil user has the right to compensate only from income received from activities under such a specific subsoil use contract in subsequent tax periods, taking into account the provisions of Article 339 of this Code.

At the same time, losses incurred by a subsoil user under a license for geological study of subsoil can be compensated by income received from the sale of geological information for five consecutive years from the date of its transfer to the authorized body for subsoil study (confidentiality period) in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use.

7. For the purpose of maintaining separate tax accounting, income from contractual activities includes income from the write-off by a strategic partner of the obligation of a national subsoil use company or a legal entity whose shares (participatory interests) directly or indirectly belong to such a national subsoil use company, for investment financing (including remuneration) in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use.

8. Income and expenses of the taxpayer for the processing of man-made mineral formations are taken into account in tax accounting for non-contractual activities.

9. For the purposes of this section, the following concepts mean:

1. general income and expenses - income and expenses of the subsoil user of the reporting tax period, including income and expenses on general fixed assets that are associated with the implementation of contract and non-contractual activities and do not have a direct cause-and-effect relationship with a specific subsoil use contract and (or) non-contractual activities, and require distribution between them according to the appropriate share;

2. general fixed assets - fixed assets that are associated with the implementation of contract and non-contractual activities and, due to the specifics of their use, do not have a direct cause-and-effect relationship with a specific subsoil use contract and (or) non-contractual activities;

3. indirect income and expenses - income and expenses of the subsoil user of the reporting tax period, including income and expenses on fixed assets that have a direct cause-and-effect relationship with several subsoil use contracts and are subject to distribution only between such subsoil use contracts according to the corresponding share;

4. indirect fixed assets - fixed assets that, due to the specifics of their use, have a direct cause-and-effect relationship only with subsoil use contracts;

5. production cost of production, primary processing (enrichment) of mineral raw materials, preparation of hydrocarbons - production costs determined in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, directly related to the extraction, primary processing (enrichment) of mineral raw materials, preparation of hydrocarbons, with the exception of:

costs of storage, transportation, sale of minerals;

other costs not directly related to the extraction, primary processing (enrichment) of mineral raw materials, preparation of hydrocarbons;

general administrative expenses that are not subject to inclusion in the cost of inventories in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

borrowing costs;

6. direct income and expenses - income and expenses of the subsoil user of the reporting tax period, including income and expenses on fixed assets that have a direct cause-and-effect relationship with a specific subsoil use contract or non-contractual activity.

10. In order to maintain separate tax accounting of taxable objects and (or) tax-related objects, all income and expenses of the subsoil user are divided into direct, indirect and general.

The classification of income and expenses into direct, indirect and general is carried out by the subsoil user independently based on the specifics of the activity.

Direct income and expenses should be attributed in full only to those contractual or non-contractual activities with which they have a direct cause-and-effect relationship.

Total income and expenses are subject to distribution between contract and non-contract activities and in the appropriate proportion relate to the income and expenses of the contract and non-contract activities with which they have a cause-and-effect relationship.

Indirect income and expenses are subject to distribution only between subsoil use contracts and, in the appropriate proportion, relate to the income and expenses of the contract with which they have a causal relationship.

The distribution of general and indirect income and expenses is carried out in accordance with the methods established by clause 12 of this article, and taking into account the provisions of clause 11 of this articles.

11. For general and indirect fixed assets, expenses incurred by the subsoil user on these fixed assets, including depreciation expenses and subsequent expenses, are subject to distribution between the subsoil use contract (contracts) and non-contractual activities.

For general and indirect expenses on remuneration, the total amount of deduction for such remuneration, determined in accordance with Article 263 of this Code, is subject to distribution.

If the exchange rate difference cannot be attributed through a direct cause-and-effect relationship to the contractual and (or) non-contractual activities of the subsoil user, the final (balanced) result obtained for the tax period in the form of an excess of the amount of a positive exchange rate difference over the amount of a negative exchange rate difference or an excess of the amount of a negative exchange rate difference over the amount of a positive exchange rate difference is subject to distribution according to the exchange rate difference.

Taxes subject to deduction for general and indirect objects of taxation and (or) objects related to taxation are subject to distribution in accordance with the methods established by clause 12 of this article, without corresponding distribution of the objects of taxation and (or) objects related to taxation.

12. The distribution of general and indirect income and expenses for each contract activity is carried out by the subsoil user independently, taking into account the specifics of the activity or conduct of subsoil use operations on the basis of one or more methods of maintaining separate tax accounting adopted by the subsoil user in the tax accounting policy, including:

1. by the share of direct income attributable to each specific contract for subsoil use and non-contractual activities in the total amount of direct income received by the subsoil user for the tax period;

2. by the share of volumes of mineral extraction for each specific subsoil use contract in the total volume of mineral extraction for all subsoil use contracts of the taxpayer;

3. by the share of direct expenses attributable to each specific contract for subsoil use and non-contractual activities in the total amount of direct expenses incurred by the subsoil user for the tax period;

4. by the share of expenses incurred under one of the following items: direct production costs, wages fund or the cost of fixed assets attributable to each specific contract for subsoil use and non-contractual activities, in the total amount of expenses under this item made by the subsoil user for the tax period;

5. by the share of the average number of employees participating in contract activities to the total average number of employees of the subsoil user;

6. by the share of volumes of approved reserves for each subsoil use contract in the total volume of approved reserves for all subsoil use contracts;

7. other methods.

In relation to different types of general and indirect income and expenses, different methods of their distribution established by this paragraph may be applied.

At the end of the corresponding tax period, the applied methods of distribution of general and indirect income and expenses are not subject to change for the specified tax period.

For a more accurate distribution of general and (or) indirect income and expenses, the value of the specific weight obtained as a result of applying one of the above methods is determined by the subsoil user as a percentage of up to one hundredth of a share (0.01%).

13. Unless otherwise established by this paragraph, for the purposes of maintaining separate tax accounting when calculating corporate income tax by a subsoil user under contract activities for each individual subsoil use contract, income from the sale of extracted hydrocarbons and (or) mineral raw materials that have undergone only primary processing (enrichment) is determined based on the price of their sale, taking into account compliance with the legislation of the Republic of Kazakhstan on transfer pricing, but not lower than the production price the cost of produced hydrocarbons (including the preparation of hydrocarbons), mineral raw materials and (or) marketable products obtained as a result of the preparation of hydrocarbons or primary processing (enrichment) of mineral raw materials, determined in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

If, in accordance with the legislation of the Republic of Kazakhstan on gas and gas supply, raw gas, including processed gas, is purchased by the national operator within the framework of the preemptive right of the state, then income from the sale of such raw gas, including processed gas, is determined by the subsoil user in accordance with Article 239 of this Code.

When a subsoil user sells produced oil for export, if the world price of oil on the date of sale of such oil is lower than the production cost of production of such oil, then income from the sale of such oil is determined in accordance with Article 239 of this Code.

In the case of transfer of extracted hydrocarbons and (or) mineral raw materials that have undergone primary processing (enrichment), for subsequent processing to another legal entity (without transfer of ownership) and (or) structural or other technological unit within one legal entity or use for its own production needs, the subsoil user determines the income from such an operation based on the actual production cost of production, including the preparation of hydrocarbons or primary processing (enrichment) of the mineral raw materials, determined in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, increased by 20 percent.

If raw gas is produced as a by-product with oil, the production cost of production of such raw gas is determined by the following formula:

CP is the production cost of production of raw gas produced as a by-product with oil under a subsoil use contract in the current tax period in tenge per thousand cubic meters;

СF – production cost of hydrocarbon production, determined in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, within the framework of a subsoil use contract in the current tax period in tenge;

GP1 – the volume of production of raw gas produced along with oil under a subsoil use contract in the current tax period, for which international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting provide for the determination of cost in thousands of cubic meters;

OP – volume of oil production under the subsoil use contract in the current tax period in tons;

0.857 – conversion factor of one thousand cubic meters of raw gas produced along with oil, in tons;

r – cost coefficient determined by the formula:

GP2 – volume of production of raw gas produced along with oil under the subsoil use contract in the current tax period in thousands of cubic meters;

OP – volume of oil production under the subsoil use contract in the current tax period in tons;

AEPG is the weighted average export price of commercial gas at the border of the Republic of Kazakhstan for the corresponding tax period, calculated according to data from the authorized bodies for maintaining customs statistics of foreign trade and statistics of mutual trade, minus the costs of transporting commercial gas from the subsoil user to the border of the Republic of Kazakhstan, determined on the basis of tariffs in tenge per thousand cubic meters;

AEPO is the weighted average export price of oil at the border of the Republic of Kazakhstan for the corresponding tax period, calculated according to data from the authorized bodies for maintaining customs statistics of foreign trade and statistics of mutual trade, minus the costs of transporting oil from the subsoil user to the border of the Republic of Kazakhstan, determined on the basis of tariffs in tenge per ton.

In this case, the total annual income from the non-contractual activities of the subsoil user must include an amount equal to the difference between the actual income received from the sale of products obtained as a result of such subsequent processing and the amount of income included in the total annual income from the contractual activities of the subsoil user, calculated in accordance with this paragraph.

For the purposes of this section, another technological division of a legal entity is an enrichment plant, processing, production or metallurgical workshop (plant).

Article 758. Features of tax accounting when re-registering the right to subsoil use to the licensed regime of subsoil use

1. In case of re-registration of the subsoil use right from a subsoil use contract to a licensed subsoil use regime in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, the re-registered subsoil use contract and the subsoil use license received in return for the purpose of maintaining separate tax records in the tax period in which the subsoil use contract was re-registered are considered as a single contract for subsoil use, and the activities of the subsoil user under the reissued subsoil use contract and the specified subsoil user within the framework of the received subsoil use license are considered as a single contract activity for which a single separate tax accounting is maintained.

If, when re-registering the right to subsoil use, instead of a subsoil use contract, the subsoil user is granted two or more subsoil use licenses, the subsoil use contract for the tax period in which the subsoil use contract was re-registered is understood collectively to be the part of the re-registered subsoil use contract corresponding to those redistributed in accordance with clauses 2 – 7 of this article for a license for taxable objects and (or) tax-related objects, and the specified subsoil use license. Accordingly, the activities of a subsoil user within the framework of each received subsoil use license and the corresponding part of the activities of the specified subsoil user under a reissued subsoil use contract in the tax period in which the subsoil use contract was reissued are collectively considered as a separate, unified contract activity for which separate tax accounting is maintained.

2. When re-registering the right to subsoil use from a subsoil use contract to a licensed subsoil use regime in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, taxable objects and (or) tax-related objects under the re-registered contract are recognized as taxable objects and (or) tax-related objects under the license received in exchange for the re-registered contract, from the beginning of the tax period in which the specified re-registration of the subsoil use right was carried out.

If, when re-registering the right to subsoil use in exchange for a contract for subsoil use, the subsoil user is granted two or more licenses for subsoil use, the objects of taxation and (or) objects related to taxation, taken into account in tax accounting under the re-registered contract for subsoil use, are subject to distribution to the received licenses in accordance with clause 3 of this article from the beginning of the tax period in which the specified re-registration of the subsoil use right was made, and are subsequently taken into account when maintaining separate tax records, respectively, for activities within the framework of each subsoil use license.

3. The distribution of general and indirect income and expenses incurred by the subsoil user from the beginning of the corresponding tax period until the date of re-registration of the subsoil use contract to the licensing regime is carried out in accordance with clause 9, 10, 11 and 12 Article 757 of this Code.

In this case, the taxpayer notifies the tax authority no later than March 31 of the year following the year in which the subsoil use right was re-registered, about the selected methods of distribution in accordance with clause 12 of Article 757 of this Code, which are not subject to revision and change.

In the absence of such notification within the time limits specified in part one paragraph 7 of this article, for distribution purposes the method specified in subparagraph 1) of part one is applied clause 12 of Article 757 of this Code.

4. Distribution of the cost balance of a subgroup (group I), a group of depreciable assets formed under a reissued subsoil use contract, as well as a separate group of depreciable assets specified in Article 305 of this Code, is carried out as of January 1 the year in which the subsoil use right was re-registered. In this case, depreciable assets included in the specified cost balance of the subgroup (group I), group of depreciable assets, must be classified into direct, indirect and general in accordance with clauses 9 and 12 Article 757 of this Code.

5. Accumulated as of January 1 of the year in which the subsoil use right was re-registered, the funds of the liquidation fund are subject to distribution for licenses in accordance with clause 12 of Article 757 of this Code and are included in the total annual income of such licenses in the year in which re-registration of such subsoil use right.

6. If, at the beginning of the tax period in which the subsoil use contract was reissued to the licensed subsoil use regime, there are losses accumulated from previous tax periods within the framework of the reissued subsoil use contract, these losses are taken into account in the following order:

in the case of a subsoil user receiving one license for subsoil use, they are taken into account in the tax period in which the subsoil use contract was reissued, and in case of incomplete use they are transferred for repayment at the expense of taxable income received from activities within the framework of the specified license, within the period determined in accordance with Article 339 of this Code;

in case of receiving two or more subsoil use licenses - distributed as of January 1 of the year in which the subsoil use contract was reissued, taking into account the provisions of clause 12 of Article 757 of this Code and the tax accounting policy of the subsoil user for the received licenses, are taken into account in the specified tax period in the relevant part for each license and are transferred for their further repayment at the expense of taxable income received from activities within the framework of the relevant license within the period determined in accordance with Article 339 of this Code.

7. Distribution of general and indirect cost balances of subgroups (group I), groups specified in clause 4 of this article, accumulated funds in the liquidation fund specified in clause 5 of this article, as well as the losses specified in paragraph 6 of this article, are carried out according to the same distribution method, independently selected by the subsoil user from the methods provided for in subparagraphs 1) – 5) paragraph 12 of Article 757 of this Code, about which the taxpayer notifies the tax authority no later than March 31 the year following the year in which the subsoil use right was re-registered and which is not subject to revision and change.

In the absence of such notification within the time limits specified in part one of this paragraph, for distribution purposes the method specified in subparagraph 1) of part one of paragraph 12 of Article 757 of this Code is applied.

Chapter 87. SIGNING BONUS

Article 759. General provisions

The subscription bonus is a one-time fixed payment for the acquisition of subsoil use rights in the contract territory (subsoil area), as well as when expanding the contract territory (subsoil area) in the manner prescribed by the legislation of the Republic of Kazakhstan.

Article 760. Payers

The payer of the signature bonus is a person who, in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, meets one of the conditions:

1. who became the winner of the competition (auction) for obtaining the right to subsoil use;

2. who signed the protocol of direct negotiations on the granting of subsoil use rights;

3. has concluded (received) one of the following subsoil use contracts:

exploration contract;

mining contract;

combined exploration and production contract;

license for geological exploration of subsoil;

license to use subsoil space;

prospecting license.

A person who has entered into a contract on the basis of the exclusive right to obtain the right to production in connection with a commercial discovery within the framework of an exploration contract in the relevant contract territory (subsoil area) is not recognized as the payer of the signature bonus when it is paid upon concluding such an exploration contract.

For the purposes of this section, the concept of “a competition held in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use” is identical to the concept of “an auction held in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use.”

Article 761. Procedure for calculating the subscription bonus

1. The starting amount of the signature bonus is established separately for each concluded subsoil use contract in the following amounts:

1. for exploration contracts:

in the territory where there are no approved mineral reserves, according to:

for hydrocarbons – 2,800 times the monthly calculation index valid on the date of publication of the terms of the competition or the date of signing the protocol of direct negotiations on the granting of subsoil use rights in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use;

solid minerals, with the exception of licenses for the exploration of solid minerals, artisanal mining and contracts for the development of technogenic mineral formations - 280 times the monthly calculation index valid on the date of publication of the terms of the competition or the date of signing the protocol of direct negotiations on the granting of subsoil use rights in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use;

common minerals, groundwater and medicinal mud - 40 times the monthly calculation index valid on the date of publication of the terms of the competition or the date of signing the protocol of direct negotiations on the granting of subsoil use rights in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use;

in the territory where there are approved mineral reserves - in the manner determined by subparagraph 2) of this paragraph to determine the starting size of the signature bonus for contracts for production, combined exploration and production of relevant minerals for which the reserves are approved;

2. for contracts for production, combined exploration and production:

hydrocarbons:

if reserves are not approved, - 3,000 times the monthly calculation index in effect on the date of publication of the terms of the competition or the date of signing the protocol of direct negotiations on the granting of subsoil use rights in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use. Moreover, if the right to subsoil use is granted to a subsoil plot, the territory of which is divided into blocks in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, then the starting amount of the signature bonus is increased for each block following the three hundredth by 10 times the monthly calculation index valid on the date of publication of the terms of the competition or the date of signing the protocol of direct negotiations on the granting of the right to subsoil use in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use;

if the reserves are approved, - according to the formula (C x 0.04%) + (Sp x 0.01%), but not less than 10,000 times the monthly calculation index in effect on the date of publication of the terms of the competition or the date of signing the protocol of direct negotiations on the granting of subsoil use rights in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, where:

C – the cost of total hydrocarbon reserves approved by the State Commission for Mineral Reserves of the Republic of Kazakhstan, according to industrial categories A, B, C1.

Sp – the total value of pre-estimated hydrocarbon reserves of category C2, approved by the State Commission for Mineral Reserves of the Republic of Kazakhstan and (or) taken into account in the conclusion of the said commission for the prompt calculation of reserves of a potentially commercial object and forecast resources of category C3.

Moreover, if the right to subsoil use is granted to a subsoil plot, the territory of which is divided into blocks in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, then the starting size of the signature bonus is increased for each block following the three hundredth block by 10 times the monthly calculation index valid on the date of publication of the terms of the competition or the date of signing the protocol of direct negotiations on the granting of the right to subsoil use in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use;

if the right to subsoil use is granted to a subsoil plot, the territory of which is divided into blocks that simultaneously contain approved and unapproved hydrocarbon reserves, then the starting amount of the signature bonus is determined in the manner prescribed by this subclause for approved and unapproved hydrocarbon reserves, respectively. In this case, the total amount of the starting amount of the signature bonus should not be less than 10,000 times the monthly calculation index in effect on the date of publication of the terms of the competition or the date of signing the protocol of direct negotiations on the granting of subsoil use rights in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use;

for contracts for the extraction of mineral raw materials and for combined exploration and production, with the exception of contracts for the development of technogenic mineral formations and licenses for the extraction of solid minerals, prospecting:

if the reserves are not approved, - 500 times the monthly calculation index valid on the date of publication of the terms of the competition or the date of signing the protocol of direct negotiations on the granting of subsoil use rights in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use;

if reserves are approved, - according to the formula (C x 0.01%) + (Sp x 0.005%), but not less than 500 times the monthly calculation index in effect on the date of publication of the terms of the competition or the date of signing the protocol of direct negotiations on the granting of subsoil use rights in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, where:

C – the cost of total reserves of mineral raw materials for industrial categories A, B, C1, approved by the State Commission for Mineral Reserves of the Republic of Kazakhstan;

Sp – the total value of pre-estimated reserves of mineral raw materials of category C2, approved by the State Commission for Mineral Reserves of the Republic of Kazakhstan and (or) taken into account in the conclusion of the said commission for the rapid calculation of reserves of a potentially commercial object and forecast resources;

for contracts for common minerals, groundwater and therapeutic mud - according to the formula (C x 0.01%), but not less than 120 times the monthly calculation index valid on the date of publication of the terms of the competition or the date of signing the protocol of direct negotiations on the granting of subsoil use rights in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use;

3. for contracts for the processing of technogenic mineral formations - according to the formula (C1 x 0.01%), but not less than 300 times the monthly calculation index in effect on the date of publication of the terms of the competition or the date of signing the protocol of direct negotiations on the granting of subsoil use rights in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use;

4. for contracts for subsoil exploration for wastewater discharge, as well as the construction and (or) operation of underground structures not related to exploration and (or) production (use of subsoil space) - 400 times the monthly calculation index valid on the date of publication of the terms of the competition or the date of signing the protocol of direct negotiations on the granting of subsoil use rights in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use.

2. The value of mineral reserves is determined:

1. for hydrocarbons, with the exception of raw gas specified in subparagraph 2) of this paragraph - based on the arithmetic average of hydrocarbon price quotes in foreign currency in accordance with Article 776 of this Code on the day preceding the day of publication of the terms of the competition or the day of signing the protocol of direct negotiations on the granting of subsoil use rights in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, using the official exchange rate established on the last calendar day preceding the date of payment signing bonus.

At the same time, to determine the value of hydrocarbon reserves approved by the government body of the Republic of Kazakhstan authorized for these purposes, the arithmetic mean value of price quotes for the standard grade of oil specified in clause 3 of Article 776 of this Code is used, the value of which as of the specified date is the maximum;

2. for raw gas under a subsoil use contract, which provides for the obligations of the subsoil user on the minimum volume of supply of extracted raw gas to the domestic market of the Republic of Kazakhstan, at a price determined by the Government of the Republic of Kazakhstan, - according to the following formula:

C = V1 x Ts1 + V2 x Ts2, where:

V1 – volume of raw gas reserves in industrial categories A, B, C1, approved by the State Commission for Mineral Reserves of the Republic of Kazakhstan, subject to sale on the domestic market of the Republic of Kazakhstan;

V2 – volume of raw gas reserves for industrial categories A, B, C1, with the exception of V1, approved by the State Commission for Mineral Reserves of the Republic of Kazakhstan;

T1 – price determined by the Government of the Republic of Kazakhstan;

T2 – arithmetic mean value of raw gas price quotes, determined in accordance with subparagraph 1) of this paragraph;

SP = V1 x C1 + V2 x C2, where:

V1 – the volume of raw gas reserves of category C2, approved by the State Commission for Mineral Reserves of the Republic of Kazakhstan and (or) taken into account in the conclusion of the said commission for the prompt calculation of reserves of a potentially commercial object and forecast resources of category C3, subject to sale on the domestic market of the Republic of Kazakhstan;

V2 – the volume of raw gas reserves of category C2, approved by the State Commission for Mineral Reserves of the Republic of Kazakhstan and (or) taken into account in the conclusion of the said commission for the rapid calculation of reserves of a potentially commercial object and forecast resources of category C3, with the exception of V1;

T1 – price determined by the Government of the Republic of Kazakhstan;

T2 – arithmetic mean value of raw gas price quotes, determined in accordance with subparagraph 1) of this paragraph;

3. for minerals specified in subparagraphs 1) and 2) paragraph 2 of Article 780 of this Code, - based on the arithmetic mean value of quotations of the price of minerals in foreign currency in accordance with Article 780 of this Code on the day preceding the day of publication of the terms of the competition or the day of signing the protocol of direct negotiations on the granting of subsoil use rights in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, using the official exchange rate established on the last calendar day preceding the date of payment of the subscription bonus.

In the event that on the day preceding the day of publication of the terms of the competition or the day of signing the protocol of direct negotiations, official price quotations for the relevant types of minerals are not published, the official price quotations of the last day for which such price quotations were previously published are used.

If an exchange price has not been established for minerals, the starting size of the signature bonus for contracts for the extraction of relevant types of minerals is set at the minimum amounts established by subparagraphs 2) and 3) paragraph 1 of this article.

3. The starting amount of the signature bonus before the competition for subsoil use rights may be increased by decision of the competition commission of the competent authority.

4. The final size of the signature bonus in an amount not lower than the starting bonus is established by the decision of the competition commission based on the results of the competition for obtaining the right to subsoil use or by the competent authority based on the results of direct negotiations with the subsoil user and is included in the subsoil use contract.

5. When expanding the contract territory (subsoil area), the size of the signature bonus is determined in the following order:

1. if mineral reserves are approved in the expanded contract territory (subsoil area), depending on the type of mineral in the manner determined by clauses 1 and 2 of this article regarding the volumes of such reserves;

2. if the expanded contract territory (subsoil area) has not approved mineral reserves as the product of the expansion coefficient of the contract territory (subsoil area) and the initial amount of the signature bonus under this contract. The expansion coefficient of the contract territory (subsoil area) is calculated with an accuracy of four decimal places as the ratio of the size of the area over which the contract territory (subsoil area) is expanded to the original size of the area of ​​the contract territory (subsoil area).

Moreover, if the value of the expansion coefficient of the contract territory (subsoil plot) exceeds 0.1, regardless of the number of cases of its expansion, a coefficient of 3 is applied to the size of the signature bonus attributable to such an excess.

6. The procedure for calculating the signature bonus established by this article applies to licenses for exploration or production of solid minerals issued based on the results of an auction.

Article 762. Peculiarities of calculating the subscription bonus for subsoil use licenses, with the exception of licenses issued based on the results of an auction

The amount of the subscription bonus for a subsoil use license, with the exception of a license issued as a result of an auction, is calculated based on the rate expressed in the amount of the monthly calculation index valid on the date of payment of the subscription bonus:

No.

Name

Rate in MCI

1

2

3

Exploration license

100

Production license

200

Mining license:

3.1.

with the area of ​​the provided territory up to 17,000 m2

9

3.2.

with an area of ​​the provided territory from 17,000 m2 to 33,000 m2

12

3.3.

with an area of ​​the provided territory from 33,000 m2 to 50,000 m2

15

License for geological exploration of subsoil

50

License to use subsoil space

400

Article 763. Tax period

The tax period for a subscription bonus is the calendar quarter in which the payment of the subscription bonus is due.

Article 764. Deadlines for payment of the signing bonus

Unless otherwise established by this article, the subscription bonus is paid to the budget at the location of the taxpayer no later than twenty working days:

– from the date of announcement of the taxpayer as the winner of the competition or the date of signing the protocol of direct negotiations on the granting of subsoil use rights in accordance with the legislation of the Republic of Kazakhstan;

– from the date of amendments to the subsoil use contract on the expansion of the contract territory (subsoil area);

– from the date of receipt of written permission for the right to subsoil use for exploration or production of common minerals used in the construction (reconstruction) and repair of public roads, railways and hydraulic structures;

– from the date of receipt of permission for the extraction of groundwater.

2. The signature bonus for subsoil use licenses, with the exception of licenses issued as a result of an auction, is paid to the budget at the location of the taxpayer no later than ten working days from the date of issue of such a license.

Article 765. Tax return

The signature bonus declaration is submitted by the payer of the subscription bonus to the tax authority at the location no later than the 15th day of the second month following the tax period.

Chapter 88. PAYMENT FOR COMPENSATION OF HISTORICAL COSTS

Article 766. General provisions

Payment for reimbursement of historical costs is a fixed payment by the subsoil user to reimburse the total costs incurred by the state for the geological study of the contract territory (subsoil area) and exploration of deposits before the conclusion of the subsoil use contract.

Article 767. Payers

1. Unless otherwise established clause 2 of this article, payers of payment for reimbursement of historical costs are subsoil users operating under a subsoil use contract for mineral deposits for which the state incurred costs for the geological study of the contract territory (subsoil area) and exploration of deposits before concluding a subsoil use contract.

2. A subsoil user operating under a license for exploration or production of solid minerals is not a payer of payment for reimbursement of historical costs, provided the following conditions are simultaneously met:

the license for exploration or production of solid minerals was issued after December 31, 2017 in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use;

the territory for which a license for exploration or production of solid minerals was granted does not belong to the territory for which, before January 1, 2018, the right to subsoil use was granted under subsoil use contracts in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use.

Article 768. Procedure for establishing payment for reimbursement of historical costs

1. The amount of historical costs incurred by the state for the geological study of the contract territory (subsoil area) and exploration of deposits is calculated by the authorized body for the study of subsoil and is subject to payment to the budget:

1. in the form of a payment for reimbursement of historical costs in the amount established by the confidentiality agreement, minus the fee for the acquisition of geological information owned by the state;

2. in the form of a fee for the acquisition of state-owned geological information in the amount established by the confidentiality agreement.

2. The obligation to pay for reimbursement of historical costs arises from the date of concluding a confidentiality agreement between the subsoil user and the authorized body for subsoil study, and for subsoil use contracts, including production sharing agreements, concluded before January 1, 2009, for which, as of January 1, 2009, no corresponding confidentiality agreements were concluded, but must be concluded under the terms of the subsoil use contract - from the date of concluding the confidentiality agreement with the authorized body for subsoil study.

Article 769. Procedure and terms of payment

1. Payment for reimbursement of historical costs is paid by the subsoil user from the beginning of production in the contract territory (site) and the earliest of the following dates:

commercial discovery announcement;

transition to the period (stage) of production in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use;

issuance of a license for mining;

conclusion of a contract for the extraction of mineral resources.

The payment for reimbursement of historical costs is made to the budget at the location of the subsoil user in the following order:

1. if the total amount of payment for compensation of historical costs incurred by the state for the geological study of the contract territory (subsoil area) and exploration of deposits is an amount equal to or less than 10,000 times the monthly calculation index in effect on the date of conclusion of the confidentiality agreement, the payment for compensation of historical costs is paid no later than April 10 of the year following the year in which the subsoil user began mining;

2. if the total amount of payment for reimbursement of historical costs incurred by the state for the geological study of the contract territory (subsoil area) and exploration of deposits is an amount exceeding 10,000 times the monthly calculation index in effect on the date of conclusion of the confidentiality agreement, the payment for reimbursement of historical costs is paid by the subsoil user quarterly no later than the 25th day of the second month following the reporting quarter, in equal shares in for a period not exceeding the term of the subsoil use contract, but not more than ten years in an amount equivalent to at least 2,500 times the monthly calculation index in effect on the date of concluding the confidentiality agreement, with the exception of the amount of the last share, which may be less than an amount equivalent to 2,500 times the monthly calculation rate in effect on the date of concluding the confidentiality agreement.

For subsoil use contracts concluded before January 1, 2009, under which the subsoil user began mining before January 1, 2009, if the amount of historical costs not reimbursed to the budget as of January 1, 2009 is an amount exceeding 10,000 times the monthly calculation indicator established as of January 1, 2009 by the law on the republican budget, payment according to reimbursement of historical costs is paid by the subsoil user quarterly, no later than the 25th day of the second month following the reporting quarter, in equal shares over a period not exceeding the term of the subsoil use contract, but not more than ten years in an amount equivalent to an amount of at least 2,500 times the monthly calculation indicator established as of January 1, 2009 by the law on the republican budget, with the exception of the amount of the last share, which may be less than an amount equivalent to 2,500 times the monthly calculation indicator established as of January 1, 2009 by the law on the republican budget.

2. If the amount of historical costs incurred by the state for the geological study of the contract territory (subsoil area) and exploration of deposits is established by the authorized body for the study of subsoil in foreign currency, then:

1. in order to determine the total amount of payment in tenge to establish the payment procedure in accordance with this article, the amount of historical costs calculated by the government body of the Republic of Kazakhstan authorized for these purposes is recalculated in tenge at the market exchange rate determined on the last working day preceding the 1st day of the reporting quarter in which the subsoil user began production after commercial discovery, and for subsoil use contracts concluded before January 1 2009, for which the subsoil user began mining before January 1, 2009 - the amount of historical costs not reimbursed to the budget as of January 1, 2009 is recalculated in tenge at the official exchange rate established on the last calendar day preceding January 1, 2009;

2. in order to evenly distribute the amount of historical costs in foreign currency not reimbursed to the budget into the amounts of quarterly payments payable in accordance with part one subparagraph 2) of paragraph 1 of this article, the specified amount of historical costs is recalculated at the beginning of each calendar year in tenge at the official rate currency established on the last calendar day preceding January 1 of such calendar year.

3. Under subsoil use contracts for exploration of mineral deposits that do not provide for their subsequent production, payment for reimbursement of historical costs is not paid.

Article 770. Tax return

1. If the total amount of payment for reimbursement of historical costs incurred by the state for the geological study of the contract territory (subsoil area) and exploration of deposits is an amount equal to or less than 10,000 times the monthly calculation index in effect on the date of conclusion of the confidentiality agreement, then the declaration is submitted by the subsoil user to the tax authority at the location no later than March 31 of the year following the year in which the subsoil user started mining.

2. If the total amount of payment for reimbursement of historical costs incurred by the state for the geological study of the contract territory (subsoil area) and exploration of deposits is an amount exceeding 10,000 times the monthly calculation index in effect on the date of conclusion of the confidentiality agreement, then the declaration is submitted by the subsoil user to the tax authority at the location quarterly no later than the 15th day of the second month following the reporting quarter.

For subsoil use contracts concluded before January 1, 2009, under which the subsoil user began mining before January 1, 2009, if the amount of historical costs not reimbursed to the budget as of January 1, 2009 is an amount exceeding 10,000 times the monthly calculation indicator established as of January 1, 2009 by the law on the republican budget, then the declaration is submitted by the subsoil user to the tax authority at the location quarterly no later than the 15th day of the second month following the reporting quarter.

Chapter 89. MINERAL EXTRACTION TAX

Article 771. General provisions

1. The mineral extraction tax is paid by the subsoil user separately for each type of mineral raw materials, hydrocarbons, groundwater and medicinal mud extracted in the territory of the Republic of Kazakhstan.

2. The mineral extraction tax on all types of extracted mineral raw materials, hydrocarbons, groundwater and medicinal mud, regardless of the type of extraction carried out, is paid at the rates and in the manner established by this chapter.

3. Unless otherwise established by this paragraph, for the purpose of calculating the mineral extraction tax, from the total volume of hydrocarbons, mineral raw materials, groundwater and medicinal mud extracted during the tax period, the volume of hydrocarbons, mineral raw materials, groundwater and medicinal mud transferred for technological testing and research shall be excluded. The volume of hydrocarbons, mineral raw materials, groundwater and medicinal mud transferred for technological testing and research is limited to the minimum mass of technological samples specified in the national standards for the relevant types (grades) of hydrocarbons, mineral raw materials, groundwater and medicinal mud.

At the same time, the exclusion of the volume of hydrocarbons, mineral raw materials, groundwater and medicinal mud transferred for technological testing and research from the above-mentioned total production volume is not made in case of their sale, including after primary processing (enrichment), as well as during their processing.

Article 772. Features of payment

1. Mineral extraction tax is paid in cash, except for the case provided for in clause 2 of this article.

2. In the course of carrying out activities under a subsoil use contract, the monetary form of payment of the mineral extraction tax, by decision of the Government of the Republic of Kazakhstan, may be replaced by the in-kind form in the manner determined by an additional agreement concluded between the authorized state body and the subsoil user.

The procedure for payment in kind of the mineral extraction tax established by this Code, as well as royalties and shares of the Republic of Kazakhstan for the division of production established by subsoil use contracts specified in clause 1 of Article 755 of this Code is established by Chapter 93 of this Code.

Note FROM!

The effect of Article 773 is suspended until 01/01/2027 by this Code of the Republic of Kazakhstan and during the period of suspension this article is valid in the wording Article 845.

Article 773. Payers

Unless otherwise established by clause 1 of Article 791 of this Code, payers of the mineral extraction tax are subsoil users extracting hydrocarbons, mineral raw materials, groundwater and medicinal mud, including the extraction of minerals from man-made mineral formations, for which the mineral extraction tax has not been paid, within the framework of each individual concluded subsoil use contract, with the exception of subsoil users operating exclusively within the framework of a prospecting license.

Paragraph 1. Mineral extraction tax on hydrocarbons

Article 774. Object of taxation

1. The object of taxation on mineral extraction is the physical volume of hydrocarbons extracted by the subsoil user during the tax period.

2. For the purpose of calculating the mineral extraction tax, the total volume of hydrocarbons extracted by the subsoil user during the tax period is divided into:

1. oil sold for processing to an oil refinery located on the territory of the Republic of Kazakhstan - the volume of oil produced by a subsoil user under each individual subsoil use contract for the tax period and sold by the subsoil user to an oil refinery located on the territory of the Republic of Kazakhstan, or to a third party for subsequent sale to an oil refinery located on the territory of the Republic of Kazakhstan;

2. oil transferred for processing as a toll raw material to an oil refinery located on the territory of the Republic of Kazakhstan - the volume of oil produced by a subsoil user within the framework of each individual subsoil use contract for the tax period and transferred by the subsoil user as a toll raw material for processing to an oil refinery located on the territory of the Republic of Kazakhstan, or sold to a third party for subsequent transfer as a toll raw material for processing to an oil refinery, located on the territory of the Republic of Kazakhstan;

3. oil used by the subsoil user for its own production needs - the volume of oil produced by the subsoil user within the framework of each individual subsoil use contract for the tax period, used for its own production needs during the tax period;

4. oil transferred by the subsoil user in kind to pay the mineral extraction tax, rental tax on exports, royalties and the share of the Republic of Kazakhstan for the division of production to the recipient on behalf of the state in accordance with Chapter 93 of this Code;

5. raw gas sold on the domestic market of the Republic of Kazakhstan and (or) used for its own production needs.

For the purposes of this chapter, raw gas sold on the domestic market of the Republic of Kazakhstan is also recognized as raw gas used for the production of commercial gas.

Unless otherwise established by this subclause, for the purposes of this section, raw gas used for its own production needs is recognized as raw gas, including processed gas, extracted by the subsoil user under a subsoil use contract and used under this contract in accordance with the documents approved by the authorized body in the field of hydrocarbons:

when carrying out subsoil use operations as fuel in the preparation of hydrocarbons;

for technological and municipal needs;

for heating oil at the wellhead and when transporting oil from the place of production and storage to the place of transshipment into the main pipeline and (or) to another type of transport in accordance with the approved design documents;

to generate electricity used in subsoil use operations;

for reinjection into the subsoil in the amount provided for by the approved project documents, with the exception of cases of reinjection into the subsoil provided for in clause 5 of this article;

for the purpose of the gas-lift (mechanized) method of operating oil production wells in the volumes provided for by the project documents approved by the authorized body in the field of hydrocarbons.

Raw gas used for its own production needs is also recognized as raw gas extracted by a subsoil user under a subsoil use contract and used for reinjection into the subsoil in order to maintain reservoir pressure in oil and gas zones under another subsoil use contract for this subsoil user in the amount provided for by the approved project documents;

6. associated gas used for the production of liquefied petroleum gas in the amount corresponding to liquefied petroleum gas sold on the domestic market of the Republic of Kazakhstan. At the same time, such a volume of liquefied petroleum gas is approved by the authorized body in the field of hydrocarbons and is mandatory for sale on the domestic market of the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan on gas and gas supply;

7. raw gas used by a subsoil user - a subject of industrial and innovative activities, the implementation of which is provided for by the Law of the Republic of Kazakhstan “On Industrial Policy”.

Unless otherwise established by this subparagraph, for the purposes of this section, raw gas used by a subsoil user - a subject of industrial and innovative activity, the implementation of which is provided for by the Law of the Republic of Kazakhstan "On Industrial Policy" is recognized as raw gas, including processed gas to the state of commercial gas;

8. raw gas burned in flares, in cases provided for by the legislation of the Republic of Kazakhstan on subsoil and subsoil use;

9. commercial hydrocarbons - the total volume of hydrocarbons produced by the subsoil user during the tax period within the framework of each individual contract for subsoil use of hydrocarbons, minus the volumes of oil, raw gas and associated gas specified in subparagraphs 1) – 8) of this paragraph, unless otherwise provided by this article.

3. The volume of raw gas used for own production needs, and (or) associated gas used for the production of liquefied petroleum gas, in accordance with subparagraphs 5) and 6) of paragraph 2 of this article recognizes the actual volume of such used natural and (or) associated gas within the limits of the volumes specified in the documents approved by the authorized body in the field of hydrocarbons.

4. The volume of raw gas flared is recognized as the volume of raw gas actually flared by the subsoil user during the exploration period within the volume of raw gas permitted for flaring in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use.

5. To confirm the sales specified in subparagraph 1) paragraph 2 of this article to an oil refinery located on the territory of the Republic of Kazakhstan, or to a third party for subsequent sale to an oil refinery located on the territory of the Republic of Kazakhstan, and subparagraph 2) of paragraph 2 of this article of transfer as toll raw materials for processing to an oil refinery located on the territory of the Republic of Kazakhstan, or sale to a third party for subsequent transfer as toll raw materials for processing to an oil refinery located on the territory of the Republic of Kazakhstan, the subsoil user is required to have original commercial and shipping documents documents or their notarized copies confirming the physical volume and the fact of acceptance by an oil refinery located on the territory of the Republic of Kazakhstan of the corresponding volume of oil, and to confirm the sale specified in subparagraph 1) of paragraph 2 of this article to an oil refinery located on the territory of the Republic of Kazakhstan, or to a third party for subsequent sale to an oil refinery located on the territory of the Republic of Kazakhstan - also original documents or their notarized copies confirming the actual purchase price of an oil refinery located on the territory of the Republic of Kazakhstan for the corresponding volume.

In the absence of such original documents or their notarized copies, the corresponding volume of oil is considered for the purposes of calculating the mineral extraction tax as commercial hydrocarbons.

6. Mineral extraction tax is not paid on raw gas in the volume pumped back into the subsoil in order to increase the oil recovery factor provided for by the approved project documents.

Article 775. Tax base

The tax base for calculating the mineral extraction tax is the value of the volume of hydrocarbons extracted during the tax period.

Article 776. Procedure for determining the cost of hydrocarbons

1. For the purpose of calculating the mineral extraction tax, the cost of oil extracted during the tax period is determined in the following order:

1. when the subsoil user sells to an oil refinery located on the territory of the Republic of Kazakhstan, or to a third party for subsequent sale to an oil refinery located on the territory of the Republic of Kazakhstan - as the product of the actual volume sold by the subsoil user to an oil refinery located on the territory of the Republic of Kazakhstan, or to a third party for subsequent sale to an oil refinery located on the territory of the Republic of Kazakhstan, oil and the actual purchase price of an oil refinery located on the territory of the Republic of Kazakhstan, per unit products;

2. when transferred by the subsoil user as a toll raw material for processing to an oil refinery located on the territory of the Republic of Kazakhstan, or sold to a third party for subsequent transfer as a toll raw material for processing to an oil refinery located on the territory of the Republic of Kazakhstan, and (or) used by the subsoil user for its own production needs - as the product of the actual volume transferred by the subsoil user as toll raw material for processing to an oil refinery located on the territory of the Republic Kazakhstan, or sold to a third party for subsequent transfer as customer-supplied raw materials to an oil refinery located on the territory of the Republic of Kazakhstan, and (or) used by the subsoil user for its own production needs of oil and the production cost of production, including preparation, of a unit of production determined in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, increased by 20 percent;

3. when a subsoil user transfers oil in kind to pay the mineral extraction tax, export rental tax, royalty and share of the Republic of Kazakhstan on production sharing to the recipient on behalf of the state - as the product of the actual volume of oil transferred by the subsoil user in kind to pay the mineral extraction tax, export rental tax, royalties and share of the Republic of Kazakhstan on production sharing to the recipient on behalf of the state in accordance with Chapter 93 of this Code and the transfer price established in the manner determined by the Government of the Republic of Kazakhstan.

2. The cost of commercial hydrocarbons produced by a subsoil user within the framework of each individual subsoil use contract for a tax period is determined as the product of the volume of produced commercial hydrocarbons and the world price per unit of production, calculated for the tax period in the manner determined by clauses 3 and 4 of this article.

3. The world price of oil is determined as the product of the arithmetic mean of daily price quotes for the tax period and the arithmetic mean of the official exchange rate for the corresponding tax period according to the formula below.

For the purposes of this paragraph, price quotation means the quotation of the price of oil in foreign currency for each individual standard grade of oil "Urals Med - CIF Augusta", "Kazakh Export Blend Crude Oil (Kebco - CIF Augusta)" or "North Sea Dated/Dated Brent (Brent Dtd)" in the tax period based on information published in the company's "Argus Crude" source Argus Media Ltd.

In the absence of information on prices for the specified standard grades of crude oil, this source uses the prices for the specified standard grades of crude oil:

according to the source "Crude Oil Market Wire Basic Service" of S&P Global Inc. (S&P Global CommodityInsights);

in the absence of information on prices for the specified standard grades of crude oil in the above sources - according to data from other sources determined by the legislation of the Republic of Kazakhstan on transfer pricing.

To determine the world price of oil, the conversion of units of measurement from a barrel to a metric ton, taking into account the actual density and temperature of extracted oil, reduced to standard measurement conditions and indicated in the oil quality passport, is carried out in accordance with the national standard approved by the authorized body in the field of standardization.

At the same time, for the purposes of calculating the mineral extraction tax, the conversion of units of measurement from a metric ton to a barrel is carried out on the basis of a weighted average barrel release coefficient using the following formula:

K barrel avg. = (V tons 1 × K bbl.1 + V tons 2... × K bbl.2... + V tons n × K bbl.n) / V tons S, where:

K barrel avg. – weighted average barrel release coefficient, calculated with an accuracy of four decimal places;

V tons – volumes of each batch of oil produced;

K bbl.1, K bbl.2... + K bbl.n – barrel release coefficients specified in the quality certificate for each corresponding batch of produced oil;

V tons S is the total volume of oil produced during the tax period, expressed in metric tons.

The world price of oil is determined by the following formula:

Where:

S – world oil price for the tax period;

P1, P2..., Pn - daily arithmetic average price quotes on the days for which price quotes are published during the tax period;

E – arithmetic average official currency exchange rate for the corresponding tax period;

n is the number of days in the tax period for which price quotes are published.

The daily arithmetic average price quote is determined by the formula:

,

Where:

Рn – daily arithmetic average price quotation;

Cn1 – the lowest value (min) of the daily oil quote "Urals Mediterranean (Urals Med - CIF Augusta)", "Kazakh Export Blend Crude Oil (Kebco - CIF Augusta)" or "North Sea Dated/Dated Brent (Brent Dtd)";

Сn2 – the highest value (max) of the daily quote "Urals Med - CIF Augusta", "Kazakh Export Blend Crude Oil (Kebco - CIF Augusta)" or "North Sea Dated/Dated Brent (Brent Dtd)".

The use of oil quotes "Urals Mediterranean (Urals Med - CIF Augusta)", "Kazakh Export Blend Crude Oil (Kebco - CIF Augusta)" or "North Sea Dated/Dated Brent (Brent Dtd)" is carried out by the subsoil user on the basis of oil supply contracts in the following order:

1. in the case when the supply contract specifies a standard grade of Urals oil or the quotation “Kazakh Export Blend Crude Oil (Kebco)”, the quotation of oil “Urals Mediterranean (Urals Med - CIF Augusta)”, “Kazakh Export Blend Crude Oil (Kebco - CIF Augusta)” is used, the world price at which for the tax period is the maximum;

2. in the case where the standard grade of Brent oil is specified in the supply contract, the quotation “North Sea Dated/Dated Brent (Brent Dtd)” is applied.

If the supply agreement specifies a grade of oil that does not belong to the above standard grades, the subsoil user is obliged to attribute the volume of oil supplied under such an agreement to the standard grade of oil for which the world price for the tax period is the maximum.

4. The world price of raw gas is determined as the product of the arithmetic mean of daily price quotations in foreign currency for the tax period, taking into account the conversion of international units of measurement into cubic meter in accordance with the approved coefficient, and the arithmetic mean of the official exchange rate for the corresponding tax period according to the formula below.

For the purposes of this paragraph, price quotation means the quotation of the price of Zeebrugge Day-Ahead natural gas in foreign currency in the tax period based on information published in the Platts European Gas Daily source of The Mcgraw-Hill Companies Inc.

In the absence of information on the price of natural gas "Zeebrugge Day-Ahead", this source uses the price of natural gas "Zeebrugge Day-Ahead":

1. according to the source "Argus European Natural Gas" of the company "Argus Media Ltd";

2. in the absence of information on the price of natural gas "Zeebrugge Day-Ahead" in the above sources - according to data from other sources determined by the legislation of the Republic of Kazakhstan on transfer pricing.

The world price of raw gas is determined by the following formula:

Where:

S – world price of raw gas for the tax period;

P1, P2..., Pn – daily arithmetic average price quotes on the days for which price quotes are published during the tax period;

E – arithmetic mean official exchange rate for the corresponding tax period;

n is the number of days in the tax period for which price quotes are published.

The daily arithmetic average price quote is determined by the formula:

Where:

Рn – daily arithmetic average price quotation;

Сn1 – the lowest value (min) of the daily natural gas price quote "Zeebrugge Day-Ahead";

Сn2 – the highest value (max) of the daily natural gas price quote "Zeebrugge Day-Ahead".

5. For the purpose of calculating the mineral extraction tax, the cost of raw gas sold by a subsoil user on the domestic market of the Republic of Kazakhstan and (or) used for its own production needs, associated gas used for the production of liquefied petroleum gas, when flaring raw gas, as well as raw gas used by a subsoil user - a subject of industrial and innovative activity, is determined in the following order:

1. when a subsoil user sells produced raw gas on the domestic market of the Republic of Kazakhstan - based on the weighted average sales price established for the tax period, determined in accordance with clause 7 of Article 780 of this Code;

2. when using extracted associated gas for the production of liquefied petroleum gas in accordance with the conditions specified in subparagraph 6) paragraph 2 of Article 774 of this Code, and (or) using the extracted raw gas for own production needs, as well as when burning raw gas in flares – as the product of the actual volume:

associated gas used for the production of liquefied petroleum gas, and the production cost of production, including preparation, of a unit of production, determined in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, increased by 20 percent;

raw gas used by the subsoil user for its own production needs, and the production cost of production, including preparation, of a unit of production, determined in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, increased by 20 percent;

raw gas flared, and the maximum value of the maximum price for the wholesale sale of commercial gas on the domestic market, established in accordance with the legislation of the Republic of Kazakhstan on gas and gas supply and valid in the corresponding tax period.

In this case, if there is no established maximum price for the wholesale sale of commercial gas on the domestic market, the maximum price of the last tax period in which such a maximum price was established is applied.

If raw gas is produced as a by-product with oil, the production cost of raw gas production is determined based on the production cost of production, including preparation, of oil in the ratio:

one thousand cubic meters of raw gas corresponds to 0.857 tons of oil;

3. when using extracted raw gas by a subsoil user - a subject of industrial and innovative activity in accordance with the conditions specified in subparagraph 7) of paragraph 2 of Article 774 of this Code - as the product of the actual volume of raw gas used by the subsoil user - subject industrial and innovative activities, and the production cost of production, including preparation, of a unit of production, determined in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, increased by 20 percent.

6. The world price of standard grades of hydrocarbons is determined for each tax period by the authorized body in the manner determined by this Code, and is subject to publication in the media no later than the 10th day of the month following the reporting tax period.

Article 777. Procedure for calculating tax

1. The amount of mineral extraction tax payable to the budget is determined based on the object of taxation, tax base and rate.

2. To calculate the mineral extraction tax, the subsoil user during a calendar year applies a rate corresponding to the planned production volume for the current tax year for each individual subsoil use contract, in accordance with the scale given in Article 778 of this Code.

Moreover, in the case of transfer (transition) of the subsoil use right within the framework of one subsoil use contract, the mineral extraction tax rate corresponding to the declared total annual production volume under such subsoil use contract is applied, regardless of the fact of transfer (transition) of the subsoil use right.

In order to ensure the correct calculation and complete payment of the mineral extraction tax to the budget, the authorized body in the field of hydrocarbons, before January 20 of the current calendar year, submits to the tax authority information on the planned volumes of hydrocarbon production by subsoil users for the coming year for each individual subsoil use contract.

3. If, at the end of the reporting calendar year, the actual volume of hydrocarbons produced under a subsoil use contract does not correspond to the planned volume under such a contract and leads to a change in the mineral extraction tax rate, the subsoil user is obliged to adjust the amount of mineral extraction tax calculated for the reporting year.

The amount of mineral extraction tax is adjusted in the declaration for the last tax period of the reporting tax year by applying the mineral extraction tax rate corresponding to the actual volume of extracted hydrocarbons, determined in accordance with Article 778 of this Code, to the tax base calculated in declarations on mineral extraction tax for the first, second and third quarters of the reporting tax year.

The amount of mineral extraction tax, taking into account the adjustment made, is the tax liability for mineral extraction tax for the last tax period of the reporting year.

Article 778. Mineral extraction tax rates

1. Unless otherwise established by clause 2 of this article, rates of mineral extraction tax on oil are established in fixed terms based on the volume of annual production and the world price determined in accordance with clause 3 Article 776 of this Code, on the following scale:

1. from January 1, 2026 to December 31, 2026 inclusive:

No.

Annual production volume

Rates, in %

1

2

3

up to 250,000 tons inclusive

5.0

up to 500,000 tons inclusive

7.0

up to 1,000,000 tons inclusive

8.0

up to 2,000,000 tons inclusive

9.0

up to 3,000,000 tons inclusive

10.0

up to 4,000,000 tons inclusive

11.0

up to 5,000,000 tons inclusive

12.0

up to 7,000,000 tons inclusive

13.0

up to 10,000,000 tons inclusive

15.0

over 10,000,000 tons

18.0

In case of sale and (or) transfer of oil on the domestic market of the Republic of Kazakhstan, including in kind for payment of mineral extraction tax, rental tax on exports, royalties and the share of the Republic of Kazakhstan in the division of production to the recipient on behalf of the state, or use for its own production needs in the manner determined by subparagraphs 1), 2), 3) and 4) paragraph 2 of Article 774 of this Code, a reduction factor of 0.5 is applied to the established rates.

2. from January 1, 2027:

No.

Annual production volume

Oil price per barrel, US dollars

20

30

40

50

60

70

80

90

100

110

120

130

140

150

160

170

180

190

200

up to 250,000 tons

19%

19%

19%

26%

30%

33%

35%

36%

38%

40%

42%

43%

46%

47%

48%

51%

52%

54%

53%

up to 500,000 tons

21%

21%

21%

28%

32%

35%

37%

38%

40%

42%

44%

45%

48%

49%

50%

53%

54%

56%

55%

up to 1,000,000 tons

22%

22%

22%

29%

33%

36%

38%

39%

41%

43%

45%

46%

49%

50%

51%

54%

55%

57%

56%

up to 2,000,000 tons

23%

23%

23%

30%

34%

37%

39%

40%

42%

44%

46%

47%

50%

51%

52%

55%

56%

58%

57%

up to 3,000,000 tons

24%

24%

24%

31%

35%

38%

40%

41%

43%

45%

47%

48%

51%

52%

53%

56%

57%

59%

58%

up to 4,000,000 tons

25%

25%

25%

32%

36%

39%

41%

42%

44%

46%

48%

49%

52%

53%

54%

57%

58%

60%

59%

up to 5,000,000 tons

26%

26%

26%

33%

37%

40%

42%

43%

45%

47%

49%

50%

53%

54%

55%

58%

59%

61%

60%

up to 7,000,000 tons

27%

27%

27%

34%

38%

41%

43%

44%

46%

48%

50%

51%

54%

55%

56%

59%

60%

62%

61%

up to 10,000,000 tons

29%

29%

29%

36%

40%

43%

45%

46%

48%

50%

52%

53%

56%

57%

58%

61%

62%

64%

63%

over 10,000,000 tons

32%

32%

32%

39%

43%

46%

48%

49%

51%

53%

55%

56%

59%

60%

61%

64%

65%

67%

66%

In case of sale and (or) transfer of oil on the domestic market of the Republic of Kazakhstan, including in kind for payment of mineral extraction tax, rental tax on exports, royalties and the share of the Republic of Kazakhstan in the division of production to the recipient on behalf of the state, or use for its own production needs in the manner determined by subparagraphs 1), 2), 3) and 4) paragraph 2 of Article 774 of this Code, an equalization coefficient is applied to the established rates, determined in the manner determined by the authorized authority in the field of tax policy in agreement with the authorized body in the field of hydrocarbons.

The mineral extraction tax rate on raw gas is 10 percent.

When selling raw gas on the domestic market, mineral extraction tax is paid at the following rates depending on the volume of annual production:

No.

Annual production volume

Rates, in %

1

2

3

up to 1.0 billion cubic meters m inclusive

0.5

up to 2.0 billion cubic meters m inclusive

1.0

over 2.0 billion cubic meters m

1.5

2. The rates of mineral extraction tax on oil for fields (groups of fields, part of a field) classified as low-profit under a hydrocarbon production contract are established by the Government of the Republic of Kazakhstan.

Paragraph 2. Mineral extraction tax on mineral raw materials, with the exception of common minerals

Article 779. Object of taxation

The object of taxation is the physical volume of mineral raw materials or solid minerals extracted by the subsoil user during the tax period, taking into account the volume of actual losses in the subsoil for the tax period, exceeding the limits of normalized losses in the subsoil established by the technical project for the development of the field, approved by the authorized body for the study of subsoil in the manner determined by it (taxable volume of minerals).

In this case, the subsoil user transmits information about the physical volume of mineral raw materials or solid minerals extracted by the subsoil user for the expired (reporting) quarter to the authorized body for the study of subsoil no later than the 15th day of the second month following the expired (reporting) quarter, in the form established by such an authorized body.

For the purpose of determining the object of taxation, the extracted mineral raw materials and (or) solid minerals are determined within the framework of the state balance sheet, valid as of the day preceding the day of transition to the accounting of reserves according to the Kazakhstan Code of Public Reporting on the Results of Geological Exploration, Mineral Resources and Mineral Reserves (hereinafter referred to as the KAZRC Code), as well as taking into account the mineral raw materials extracted from the written-off reserves (return of losses) at the field.

For mineral raw materials and (or) solid minerals that were not previously approved by the State Commission for Mineral Reserves, the extracted mineral raw materials and (or) minerals are determined within the framework of mineral reserves in accordance with the KAZRC Code.

For the purposes of determining the taxable volume of mineral resources, the units of measurement used in the reporting and consolidated balance sheets of reserves of mineral raw materials and (or) solid minerals submitted to the authorized body for the study of subsoil are used.

The volume of uranium returned to the subsoil as part of mining using the in-situ borehole leaching method is not subject to taxation.

Article 780. Tax base

1. The tax base for calculating the mineral extraction tax is the value of the taxable volume of minerals for the tax period.

2. For the purpose of calculating the mineral extraction tax, mineral raw materials are divided into:

1. mineral raw materials containing only those minerals that are specified in clause 4 of this article;

2. mineral raw materials containing both the minerals specified in clause 4 of this article and other types of minerals;

3. mineral raw materials containing minerals, with the exception of the minerals specified in clause 4 of this article.

3. For the purpose of calculating the mineral extraction tax, the value of the taxable volume of mineral resources for the tax period is determined:

1. for solid minerals contained in the extracted mineral raw materials specified in subparagraph 1) of paragraph 2 of this article - based on the average exchange price for such minerals for the tax period.

The average exchange price, unless otherwise established by this article, is determined as the product of the arithmetic average of daily average price quotations for the tax period and the arithmetic average of the official exchange rate for the corresponding tax period according to the formula below.

For the purposes of this article, price quotation means the price quotation for a mineral in a foreign currency, recorded on the London Metal Exchange or the London Bullion Market Association and published in the MetalBulletin magazine of the MetalBulletinJournalsLimited publishing house, the Metal-pages magazine of the Metal-pagesLimited publishing house.

The average exchange price, unless otherwise established by this article, is determined by the following formula:

Where:

S – average exchange price for minerals for the tax period;

P1, P2, ..., Pn – daily average price quotes on the days for which price quotes are published on the London Metal Exchange during the tax period;

E – arithmetic mean official exchange rate for the corresponding tax period;

n is the number of days in the tax period for which price quotes are published.

The daily average price quote for minerals is determined by the formula:

Where:

Pn – daily average price quote;

Сn1 – daily Cash price quote for minerals;

Сn2 – daily Cash Settlement price quote for minerals.

The average exchange price for gold, platinum, palladium is determined as the product of the arithmetic mean of daily average price quotes for the tax period and the arithmetic mean of the official exchange rate for the corresponding tax period according to the following formula:

Where:

S – average exchange price for gold, platinum, palladium for the tax period;

P1, P2,..., Pn – daily average price quotes for gold, platinum, palladium on the days for which price quotes were announced and published by the London Bullion Market Association during the tax period;

E – arithmetic mean official exchange rate for the corresponding tax period;

n is the number of days in the tax period for which price quotes are published.

The daily average price quote for gold, platinum, palladium is determined by the formula:

Where:

Pn – daily average price quote;

Cn1 – daily price quote a.m. (morning fixing) for gold, platinum, palladium;

Cn2 – daily price quote p.m. (evening fixing) for gold, platinum, palladium.

The average exchange price for silver is determined as the product of the arithmetic average of daily silver price quotations for the tax period and the arithmetic average of the official exchange rate for the corresponding tax period using the following formula:

Where:

S – average exchange price for silver for the tax period;

P1, P2,..., Pn – daily silver price quotes on the days for which price quotes are announced and published by the London Bullion Market Association during the tax period;

E – arithmetic mean official exchange rate for the corresponding tax period;

n is the number of days in the tax period for which price quotes were published.

The average exchange price for minerals is applied to the entire volume of each type of solid mineral specified in clause 4 of this article contained in the extracted mineral raw materials, including the volume transferred to other legal entities and (or) a structural unit within one legal entity persons for subsequent processing and (or) use for their own production needs;

2. for solid minerals contained in the extracted mineral raw materials specified in subparagraph 2) of paragraph 2 of this article:

for solid minerals specified in clause 4 of this article - in the manner determined by subclause 1) of this clause;

for other types of extracted solid minerals contained in the extracted mineral raw materials - based on the weighted average price of their sale, and in the case of transfer to other legal entities and (or) a structural unit within one legal entity for subsequent processing and (or) use for their own production needs - based on the actual production cost of extraction and primary processing (concentration) attributable to such types of minerals, determined in accordance with international financial reporting standards and requirements legislation of the Republic of Kazakhstan on accounting and financial reporting, increased by 20 percent;

3. for mineral raw materials specified in subparagraph 3) paragraph 2 of this article - based on the weighted average selling price of mineral raw materials and (or) solid minerals, including those that have undergone only primary processing (enrichment).

4. The provisions of subparagraph 1) of paragraph 2 of this article apply to those types of solid minerals for which in the reporting tax period there are official price quotations recorded on the London Metal Exchange or the London Bullion Market Association.

5. In the absence of sales of mineral raw materials and (or) solid minerals, including those that have undergone only primary processing (enrichment), the cost of the taxable volume of minerals is determined based on the weighted average sales price of the last tax period in which such sales took place.

The provisions of this paragraph do not apply to the mineral raw materials specified in paragraph 4 of this article.

6. In the complete absence of sales of mineral raw materials and (or) solid minerals, including those that have undergone only primary processing (enrichment), from the beginning of the contract, the cost of the taxable volume of minerals is determined:

1. for solid minerals specified in clause 4 of this article - in the manner determined by subclause 1) of clause 3 this article;

2. for other types of solid minerals specified in subparagraph 2) paragraph 2 of this article - based on the actual production cost of extraction and primary processing (concentration) attributable to such types of solid minerals, determined in accordance with international financial reporting standards and the requirements of the legislation of the Republic Kazakhstan on accounting and financial reporting increased by 20 percent;

3. for mineral raw materials and (or) solid minerals specified in subparagraph 3) paragraph 2 of this article, with the exception of what is specified in subparagraph 4) of part one of this paragraph - based on the actual production cost of extraction and primary processing (concentration) attributable to for such types of minerals, determined in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, increased by 20 percent.

In the event of the subsequent sale of mineral raw materials and (or) solid minerals, including those that have undergone only primary processing (enrichment), except for the minerals specified in clause 4 of this article, the subsoil user is obliged to adjust the amounts of the calculated mineral extraction tax, taking into account the actual weighted average sales price in the tax period in which the first sale took place;

4. for uranium extracted from productive solutions - based on the weighted average price per kilogram of uranium in the form of natural uranium concentrate (U3O8), determined as the product of the arithmetic average of monthly price quotes per pound of uranium in the form of natural uranium concentrate (U3O8) in foreign currency for each month of the tax period, taking into account the conversion of pounds to kilograms in accordance with the approved coefficient and the arithmetic average of the official exchange rate for the corresponding tax period according to the formula below.

For the purposes of part one of this subclause, the price quote per pound of uranium in the form of natural uranium concentrate (U3O8) means a monthly indicator of the spot price per pound of natural uranium concentrate (U3O8), valid as of the last day of the month in foreign currency based on information published in the sources "Ux Weekly" of the company "Ux Consulting LLC" (USA) and "The Nuclear Market Review" of the company "TradeTech LLC" (USA). If there is no information on the price quotation for uranium in the form of natural uranium concentrate (U3O8), in one of the specified sources the price of another specified source in which such a quotation is available is applied.

In the absence of information on the price quotation for uranium in the form of natural uranium concentrate (U3O8) in the sources specified in part two of this subclause, the price according to other sources determined by the legislation of the Republic of Kazakhstan on transfer pricing is applied.

The weighted average price per kilogram of uranium in the form of natural uranium concentrate is determined by the following formula:

Where:

S – weighted average price per kilogram of uranium in the form of natural uranium concentrate for the tax period;

P1, P2, P3 – arithmetic average monthly price quotation from sources for each month during the tax period;

the arithmetic average monthly price quotation is determined by the formula:

Where:

Рn – arithmetic mean price quotation;

Cn – the value of the monthly price quote per pound of uranium in the form of natural uranium concentrate (U3O8) on the last day of the corresponding month of the reporting period from the source "Ux Weekly" of the company "Ux Consulting LLC" (USA);

Dn – the value of the monthly price quote per pound of uranium in the form of natural uranium concentrate (U3O8) (Exchange Value) on the last day of the corresponding month of the reporting period from the source “The Nuclear Market Review” of TradeTech LLC (USA);

K is the conversion factor from pounds to kilograms, set at 2.59978;

E – arithmetic average official foreign exchange rate for the corresponding tax period.

If, at the end of the reporting calendar year, the actual volume of uranium extracted from productive solutions under a subsoil use contract does not correspond to the planned volume under such a contract and leads to a change in the mineral extraction tax rate, the subsoil user is obliged to adjust the amount of mineral extraction tax calculated for the reporting year.

The amount of mineral extraction tax is adjusted in the declaration for the last tax period of the reporting tax year by applying the mineral extraction tax rate corresponding to the actual volume of uranium extracted from productive solutions, determined in accordance with Article 781 of this Code, to the tax base, calculated in the mineral extraction tax declarations for the first, second and third quarters of the reporting tax year.

The amount of mineral extraction tax, taking into account the adjustment made, is the tax liability for mineral extraction tax for the last tax period of the reporting year.

In the event of the subsequent sale of mineral raw materials, including those that have undergone only primary processing (enrichment), and minerals contained in the taxable volumes of mined reserves of mineral raw materials specified in subparagraph 2) of paragraph 2 of this article, except for the minerals specified in paragraph 4 of this article, the subsoil user is obliged to adjust the amounts of the calculated mineral extraction tax taking into account the actual weighted average sales price in the tax period in which the first sale took place.

Adjustments to the calculated amounts of mineral extraction tax are made by the subsoil user for the twelve-month period preceding the tax period in which the first sale occurred. In this case, the amount of the adjustment is a tax liability for the current tax period.

7. For the purposes of this article, the weighted average sales price for the tax period is determined by the following formula:

C avg. = (V1 r.p. × Ts1 r. + V2 r.p. × Ts2 r....+ Vnp.p. × Tsn p.)/V total. implementation,

Where:

V1 r.p., V2 r.p., Vnp.p. – volumes of each batch of mineral raw materials and (or) solid minerals sold during the tax period;

Ts1 r., Ts2 r..., Tsn r. – actual sales prices of mineral raw materials and (or) solid minerals for each batch in the tax period;

n – number of batches of mineral raw materials and (or) solid minerals sold in the tax period;

V total sales – the total volume of sales of mineral raw materials and (or) solid minerals for the tax period.

Moreover, if the weighted average selling price of mineral raw materials and (or) solid minerals is lower than their production cost, increased by 20 percent, determined in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, then the weighted average selling price for the tax period is determined based on such production cost, increased by 20 percent.

The weighted average selling price is applied by the subsoil user to the entire taxable volume of minerals, including volumes transferred at production cost of extraction to a structural unit within one legal entity for subsequent processing and (or) used for the subsoil user’s own production needs, including use as feedstock for the production of marketable products.

8. If the sales price of a mineral resource is set in foreign currency, then such a price for sales operations for the purposes of clause 5 and 7 of this article is recalculated in tenge using the official exchange rate established on the date of transfer of ownership according to the agreement (contract) for the mineral raw materials sold, including those that have undergone only primary processing (enrichment).

Article 781. Mineral extraction tax rates

1. Unless otherwise provided by this article, mineral extraction tax rates are established in the following amounts:

1. minerals, except for those specified in subparagraph 2) of this paragraph:

No.

Name of minerals, mineral raw materials, including those that have undergone only primary processing

Rates, percentage (%)

1

2

3

4

Ferrous and non-ferrous ores

Chrome ore (concentrate)

21.06

Manganese, iron-manganese ore (concentrate)

3.25

Iron ore (concentrate)

3.64

Metals

Copper

8.55

Zinc

10.5

Lead

10.4

Platinum, palladium

6.5

Aluminum

0.38

Tin

3.9

Nickel

7.8

Mineral raw materials containing metals

Vanadium

5.2

Chromium, titanium, magnesium, cobalt, tungsten, bismuth, antimony, mercury, arsenic and others

7.8

Mineral raw materials containing rare metals

Niobium, lanthanum, cerium, zirconium

7.7

Gallium

1.0

Mineral raw materials containing trace metals

Selenium, tellurium, molybdenum

7.0

Scandium, germanium, rubidium, cesium, cadmium, indium, thalium, hafnium, rhenium, osmium

6.0

Mineral raw materials containing radioactive metals

Radium, thorium

5.0

Mineral raw materials containing rare metals

Lithium, beryllium, tantalum, strontium

7.7

Mineral raw materials containing rare earth metals

Praseodymium, neodymium, promethium, samarium, europium, gadolinium, terbium, dysprosium, holmium, erbium, thulium, ytterbium, lutenium, yttrium

6.0

Mineral raw materials containing non-metallic solid minerals

Fuel, chemical and agronomic mineral raw materials

Coking coal, anthracite

4.05

Hard coal (except coking and anthracite), brown coal, oil shale

2.7

Phosphorites

4.0

Borates, including boric anhydrite

3.5

Potassium and potassium-magnesium salts

6.0

Barite

4.5

Talc

2.0

Gypsum

5.6

Sulfur

6.0

Fluorites

3.0

Volastanite

3.5

Shungite

2.0

Graphite, etc.

3.5

Gemstone raw materials

Mineral raw materials containing precious stones

Diamond, ruby, sapphire, emerald, garnet, alexandrite, red (noble) spinel, euclase, topaz, aquamarine and others

12.0

Mineral raw materials containing ornamental stones

Jade, jasper, jadeite, lapis lazuli, radonite, malachite, aventurine, agate, rock crystal, rose quartz, turquoise, dioptase, chalcedony and others

3.5

Mineral raw materials containing technical stones

Industrial diamonds, agate, corundum, zircon, jasper, serpentinite, asbestos, mica and others

2.0

Other

Other minerals and (or) minerals Other non-metallic mineral raw materials that are not common minerals

4.7 but not less than 0.02 monthly calculation index per unit of volume

2. uranium (extracted from productive solutions, mine method) depending on the volume of annual production and the price of natural uranium concentrate (U3O8):

No.

Annual production volume

Rate, percentage (%)

up to 500 tons inclusive

4

up to 1,000 tons inclusive

6

up to 2,000 tons inclusive

9

up to 3,000 tons inclusive

12

up to 4,000 tons inclusive

15

over 4,000 tons

18

In this case, if the weighted average price of natural uranium concentrate (U3O8) exceeds the prices established below, the mineral extraction tax rate specified in subparagraph 2) of this paragraph is increased by the following amount:

No.

Weighted average price of natural uranium concentrate (U3O8)

Rate, percentage (%)

over $70 per pound

0.5

over $80 per pound

1.0

over $90 per pound

1.5

over $100 per pound

2.0

over $110 per pound

2.5

3. gold depending on price:

No.

Average exchange price for gold

Rate, percentage (%)

up to $2,800 inclusive per troy ounce

7.5

up to $3,000 inclusive per troy ounce

8

up to $3,200 inclusive per troy ounce

8.5

up to $3,400 inclusive per troy ounce

9

up to $3,600 inclusive per troy ounce

9.5

up to $3800 inclusive per troy ounce

10

over $3800 per troy ounce

11

4. silver depending on price:

No.

Average exchange price for silver

Rate, percentage (%)

up to $28 inclusive per troy ounce

7.5

up to 30 dollars inclusive per troy ounce

8

up to $32 inclusive per troy ounce

8.5

up to $34 inclusive per troy ounce

9

up to $36 inclusive per troy ounce

9.5

up to $38 inclusive per troy ounce

10

over 38 dollars inclusive per troy ounce

11

At the same time, a coefficient of 0.01 is applied to the rate of mineral extraction tax on extracted hard coal (except coking and anthracite), brown coal, oil shale established by this article in the following cases:

1. use by a subsoil user who is a subject of a natural monopoly of such mined coal, brown coal, oil shale to provide services for the transmission of electrical energy, production, transmission, distribution and (or) supply of thermal energy, water supply and (or) sewerage in accordance with the legislation of the Republic of Kazakhstan on natural monopolies;

2. the sale by the subsoil user of mined coal, brown coal, oil shale to a natural monopoly entity providing services provided for in subparagraph 1) of part two of this article;

3. sales by the subsoil user of mined coal, brown coal, oil shale to educational and healthcare organizations;

4. sales by the subsoil user of mined coal, brown coal, oil shale to recipients of targeted social assistance;

5. processing by the subsoil user of mined coal, brown coal, oil shale and (or) their use for its own production needs;

6. use by a subsoil user, which is an energy-producing organization, of mined coal, brown coal, oil shale for the production of electrical and (or) thermal energy for its own needs and (or) sale in accordance with the legislation of the Republic of Kazakhstan on electric power and in the field of thermal power;

7. sale by the subsoil user of mined coal, brown coal, oil shale to an energy producing organization for the production of electrical and (or) thermal energy for its own needs and (or) sale in accordance with the legislation of the Republic of Kazakhstan on electric power and in the field of thermal power;

8. sales by the subsoil user of mined coal, brown coal, oil shale to organizations that process and (or) use them in the production of goods in the territory of the Republic of Kazakhstan.

Unless otherwise established by this article, the mineral extraction tax on all types of solid minerals and mineral raw materials extracted from off-balance reserves of a deposit is paid at a rate of 0 percent.

For the purposes of this chapter, off-balance sheet reserves include:

solid minerals and mineral raw materials, which, as of the day preceding the transition to accounting for reserves under the KAZRC Code, were classified as off-balance reserves for the field based on their approval as such by the State Commission for Mineral Reserves;

in the case of mining of solid minerals on the basis of subsoil use licenses obtained after the transition to accounting for reserves in accordance with the KAZRC Code, off-balance reserves include solid minerals contained in mineral raw materials, the volumes of which are included in the category of estimated mineral resources and are not proven or probable mineral reserves for the corresponding tax period.

At the same time, the mineral extraction tax rate of 0 percent is not applied in the case of the sale of mineral raw materials and (or) solid minerals extracted from off-balance reserves.

2. If the level of profitability for a field (a group of fields under one subsoil use contract, part of a field) that meets the criteria determined by the Government of the Republic of Kazakhstan in accordance with part two clause 4 of Article 753 of this Code is 5 percent or less, the subsoil user minerals extracted from such a deposit (a group of deposits under one subsoil use contract, part of a deposit) are entitled to apply the mineral extraction tax rates established by this Code as of December 31, 2022.

In the event of actual non-compliance of a deposit (a group of deposits under one subsoil use contract, part of a deposit) with the criteria of low profitability determined in accordance with part one of this paragraph, the subsoil user recalculates tax liabilities for the mineral extraction tax based on the rates established by paragraph 1 of this article, for each corresponding tax period of the calendar year in which such criteria were not met, and reflects the obtained values in additional mineral extraction tax declarations for the corresponding tax periods.

The provisions of this paragraph also apply to deposits (a group of deposits under one subsoil use contract, part of a deposit) for which the subsoil use right has been re-registered (transition to a licensed subsoil use regime) or subsoil plots provided for exploration or production of solid minerals have been converted (allocation of a subsoil plot).

3. The mineral extraction tax is calculated for a deposit (a group of deposits under one subsoil use contract, part of a deposit) at a rate of 0 percent for sixty months from the date of the start of industrial production, while simultaneously meeting the following conditions:

1. industrial production of mineral raw materials at a deposit (a group of deposits under one subsoil use contract, part of a deposit) began after December 31, 2022, subject to the conditions determined by the Government of the Republic of Kazakhstan;

2. the level of internal rate of return for a deposit (a group of deposits under one subsoil use contract, part of a deposit) does not exceed 15 percent;

3. the right to subsoil use for a deposit for which the mineral extraction tax rate specified in part one of this paragraph was applied is not subject to alienation during the period of application of the provisions of this paragraph, with the exception of alienation in favor of a related party.

For the purposes of this paragraph, the level of internal rate of return for a field (a group of fields under one subsoil use contract, part of a field) is determined in accordance with the procedure determined by the Government of the Republic of Kazakhstan.

If the conditions established by subparagraphs 1) and 3) of part one of this paragraph are not met, the mineral extraction tax is paid according to rates established in accordance with clause 1 or 2 of this article, for the entire period of application of the provisions of this clause.

Upon reaching the level of internal rate of return for a field (a group of fields under one subsoil use contract, part of a field) of the indicator established by subparagraph 2) of this paragraph, the subsoil user for each corresponding tax period of the calendar year in which such criteria were not met, reflects the obtained values in additional declarations on mineral extraction tax for the relevant tax periods.

If in subsequent periods after the recalculation of tax liabilities for the mineral extraction tax, the level of the internal rate of return decreases below 15 percent, the taxpayer does not have the right to apply the provisions of this paragraph for these subsequent periods.

For the purposes of this paragraph and Article 782 of this Code, industrial production means the stage of extraction of solid minerals, the transition to which is announced by the subsoil user by sending a corresponding notification to the authorized body indicating the month and year of the beginning of this stage no later than fifteen working days before such transition.

At the same time, the calculation of the mineral extraction tax at a rate of 0 percent, provided for by this paragraph, is not applied to deposits (a group of deposits under one subsoil use contract, part of a deposit) that were separated from a production contract (production license) or from a contract for combined exploration and production (during the production period).

Article 782. Special provisions for the application of the mineral extraction tax rate for a group of deposits under one subsoil use contract, part of a deposit included in the list approved by the Government of the Republic of Kazakhstan

1. The mineral extraction tax for a group of deposits under one subsoil use contract, part of a deposit included in the list approved by the Government of the Republic of Kazakhstan, is calculated at a rate of 0 percent for sixty months from the date of commencement of industrial production, subject to the following conditions:

1. industrial production of mineral raw materials for a group of deposits under one subsoil use contract, part of the deposit began after December 31, 2022, subject to the conditions determined by the Government of the Republic of Kazakhstan;

2. the level of internal rate of return for a group of fields under one subsoil use contract, part of a field is 15 percent or less.

The level of internal rate of return is calculated based on the costs (expenses) associated with the development of a group of deposits under one subsoil use contract, part of a deposit, including geological study, exploration, preparatory work for production and other capital costs, on an accrual basis from the beginning of their implementation;

3. the right to subsoil use for a group of deposits under one subsoil use contract, the part of the deposit for which the mineral extraction tax rate specified in this paragraph was applied, is not subject to alienation during the period of application of the provisions of this paragraph, with the exception of alienation in favor of a related party.

2. The procedure for determining the level of internal rate of return, the procedure for inclusion in the list for joint development of reserves for a group of fields under one subsoil use contract or separate development of reserves for a part of the field, as well as such a list are determined by the Government of the Republic of Kazakhstan.

3. In order to apply the mineral extraction tax rate established by clause 1 of this article, the subsoil user is obliged to maintain separate tax records for calculating the tax liability for mineral extraction tax in the event of joint development of reserves for a group of deposits under one subsoil use contract or separate development of reserves for part of the deposit during the period of application of the mineral extraction tax rate established by clause 1 of this article.

Article 783. Special provisions for the application by a subsoil user of mineral extraction tax rates for solid minerals extracted from technogenic mineral formations

1. When calculating the mineral extraction tax on solid minerals extracted from man-made mineral formations, the subsoil user applies a reduction factor of 0.1 to the rates established by Article 781 of this Code.

2. To calculate the mineral extraction tax, the subsoil user is obliged to keep separate tax records for solid minerals extracted from man-made mineral formations, separately from other solid minerals extracted by the subsoil user.

3. The object of taxation for solid minerals extracted from technogenic mineral formations is the volume of sold solid minerals extracted from technogenic mineral formations.

4. For the purpose of calculating the mineral extraction tax on solid minerals extracted from man-made mineral formations, the tax base is determined in accordance with Article 780 of this Code.

Article 784. Special provisions for the application by a subsoil user of the mineral extraction tax rate on man-made mineral formations to be used without extracting solid minerals from them

1. When calculating the mineral extraction tax on technogenic mineral formations (overburden, host rock, ash and ash) used without extracting solid minerals from them for their own production needs, liquidation of the consequences of subsoil use and sale to third parties who are contractors, for use in the construction and reconstruction of public roads, railways, state hydraulic structures, the mineral extraction tax rates for metamorphic rocks in accordance with clause 1 of Article 786 of this Code.

2. The object of taxation for technogenic mineral formations subject to use without extracting solid minerals from them is the physical volume of technogenic mineral formations sold or used for one’s own production needs.

Paragraph 3. Mineral extraction tax on common minerals, groundwater and medicinal mud

Article 785. Object of taxation

The object of taxation is the physical volume of common minerals, groundwater and medicinal mud extracted by the subsoil user during the tax period.

For the purposes of determining the object of taxation, the units of measurement used in the reporting and consolidated balance sheets of mineral reserves submitted to the authorized body for the study of subsoil are used.

For the purposes of this chapter, the unit of volume of extracted common minerals and medicinal mud is one cubic meter or one ton.

Mineral extraction tax is not paid in the following cases:

1. when reinjecting groundwater, including in the form of steam produced from it, into the subsoil (pumping technogenic water) to maintain reservoir pressure;

2. when disposing of groundwater produced along with hydrocarbons and posing a threat to public health and the environment, in accordance with the water legislation of the Republic of Kazakhstan;

3. when discharging groundwater (mine, quarry, mine), incidentally extracted (accompaniedly taken, pumped out) during exploration and (or) extraction of solid minerals;

4. an individual who extracts groundwater on a land plot belonging to him by right of ownership, land use right and other rights to land, provided that the extracted groundwater is not used in carrying out business activities;

5. for groundwater extracted by government agencies for their own economic needs.

Article 786. Mineral extraction tax rates

1. The rates of mineral extraction tax on common minerals and medicinal mud are calculated per unit volume of extracted common minerals and medicinal mud based on the size of the monthly calculation indicator valid as of January 1 of the corresponding financial year, and are:

No.

Name of minerals

Rates, in MCI

1

2

3

Metamorphic rocks, including marble, quartzite, quartz-feldspathic rocks

0.02

Igneous rocks, including granite, syenite, diorite, gabbro, rhyolite (liparite), andesite, diabase, basalt, volcanic tuffs, scoria, pumice, volcanic glasses and glassy rocks (perlite, obsidian)

0.02

Sedimentary rocks, including pebbles and gravel, gravel-sand (sand-gravel) mixture, sands and sandstones, clays and clayey rocks (loams, siltstones, mudstones, shale), table salt, gypsum rocks, marls, limestones, including shell rocks, chalk rocks, dolomites, limestone-dolomite rocks, siliceous rocks (tripoli, opoka, diatomite), natural pigments, peat

0.015

Therapeutic mud

0.02

2. The rates of the mineral extraction tax on groundwater are calculated per 1 cubic meter of extracted groundwater based on the size of the monthly calculation indicator valid as of January 1 of the corresponding financial year, and are:

No.

Name of minerals

Rates, in MCI

1

2

3

Groundwater extracted by the subsoil user, with the exception of groundwater indicated in lines 2–5 of this table

0.003

Groundwater extracted by a subsoil user for carrying out activities regulated by the legislation of the Republic of Kazakhstan on natural monopolies, and (or) subsequent sale to a subject of a natural monopoly for carrying out activities regulated by the legislation of the Republic of Kazakhstan on natural monopolies

0.001

Mineral underground water, domestic drinking underground water, extracted by the subsoil user and used by him for the production of alcoholic products, ethyl alcohol, alcohol-containing food products, non-alcoholic drinks and (or) food products (except for the production of agricultural products and (or) their processing)

0.250

Actual losses of domestic and drinking underground water exceeding the limits of standardized losses approved in the water supply tariff for the corresponding reporting period, when carrying out activities regulated by the legislation of the Republic of Kazakhstan on natural monopolies, and (or) subsequent sale to a subject of a natural monopoly for carrying out activities regulated by the legislation of the Republic of Kazakhstan on natural monopolies

0.005

Actual losses of mineral underground water, domestic and drinking underground water extracted by the subsoil user, with the exception of groundwater indicated in line 4 of this table

1,000

3. In the absence of separate accounting of extracted groundwater for the purpose of applying the rates of mineral extraction tax on groundwater established by clause 2 of this article, the highest rate is applied.

Article 787. Tax period

The tax period for mineral extraction tax is a calendar quarter.

Article 788. Payment terms

Unless otherwise provided by this article, the taxpayer is obliged to pay the calculated amount of tax to the budget at the location of the tax no later than the 25th day of the second month following the tax period.

In the case of the sale of mineral raw materials and (or) minerals extracted from off-balance reserves, the mineral extraction tax is paid at the location no later than the 25th day of the month following the tax period in which the mineral raw materials and (or) minerals extracted from off-balance minerals were sold.

Article 789. Tax return

The mineral extraction tax declaration is submitted by the subsoil user to the tax authority at the location no later than the 15th day of the second month following the tax period.

Note FROM! Chapter 90 comes into effect from 01.01.2027 in accordance with clauses 2) clause 1 of Article 848 of this Code.

Chapter 90. ROYALTS FOR SOLID MINERAL RESOURCES, EXCEPT COMMON MINERAL RESOURCES

Article 790. General provisions

1. Subsoil users operating under a license for exploration or production of solid minerals that meets the conditions established by clause 1 of Article 791 of this Code pay royalties on solid minerals.

Royalties are payable from the date of receipt of such license to the date of its expiration.

Royalties on solid minerals are paid at the rates and in the manner established by this chapter.

2. Royalty is paid by the subsoil user upon the sale of extracted mineral raw materials and solid minerals, including those that have undergone processing, as well as in the case of the sale of man-made mineral formations (solid minerals extracted from man-made mineral formations) formed during the implementation of activities within the framework of a license for exploration or production of solid minerals specified in clause 1 Article 791 of this Code.

3. The volume of mineral raw materials and solid minerals sold, including those that have undergone processing, as well as the content of solid minerals in the mineral raw materials sold is confirmed on the basis of data from accredited laboratories located on the territory of the Republic of Kazakhstan.

Such confirmation is carried out for each batch of sold mineral raw materials and solid minerals in the manner and within the time limits established by the authorized body in the field of solid minerals.

At the same time, the authorized body in the field of solid minerals approves the list of accredited laboratories in the manner established by it.

Article 791. Payers

1. Payers of royalties are subsoil users who sell mineral raw materials and solid minerals, including processed ones, extracted under a license for exploration or production of solid minerals, while simultaneously meeting the following conditions:

the license for exploration or production of solid minerals was issued after December 31, 2026 in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use;

the territory for which a license for exploration or production of solid minerals was granted does not belong to the territory for which, until December 31, 2026, the right to subsoil use was granted in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use.

2. Subsoil users operating on the basis of the following contracts and licenses for subsoil use are not entitled to apply royalties:

1. under prospecting licenses;

2. contracts for uranium mining.

Article 792. Object of taxation

The object of royalty taxation is the physical volume of sold mineral raw materials and solid minerals, including processed ones, extracted by the subsoil user when carrying out activities under the license for exploration or production of solid minerals specified in clause 1 of the article 791 of this Code.

In this case, unless otherwise established by this article, the volume of mineral raw materials sold, including those that have undergone processing, is determined by such mineral raw materials and each associated mineral contained in it.

Article 793. Tax base

1. The tax base for calculating royalties is the cost of sold mineral raw materials and solid minerals, including processed ones, for the tax period.

Unless otherwise established clause 2 of this article, the cost of sold mineral raw materials and solid minerals, including those that have undergone processing, is determined based on their sales price, taking into account compliance with the legislation of the Republic of Kazakhstan on transfer pricing, but not lower than the production cost of sold mineral raw materials and minerals. solid minerals, including those that have undergone processing, determined in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, increased by 20 percent.

At the same time, the production cost of sold mineral raw materials and solid minerals, including those that have undergone processing, is determined for each operation in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

2. The cost of mineral raw materials and solid minerals, including processed ones, for which in the reporting tax period there are official price quotations recorded on the London Metal Exchange or the London Precious Metals Market Association, is determined by the average exchange price established for the tax period.

The average exchange price is determined in the manner established by subparagraph 1) paragraph 3 of Article 780 of this Code.

3. For the purposes of this chapter, the implementation date is determined in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

4. In the cases provided for by clause 2 of Article 256 of this Code, adjustments to the cost and (or) volumes of mineral raw materials and solid minerals, including those that have undergone processing, are made in the period in which these cases occurred.

Article 794. Royalty rates

Royalty rates are set in the following amounts:

No.

Type of commercial product

Rates, (in%)

1

2

3

Ore raw materials extracted from the subsoil that have undergone the process of crushing, screening, grinding, classification (sorting), government and own waste from mining, mining, processing or energy production

13

Concentrates from enrichment production and other products and own waste that are the result of primary processing (enrichment)

10

Metals and alloys, other products and own waste, which are the result of chemical and metallurgical processing

7

Article 795. Tax period

The tax period for royalties is a calendar quarter.

Article 796. Payment terms

The taxpayer is obliged to pay the calculated royalty amount to the budget at the location no later than the 25th day of the second month following the tax period.

Article 797. Tax return

The royalty declaration is submitted by the subsoil user to the tax authority at the location no later than the 15th day of the second month following the tax period.

Chapter 91. EXCESS PROFIT TAX

Article 798. General provisions

1. The excess profit tax is calculated for the tax period for each individual subsoil use contract under which the subsoil user is a payer of the excess profit tax in accordance with Article 799 of this Code.

2. For the purposes of calculating excess profit tax, the subsoil user determines the object of taxation, as well as the following objects related to taxation, for each individual subsoil use contract in accordance with the procedure established by this chapter:

1. net income for the purposes of calculating excess profit tax;

2. taxable income for the purposes of calculating excess profit tax;

3. gross annual income under the subsoil use contract;

4. deductions for the purposes of calculating excess profit tax;

5. corporate income tax under a subsoil use contract;

6. the estimated amount of tax on the net income of a permanent establishment of a non-resident under a subsoil use contract.

Article 799. Payers

1. Payers of excess profit tax are subsoil users for activities carried out under each individual subsoil use contract, with the exception of subsoil use contracts specified in clause 2 of this article.

2. Subsoil users for activities carried out on the basis of the following subsoil use contracts are not payers of the excess profit tax established by this chapter:

1. specified in clause 1 of Article 755 of this Code;

2. for exploration and (or) production of solid minerals, including common minerals, groundwater and (or) medicinal mud, provided that these contracts do not provide for the production of other groups of minerals;

3. for the construction and operation of underground structures not related to exploration and production.

Article 800. Object of taxation

The object of taxation on excess profit is part of the net income of a subsoil user, determined for the purposes of calculating excess profit tax in accordance with Article 801 of this Code for each individual subsoil use contract for the tax period, exceeding an amount equal to 25 percent of the amount of subsoil user deductions for the purposes of calculating excess profit tax determined in accordance with Article 804 of this Code.

Article 801. Net income for the purposes of calculating excess profit tax

1. Net income for the purposes of calculating excess profit tax is determined as the difference between taxable income for the purposes of calculating excess profit tax, determined in accordance with Article 802 of this Code, and corporate income tax under a subsoil use contract, calculated in accordance with Article 805 of this Code.

2. For non-residents carrying out subsoil use activities in the Republic of Kazakhstan through a permanent establishment, net income for the purpose of calculating excess profit tax is additionally reduced by the estimated amount of tax on the net income of a permanent establishment under the relevant subsoil use contract, calculated in accordance with Article 806 of this Code.

Article 802. Taxable income for the purposes of calculating excess profit tax

1. Taxable income for the purposes of this chapter is defined as the difference between the gross annual income for the purposes of calculating the excess profit tax under a subsoil use contract, determined in accordance with Article 803 of this Code, and deductions for the purposes of calculating the tax on excess profits determined in accordance with Article 804 of this Code, taking into account the reduction by the amount of income and expenses provided for by Article 337 of this Code.

2. The excess of deductions for the purposes of calculating excess profit tax over the amount of gross annual income for the tax period is transferred for repayment from taxable income for the purposes of calculating excess profit tax of subsequent successive tax periods.

Article 803. Gross annual income under a subsoil use contract for the purposes of calculating excess profit tax

1. Gross annual income for the purposes of calculating excess profit tax is determined by the subsoil user for contract activities for each individual subsoil use contract in the manner determined by this Code for determining the total annual income, with the exception of income provided for by Article 244, 250 – 254 and 297 of this Code, determined in accordance with clause 2 of this article.

2. For the purpose of calculating excess profit tax, income provided for by Articles 244 and 297 of this Code are determined in the amount of the full cost sale, transfer and disposal of assets specified in Articles 279, 303 – 316 of this Code.

Income provided for by Articles 250 – 254 of this Code are determined in the amount of the full cost of sale, transfer and disposal of assets specified in Articles 279, 303 – 316 of this Code, in the case of attributing the value of these assets to deductions for the purpose of calculating excess profit tax.

The amount of income from the sale of assets specified in Articles 250 – 254 of this Code, the cost of which is not subject to deductions for the purposes of calculation of excess profit tax is determined in accordance with Articles 250 – 254 of this Code.

Article 804. Deductions for the purposes of calculating excess profit tax

1. For the purposes of calculating excess profit tax, deductions for each individual subsoil use contract are determined as the amount of:

1. expenses subject to deduction in the reporting tax period for the purpose of calculating corporate income tax on contract activities in accordance with Articles 257 – 260, 262 – 273, 301 – 302 and 317 of this Code;

2. expenses actually incurred during the tax period to be included in:

cost balances of groups (subgroups) of fixed assets;

separate groups of depreciable assets formed in accordance with Articles 303 – 316 of this Code.

In this case, the costs of acquiring general and (or) indirect fixed assets for the purposes of calculating excess profit tax are subject to deductions based on the share of direct costs attributable to each specific subsoil use contract and non-contractual activities in the total amount of direct costs incurred by the subsoil user for the tax period.

2. For the purpose of calculating the excess profit tax for the tax period of 2018, a one-time deduction is made of the amount of expenses accumulated for the purpose of calculating the excess profit tax, which were subject to attribution, but were not deducted for the purposes of calculating the excess profit tax from January 1, 2009 to January 1, 2018.

3. If the same types of expenses are provided for by several types of deductions established by this article, then when calculating taxable income, these expenses are deducted only once.

Article 805. Corporate income tax under a subsoil use contract

Corporate income tax under a subsoil use contract is determined for the tax period for contract activities for each individual subsoil use contract as the product of the rate established by clause 1 of Article 357 of this Code and the taxable income calculated under such a contract for subsoil use in the manner determined by Article 345 of this Code, reduced by the amounts of income and expenses provided for by Article 337 of this Code, as well as the amount of losses under the subsoil use contract transferred in accordance with Articles 338 - 344 of this Code.

Article 806. Estimated amount of tax on the net income of a permanent establishment of a non-resident under a subsoil use contract

The estimated amount of tax on the net income of a permanent establishment of a non-resident under a subsoil use contract for the purposes of this chapter is determined for the tax period as the product of the tax rate on the net income of a permanent establishment of a non-resident established by subparagraph 4) of paragraph 1 of Article 357 of this Code, and the object of taxation on the net income of a permanent establishment of a non-resident, calculated under the subsoil use contract in the manner determined by Article 689 of this Code.

Article 807. Calculation procedure

1. Calculation of excess profit tax for the tax period is carried out by applying each corresponding rate for each level established by Article 808 of this Code to each part of the object of taxation of excess profit tax related to such level, with the subsequent summation of the calculated amounts of excess profit tax for all levels.

2. To apply the provisions of clause 1 of this article, the subsoil user:

1. determines the object of taxation, as well as objects related to the imposition of excess profit tax under a subsoil use contract;

2. determines the maximum amounts for the distribution of net income for the purposes of calculating excess profit tax for each level established by Article 808 of this Code, in the following order:

for levels 1, 2, 3, 4, 5 and 6 - as the product of the percentage for each level established in column 3 of the table Article 808 of this Code, and the amount of deductions for the purposes of calculating excess profit tax;

for level 7:

if the amount of net income for the purposes of calculating the excess profit tax is greater than an amount equal to 70 percent of the amount of deductions for the purposes of calculating the excess profit tax - as the difference between the net income for the purposes of calculating the excess profit tax and an amount equal to 70 percent of the amount of deductions for the purposes of calculating the excess profit tax;

if the amount of net income for the purposes of calculating the excess profit tax is less than or equal to an amount equal to 70 percent of the amount of deductions for the purposes of calculating the excess profit tax - as zero;

3. distributes the net income actually received in the tax period for the purposes of calculating excess profit tax at the levels provided for by Article 808 of this Code, in the following order:

for level 1:

if the amount of net income for the purposes of calculating excess profit tax for the tax period exceeds the maximum amount of distribution of net income for the first level, then the distributed part of the net income for the first level is equal to the maximum amount of distribution of net income for the first level;

if the amount of net income for the purposes of calculating the excess profit tax for the tax period is less than the maximum amount of distribution of net income for the first level, then the distributed part of the net income for the first level is equal to the amount of net income for the purposes of calculating the excess profit tax for the tax period. At the same time, for the following levels, distribution of net income for the purposes of calculating excess profit tax is not made;

for levels 2, 3, 4, 5, 6 and 7:

if the difference between net income for the purposes of calculating excess profit tax for the tax period and the total amount of distributed parts of net income for previous levels exceeds or is equal to the maximum amount of distribution of net income for the corresponding level, then the distributed part of net income for this level is equal to the maximum amount of distribution of net income for this corresponding level;

if the difference between net income for the purposes of calculating excess profit tax for the tax period and the total amount of distributed parts of net income for previous levels is less than the maximum amount of distribution of net income for the corresponding level, then the distributed part of net income for this level is equal to such a difference.

At the same time, for the following levels, distribution of net income for the purposes of calculating excess profit tax is not made.

The total amount of parts of net income distributed by level must be equal to the total amount of net income for the purposes of calculating excess profit tax for the tax period;

4. applies the appropriate excess profit tax rate to each part of net income distributed by level in accordance with Article 808 of this Code;

5. determines the amount of excess profit tax for the tax period by summing the calculated amounts of excess profit tax at all levels provided for by Article 808 of this Code.

Article 808. Calculation of the maximum amount of distribution of net income for the purposes of calculating excess profit tax

Excess profit tax is paid by the subsoil user on a sliding scale of rates determined in the following order:

Level No.

Scale of distribution of net income by level for the purposes of calculating excess profit tax, percentage of the amount of deductions

Percentage for calculating the maximum amount of distribution of net income for the purposes of calculating excess profit tax

Rate (in%)

1

2

3

4

less than or equal to 25 percent

25

Not installed

from 25 percent to 30 percent inclusive

5

10

from 30 percent to 40 percent inclusive

10

20

from 40 percent to 50 percent inclusive

10

30

from 50 percent to 60 percent inclusive

10

40

from 60 percent to 70 percent inclusive

10

50

over 70 percent

in accordance with subparagraph 2) paragraph 2 of Article 761 of this Code

60

Article 809. Tax period

1. For excess profit tax, the tax period is the calendar year from January 1 to December 31.

2. If a subsoil use contract was concluded during a calendar year, the first tax period for calculating excess profit tax under such a contract is the period from the date the subsoil use contract enters into force until the end of the calendar year.

3. If the subsoil use contract expired before the end of the calendar year, the last tax period for calculating excess profit tax under such a contract is the period from the beginning of the calendar year until the day the subsoil use contract expires.

4. If a subsoil use contract that entered into force after the beginning of a calendar year expired before the end of that calendar year, the tax period for calculating excess profit tax under such a contract is the period from the date the subsoil use contract came into force until the day the subsoil use contract expired.

Article 810. Deadline for payment of tax

Excess profit tax is paid to the budget at the location of the taxpayer no later than ten calendar days after the deadline established for filing the declaration.

Article 811. Tax return

The excess profit tax declaration is submitted by the taxpayer to the tax authority at the location no later than March 31 of the year following the reporting tax period.

Chapter 92. ALTERNATIVE TAX ON SUBSOIL USE

Article 812. General provisions

1. Unless otherwise established clause 4 of this article, legal entities - subsoil users who have concluded, in accordance with the legislation of the Republic of Kazakhstan, subsoil and subsoil use:

1. a contract for production and (or) combined exploration and production of hydrocarbons in a subsoil area (areas) located entirely in the Kazakh sector of the Caspian Sea;

2. a contract for the production and (or) exploration and production of hydrocarbons for a subsoil plot (sections) with the depth of the upper point of hydrocarbon deposits specified in the mining allotment or contract for the production or exploration and production of hydrocarbons in the absence of a mining allotment, not higher than 4500 meters and the lower point of hydrocarbon deposits specified in the mining allotment or contract for production or exploration and hydrocarbon production in the absence of a mining allotment, 5000 meters and below;

3. a contract for the production or exploration and production of hydrocarbons at a field (fields) classified as depleting in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use.

This right applies from the date of conclusion of these subsoil use contracts or amendments to previously concluded subsoil use contracts until the expiration date of the relevant subsoil use contract and is not subject to change.

Notification of the application of this right is sent by the taxpayer to the tax authority at the location no later than thirty calendar days from the date of registration of the relevant subsoil use contract or amendments to previously concluded subsoil use contracts.

2. The right to apply, from January 1, 2018, an alternative procedure for fulfilling the tax obligation for special payments and taxes of subsoil users under contracts specified in subparagraphs 1) and 2) part one of paragraph 1 of this article, concluded before January 1, 2018, is carried out for the entire remaining period of validity of the subsoil use contract and is not subject to change, about which the taxpayer sends a notification to the tax authority at the location no later than March 1, 2018.

3. In case of failure to submit the notifications provided for in paragraphs 1 and 2 of this article in a timely manner, fulfillment of the tax obligation to pay compensation historical costs, mineral extraction tax and excess profit tax are carried out in the manner determined by Chapters 88, 89 and 91 of this Code.

4. An alternative subsoil use tax is applied in lieu of payment for reimbursement of historical costs, mineral extraction tax, excess profit tax by legal entities - subsoil users who, in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, have entered into a contract for exploration and production or production of hydrocarbons for complex projects, by virtue of the relevant contract from the date of its registration. These subsoil users do not send the notification specified in clause 1 of this article.

At the same time, for the purposes of this chapter, a contract for exploration and production or production of hydrocarbons for complex projects is also recognized as a contract for exploration and production or production of hydrocarbons, set out in a new edition in accordance with the standard contract for exploration and production or production of hydrocarbons for complex projects in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use. In this case, the provisions of part one of this paragraph apply from the date of registration of the amendment to the previously concluded subsoil use contract.

Article 813. Procedure for calculating the alternative tax on subsoil use

1. The alternative subsoil use tax is determined for the tax period for contract activities for each individual subsoil use contract.

2. The object of taxation by the alternative subsoil use tax is defined as the difference between the total annual income for the purposes of calculating the alternative subsoil use tax and deductions for the purposes of the alternative subsoil use tax, taking into account the adjustments provided for in Article 256 and 288 of this Code.

Taking into account the specifics provided for in clause 4 of Article 756 of this Code, for a subsoil user under a contract for exploration and production or production of hydrocarbons for complex offshore projects, the excess of deductions for the purposes of calculating an alternative subsoil use tax over the amount calculated for the purposes of the alternative tax on subsoil use, the total annual income for the tax period is transferred to the next ten years inclusive for repayment from the taxable income calculated for the purposes of the alternative tax on subsoil use of these subsequent tax periods.

3. The total annual income for the purposes of calculating the alternative tax on subsoil use is determined in accordance with the procedure determined by this Code for the purposes of calculating corporate income tax, with the exception of the excess of the amount of positive exchange rate difference over the amount of negative exchange rate difference, which is not subject to inclusion in the total annual income for the purpose of calculating the alternative tax on subsoil use, and without taking into account the decrease in total annual income provided for by Article 255 of this Code.

For the purposes of this paragraph, the excess of the amount of a positive exchange rate difference over the amount of a negative exchange rate difference that arose when writing off, prior to commercial discovery during the exploration period by a strategic partner, the obligation of a national subsoil use company or a legal entity whose shares (shares in the authorized capital) directly or indirectly belong to such a national subsoil use company is not considered as income.

4. Deductions for the purposes of calculating the alternative tax on subsoil use are determined in accordance with the procedure established by this Code for the purposes of calculating corporate income tax, taking into account the following:

remuneration is not subject to deduction, including those attributable to deductions in accordance with Article 263 of this Code or subject to accounting as capital costs;

The excess of the amount of negative exchange rate difference over the amount of positive exchange rate difference is not subject to deduction, including as part of expenses attributable to deductions in accordance with Article 303 – 315 of this Code;

The amount of calculated (accrued) corporate income tax is not subject to deduction.

5. If the same expenses (expenses) are provided for in several types of expenses (expenses) established by clause 4 of this article, then when calculating the alternative tax on subsoil use, these expenses (expenses) are deducted only once.

6. The alternative subsoil use tax is calculated as the product of the object of taxation of such subsoil use tax and the rate established by Article 814 of this Code.

Article 814. Tax rate

Unless otherwise provided by this article, the alternative subsoil use tax is calculated at the following rates based on the world price of oil, calculated in the manner determined by clause 3 of Article 776 of this Code:

No.

World price

Rate, %

1

2

3

Up to and including US$50 per barrel

0

Up to 60 US dollars per barrel inclusive

6

Up to 70 US dollars per barrel inclusive

12

Up to 80 US dollars per barrel inclusive

18

Up to 90 US dollars per barrel inclusive

24

Up to and including US$100 per barrel

30

Up to 110 US dollars per barrel inclusive

32

Up to 120 US dollars per barrel inclusive

34

Up to 130 US dollars per barrel inclusive

36

Up to 140 US dollars per barrel inclusive

38

Up to and including US$150 per barrel

40

Over 150 US dollars per barrel

42

Taking into account the specifics provided for in clause 4 of Article 756 of this Code, for contracts for exploration and production or production of hydrocarbons for complex offshore projects in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, the alternative subsoil use tax is calculated according to the following rates based on the world price of oil, calculated in the manner determined by clause 3 of Article 776 of this Code:

No.

World price

Rate, %

1

2

3

Up to and including US$50 per barrel

0

Up to 60 US dollars per barrel inclusive

2

Up to 70 US dollars per barrel inclusive

4

Up to 80 US dollars per barrel inclusive

6

Up to 90 US dollars per barrel inclusive

8

Up to and including US$100 per barrel

10

Up to 110 US dollars per barrel inclusive

10.7

Up to 120 US dollars per barrel inclusive

11.3

Up to 130 US dollars per barrel inclusive

12.0

Up to 140 US dollars per barrel inclusive

12.7

Up to and including US$150 per barrel

13.3

Over 150 US dollars per barrel

14.0

Article 815. Tax period

1. For an alternative tax on subsoil use, the tax period is a calendar year.

2. If a subsoil use contract was concluded during a calendar year, the first tax period for calculating the alternative subsoil use tax under such a contract is the period from the date the subsoil use contract enters into force until the end of the calendar year.

3. If the subsoil use contract expired before the end of the calendar year, the last tax period for calculating the alternative subsoil use tax under such a contract is the period from the beginning of the calendar year until the day the subsoil use contract expires.

4. If a subsoil use contract that entered into force after the beginning of a calendar year expired before the end of that calendar year, the tax period for calculating the alternative subsoil use tax under such a contract is the period of time from the date the subsoil use contract came into force until the day the subsoil use contract expired.

Article 816. Deadline for payment of tax

The alternative subsoil use tax is subject to payment to the budget at the location of the taxpayer no later than ten calendar days after the deadline established for submitting the declaration.

Article 817. Tax return

The declaration on the alternative tax on subsoil use is submitted by the taxpayer to the tax authority at the location no later than March 31 of the year following the reporting tax period.

Chapter 93. PROCEDURE FOR FULFILLMENT OF TAX OBLIGATIONS FOR MINERAL EXTRACTION TAX, RENTAL EXPORT TAX FOR HYDROCARBONS, ROYALTY AND SHARE OF THE REPUBLIC OF KAZAKHSTAN FOR THE SECTION OF PRODUCTS IN NATURAL FORM

Article 818. The procedure for fulfilling the tax obligation for royalties and the share of the Republic of Kazakhstan for the division of products in kind

1. Fulfillment of the tax obligation to pay royalties and the share of the Republic of Kazakhstan for the division of production in cash may be replaced in kind temporarily, in whole or in part, while simultaneously meeting the following conditions:

1. agreements (contracts) on production sharing, a subsoil use contract approved by the President of the Republic of Kazakhstan, specified in Article 755 of this Code, provide for the transfer of minerals in exchange for the fulfillment by the subsoil user of the tax obligation to pay royalties and (or) the share of the Republic of Kazakhstan division of products in kind;

2. by decision of the Government of the Republic of Kazakhstan, the recipient on behalf of the state of mineral resources transferred by the subsoil user to satisfy the tax obligation in kind is determined.

2. To fulfill the tax obligation in kind:

1. the subsoil user transfers minerals to the recipient on behalf of the state in the manner and terms established by the production sharing agreement (contract) and (or) subsoil use contract approved by the President of the Republic of Kazakhstan, specified in Article 755 of this Code, or another document, provided for by such agreement and (or) contract;

2. the recipient, on behalf of the state, sells minerals independently or through a person authorized by the recipient on behalf of the state to carry out such sales, taking into account compliance with the legislation of the Republic of Kazakhstan on transfer pricing.

The sale of mineral resources received as a payment for the fulfillment by the subsoil user of an obligation in kind is carried out in compliance with the following principles:

legality;

transparency;

certainty;

integrity;

justice;

extracting maximum benefits;

minimizing associated costs;

3. the recipient on behalf of the state or a person authorized by the recipient on behalf of the state to carry out such implementation, determines and transfers to the budget current payments in the amount calculated in accordance with the procedure for fulfilling the obligation in kind, determined by the Government of the Republic of Kazakhstan;

4. the subsoil user, the recipient, on behalf of the state, submits to the tax authorities at the location of the declaration (calculation of current payments) on the fulfillment of the tax obligation in kind in the manner prescribed by this Code and in the form established by the authorized body.

3. The tax period for the fulfillment by a subsoil user of a tax obligation for taxes in kind is a calendar quarter.

The tax period for the recipient on behalf of the state in terms of payment of money received from the actual sale of minerals transferred by the subsoil user to fulfill the tax obligation for taxes in kind is a calendar year.

4. Determination of the volume of mineral resources transferred to satisfy the tax obligation in kind, its calculation in monetary terms, as well as their sale are carried out in the order of fulfillment of the obligation in kind, determined by the Government of the Republic of Kazakhstan.

5. The subsoil user submits to the tax authority at its location a declaration on the fulfillment of the tax obligation in kind no later than the 15th day of the second month following the tax period.

6. The recipient, on behalf of the state, submits to the tax authority at the location:

1. calculation of current payments for the fulfillment of tax obligations in kind no later than the 15th day of the second month following the tax period.

Submitting a calculation of current payments for the fulfillment of a tax obligation in kind, making changes and additions to it after the deadline established for submitting the declaration specified in subparagraph 2) of this paragraph are not allowed;

2. a declaration on the fulfillment of the tax obligation in kind for the calendar year no later than March 31 of the year following the reporting calendar year.

The recipient on behalf of the state does not submit a declaration for corporate income tax and value added tax in relation to activities related to the fulfillment of the tax liability in kind.

7. During the tax period, the recipient, on behalf of the state, quarterly determines current payments for taxes in kind and transfers them to the budget no later than the 25th day of the second month following the tax period, with the exception of current payments specified in part two of this paragraph.

Current payments for mineral resources sold in the first quarter and received for previous tax periods are subject to reflection in the additional calculation of current payments in kind for the fourth quarter of the previous calendar year and are transferred to the budget within the time limit established by clause 8 of this article.

Current payments are transferred to the budget in the amount of money received in the corresponding tax period from the sale of minerals, minus the costs of such sales, subject to reimbursement in accordance with the procedure for fulfilling obligations in kind, determined by the Government of the Republic of Kazakhstan.

8. No later than ten calendar days after the deadline established for submitting a declaration on the fulfillment of the tax obligation in kind, the recipient, on behalf of the state, pays the money received from the sale of minerals transferred during the previous calendar year by the subsoil user to satisfy the tax obligation in kind. Such payment is made in the currency stipulated by the relevant production sharing agreement (contract) and (or) subsoil use contract approved by the President of the Republic of Kazakhstan, specified in Article 755 of this Code.

The amount of tax liability in kind for a calendar year is determined in accordance with the procedure for fulfilling the obligation in kind, determined by the Government of the Republic of Kazakhstan.

9. When paying (transferring), the payment documents indicate, among other things, the name and identification number of the recipient on behalf of the state.

10. A tax obligation not fulfilled on time is determined in the amount of the physical volume of minerals for the tax obligation not fulfilled on time, translated into monetary terms.

11. The physical volume of mineral resources for an unfulfilled tax obligation for a subsoil user is determined as the difference between the physical volume of mineral resources subject to transfer during the tax period and the physical volume of mineral resources actually transferred during the tax period.

The physical volume of mineral resources is converted into monetary terms using conditional prices determined in accordance with production sharing agreements (contracts), a subsoil use contract approved by the President of the Republic of Kazakhstan, provided for by Article 755 of this Code.

In the absence of a procedure for determining conditional prices in production sharing agreements (contracts), a subsoil use contract, approved by the President of the Republic of Kazakhstan, provided for by Article 755 of this Code, such conditional prices are determined in accordance with the procedure for fulfilling an obligation in kind, determined by the Government of the Republic of Kazakhstan.

12. The physical volume of minerals for an unfulfilled tax obligation for a calendar year for a recipient on behalf of the state is determined as the difference between the physical volume of minerals subject to sale for the reporting calendar year, received to fulfill the tax obligation in kind, calculated in accordance with the procedure for fulfilling the obligation in kind, determined by the Government of the Republic of Kazakhstan, and the physical volume of minerals actually sold in the reporting calendar year.

The physical volume of minerals for an unfulfilled tax obligation for a calendar year for the recipient on behalf of the state is converted into monetary terms using the weighted average actual price for the reporting calendar year, but not lower than the weighted average conditional price provided for in clause 11 of this article.

Article 819. Procedure for paying the mineral extraction tax, rent tax on exports of hydrocarbons in kind

1. In the cases established by clause 2 of Article 748 and clause 2 of Article 772 of this Code, the taxpayer is obliged transfer mineral resources in kind to the Republic of Kazakhstan to pay the mineral extraction tax and rent tax on exports of hydrocarbons.

2. Replacement of the monetary form of payment of the mineral extraction tax and rent tax on exports of hydrocarbons established by this Code may be made temporarily, in whole or in part.

3. The amount of the mineral extraction tax and the rent tax on exports of hydrocarbons established by this Code, paid in kind, must be equivalent to the amount of these taxes and payments calculated in monetary terms in the manner and amounts established by this Code.

Determination of the volume of minerals transferred by the subsoil user to fulfill a tax obligation in kind, its calculation in monetary terms, as well as the sale of such minerals are carried out in accordance with the procedure for fulfilling the obligation in kind, determined by the Government of the Republic of Kazakhstan.

4. When concluding an additional agreement providing for payment in kind by the taxpayer of the mineral extraction tax and rent tax on exports of hydrocarbons established by this Code, it must indicate:

1. recipient, on behalf of the state, of volumes of mineral resources transferred by the taxpayer to the Republic of Kazakhstan in the form of a mineral extraction tax, rent tax on exports of hydrocarbons in kind;

2. clause, conditions and terms of delivery of volumes of minerals in the form of a mineral extraction tax, rent tax on exports of hydrocarbons transferred by the taxpayer to the Republic of Kazakhstan in kind.

5. The deadlines for the taxpayer to transfer minerals transferred in kind to pay the mineral extraction tax and the rent tax on exports on hydrocarbons established by this Code must correspond to the deadlines for paying these taxes and payments to the budget in cash established by this Code.

6. The recipient, on behalf of the state, transfers to the budget the due amount of mineral extraction tax, rent tax on exports of hydrocarbons in cash within the deadlines for payment of these taxes and payments established by this Code.

7. The recipient, on behalf of the state, independently monitors the timeliness and completeness of the taxpayer’s transfer of the corresponding volume of mineral resources to him.

Responsibility for the completeness and timeliness of the transfer to the budget of the mineral extraction tax and the rental tax on exports of hydrocarbons established by this Code, transferred by the taxpayer to the Republic of Kazakhstan in kind, from the date of actual shipment by the taxpayer of the corresponding volumes of minerals, is borne by the recipient on behalf of the state.

8. The taxpayer and the recipient, on behalf of the state, submit to the tax authorities at the location of the report on the amount and timing of payment (transfer) of the mineral extraction tax and rental tax on exports on crude oil, gas condensate, established by this Code, in kind within the time limits established by this Code, and in forms approved by the authorized body.

SECTION 20. SINGLE PAYMENT

Chapter 94. SINGLE PAYMENT

Article 820. General provisions

1. The tax agent, in the relevant declaration, independently determines the uniform procedure for taxing the income of employees subject to taxation at the source of payment, in accordance with the provisions of this chapter or in accordance with the provisions of Section 6 of this Code.

2. Tax agents for the purposes of this chapter are individual entrepreneurs and legal entities that are micro- and small- and medium-sized businesses that have chosen to fulfill obligations to calculate, withhold and transfer individual income tax as part of a single payment for paid income of an employee (except for a non-resident), if they:

apply special tax regimes provided for by Chapters 78 and 79 of this Code;

are engaged in the production of agricultural products, aquaculture products (fish farming), as well as the processing of these products of their own production and the sale of products of such processing;

are agricultural cooperatives specified in Article 16 of this Code.

3. The single payment includes the amounts of individual income tax payable on income subject to taxation at the source of payment, mandatory pension contributions and mandatory pension contributions of the employer, social contributions paid in accordance with the Social Code of the Republic of Kazakhstan, contributions and contributions to compulsory social health insurance, paid in accordance with the Law of the Republic of Kazakhstan “On compulsory social health insurance”.

4. The chosen procedure for taxing the income of employees subject to taxation at the source of payment in the initial or next declaration is not subject to change during the tax period.

Article 821. Object of taxation by a single payment

The object of taxation with a single payment is the income of an employee, with the exception of a non-resident employee, provided for in Article 426 of this Code, accrued by the employer, who is the person specified in clause 2 Article 820 of this Code.

Article 822. The rate of the single payment and the share of individual income tax in it on income taxed at the source of payment

1. The single payment rate applied to the taxable object is:

from January 1, 2026 – 24.8 percent;

from January 1, 2027 – 25.8 percent;

from January 1, 2028 – 26.3 percent.

At the same time, for workers exempt from paying social payments (except for mandatory professional pension contributions) in accordance with the Social Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan "On compulsory social health insurance", as well as for employees for whom, in accordance with subparagraphs 1), 7), 8), 9), 11), 12) and 13) paragraph 1 of Article 26 of the Law of the Republic of Kazakhstan "On Compulsory Social Health Insurance", contributions for compulsory social health insurance are paid state, the single payment rate is reduced by the corresponding share of social payments (with the exception of mandatory professional pension contributions).

2. The share of the individual income tax of the single payment payer from the single payment rate is:

from January 1, 2026 – 7.3 percent;

from January 1, 2027 – 7.0 percent;

from January 1, 2028 – 6.9 percent.

Article 823. Procedure for calculating, paying a single payment and reflecting obligations on it in the relevant tax reporting

1. The calculation, withholding of the corresponding shares of the single payment and its transfer, as well as the reflection of obligations on it in the relevant tax reporting, are carried out by the tax agent in the manner and within the time limits established by this chapter.

2. The calculation of a single payment is made by the tax agent when accruing the taxable item.

3. Withholding of the amounts of the corresponding shares of the single payment due for individual income tax, mandatory pension contributions, mandatory social health insurance contributions is made by the tax agent no later than the day of payment of income subject to taxation at the source of payment.

4. Mandatory pension contributions by the employer, social contributions and contributions to compulsory social health insurance are made by tax agents at their own expense in favor of employees.

5. The tax agent transfers a single payment on accrued income monthly no later than the 25th day of the month following the reporting month, the total amount through second-tier banks or organizations carrying out certain types of banking operations, to the bank account of the State Corporation, indicating the month for which such a single payment is transferred.

6. Payment, transfer of a single payment, penalties on a single payment and their distribution in the form of individual income tax and social payments (with the exception of mandatory professional pension contributions), penalties, as well as their return are carried out in the manner determined by the central executive body in the field of social protection of the population in agreement with the National Bank, the authorized body, as well as authorized state bodies for state planning, in the field of healthcare and the field of informatization.

7. The amounts of the single payment are reflected in the declaration provided for by Article 445 of this Code.

Article 824. Tax period

The tax period for calculating a single payment by tax agents is a calendar month.

Article 825. Competence of the State Corporation within the framework of a single payment

1. The state corporation, within the framework of a single payment, carries out the following types of activities related to the state monopoly:

1. maintains personalized records of single payment payers based on an individual identification number;

2. updates personalized accounting of single payment payers;

3. distributes and transfers the amount of a single payment to the State Social Insurance Fund, the social health insurance fund, the unified pension savings fund and the corresponding budget at the location of the tax agent;

4. returns erroneously (excessively) paid amounts of a single payment in the manner determined by the central executive body in the field of social protection of the population in agreement with the National Bank, the authorized body, as well as authorized state bodies for state planning, in the field of healthcare and the field of informatization.

2. Prices for goods (work, services) produced and (or) sold by the State Corporation are established by the authorized body, determined by the decision of the Government of the Republic of Kazakhstan from among the central government bodies, in agreement with the antimonopoly body and the authorized body.

SECTION 21. FEATURES OF TAXATION OF FOREIGN COMPANIES WHEN CARRYING OUT ELECTRONIC TRADE OF GOODS, PROVISION OF SERVICES IN ELECTRONIC FORM TO INDIVIDUALS

Chapter 95. FEATURES OF TAXATION OF A FOREIGN COMPANY WHEN CARRYING OUT ELECTRONIC TRADE OF GOODS, RENDERING SERVICES IN ELECTRONIC FORM TO INDIVIDUALS

Article 826. General provisions

1. A foreign company registered in accordance with Article 102 of this Code is recognized as a payer of value added tax.

For the purposes of this paragraph, a foreign company does not include a person who has been registered for value added tax in accordance with Articles 100 and 101 of this Code.

2. The payer of value added tax calculates value added tax when carrying out electronic trade in goods, providing services in electronic form to individuals in the manner established by this section, if one of the following conditions is met:

the place of residence of the individual buyer is the Republic of Kazakhstan;

the location of the bank in which the bank account is opened, used by the individual buyer to pay for services, or the electronic money operator through which the individual buyer pays for services, is the territory of the Republic of Kazakhstan;

the network address of an individual – buyer, used when purchasing services, is registered in the Republic of Kazakhstan;

The international country code of the telephone number (including mobile) used to purchase or pay for services is assigned by the Republic of Kazakhstan.

3. The issuance of invoices by the payer of value added tax for goods sold and services provided to individuals in electronic form is not required.

4. Value added tax when carrying out electronic trade in goods, providing services in electronic form to individuals is not subject to calculation and payment in the following cases:

1. in terms of exceeding the cost and (or) weight norm, determined in accordance with the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan, for which customs duties and taxes are paid in the Republic of Kazakhstan in the form of a cumulative customs payment and are not subject to refund;

2. if the cost of such goods and services is included in the amount of taxable import, determined in accordance with Article 509 of this Code, according to which the value added tax on imported goods from the EAEU member states is paid to the budget of the Republic of Kazakhstan and is not refundable in accordance with Chapter 51 of this Code.

Article 827. Procedure for calculating and paying value added tax when carrying out electronic trade in goods, providing services in electronic form to individuals

1. Value added tax when carrying out electronic trade in goods, provision of services in electronic form to individuals is calculated by applying the tax rate established by clause 1 of Article 503 of this Code to the cost of goods and services sold electronically.

The cost of goods sold electronically and services provided to individuals in foreign currency is recalculated in tenge using the official exchange rate established on the last calendar day preceding the date of tax payment.

A foreign company is obliged to pay the calculated value added tax when carrying out electronic trade in goods, providing services in electronic form to individuals to the budget for each quarter no later than the 25th day of the second month following the quarter in which the sale of goods or provision of services was carried out.

2. For the purposes of this section, the date of turnover in electronic trade of goods and (or) provision of services in electronic form to individuals is the date of payment by the buyer of goods and (or) services.

3. Paid amounts of value added tax in accordance with this article are not refundable.

SECTION 22. FINAL AND TRANSITIONAL PROVISIONS

Article 828. Transitional provisions

1. The Unified Accumulative Pension Fund does not withhold and transfer individual income tax previously calculated and not transferred to the state budget on lump-sum pension payments made from the Unified Accumulative Pension Fund in accordance with subparagraph 2) paragraph 2 of Article 351-1 of the Code of the Republic of Kazakhstan dated December 25, 2017 “On taxes and other obligatory payments to the budget” (Tax Code).

2. If, when determining the taxable income of an individual in accordance with paragraphs 3 and 3-1 Article 353 of the Code of the Republic of Kazakhstan dated December 25 2017 “On taxes and other obligatory payments to the budget” (Tax Code), tax deductions established by subparagraphs 2) and 3) paragraph 1 of Article 346 of the Code of the Republic of Kazakhstan dated December 25, 2017 “On taxes and other obligatory payments to the budget” (Tax Code), due to the application of an individual later than the date of withholding of individual income tax on income, the individual has the right to submit to the tax agent who made withholding of individual income tax on such income, application and supporting documents, on the basis of which the tax agent recalculates income within the limitation period provided for in subparagraph 2) of paragraph 2 of Article 65 of this Code.

At the same time, the statute of limitations for the recalculation of income in the form of one-time pension payments from the unified pension savings fund, made during the period from January 1, 2021 to December 31, 2021, is determined during the period from January 1, 2021 to December 31, 2025.

Article 829. Transitional provisions in relation to a person engaged in private practice

1. A person engaged in private practice who is registered as a payer of value added tax, within ten working days from the date of entry into force of this Code, without notice, is subject to deregistration by the tax authority as a payer of value added tax from the date of entry into force of this Code.

2. A person engaged in private practice and registered as a payer of value added tax is obliged, within ten working days from the date of entry into force of this Code, to submit to the tax authority at the place of registration liquidation tax reports on value added tax for the period from the beginning of the tax period in which the obligation to submit such liquidation tax reports arose until the date of its submission to the tax authority.

3. The certificate of registration for value added tax of a person engaged in private practice is invalidated from the date of entry into force of this Code.

Article 830. Transitional provisions on fee rates for the initial state registration of motor vehicles

To establish that until January 1, 2028, in relation to vehicles of category N3 (tractor tractors) under 7 years old, including the year of manufacture, registered by payers who have a certificate of admission to international road transport of goods, the fee rates for the initial state registration of motor vehicles established by paragraph 4 of Article 615 of this Code are not applied.

Article 831. Transitional provisions on the operation of annual rates for the use of the radio frequency spectrum

Suspend until January 1, 2031 the effect of line 7 of table clause 2 of Article 645 of this Code for telecom operators who have assumed obligations within the framework of permits issued by the authorized body in the field of communications to use the radio frequency spectrum, who have independently or consolidated allocated funds of at least freed up funds from reducing the applicable fee rate to finance broadband Internet access projects in urban and rural communities, establishing that certain annual fee rates are reduced by 90 percent.

Refunds of fees paid by payers are not made.

In order to formalize such obligations, telecom operators send permission to use the radio frequency spectrum to the authorized body in the field of communications, which enters obligations and returns the permission to use the radio frequency spectrum to the telecom operator.

Telecom operators submit to the authorized body in the field of communications annual audited information on the financing of these projects before and after fulfilling the relevant obligations, and also provide information on a monthly basis on providing broadband Internet access to urban and rural settlements.

Suspend from January 1, 2023 to January 1, 2028, the effect of lines 9, 9.1 and 10 of the table clause 2 of Article 645 of this Code for telecom operators who have accepted obligations within the framework of permissions to use issued by the authorized body in the field of communications radio frequency spectrum, which independently allocated funds no less than the funds released from the reduction in the corresponding fee rate to finance broadband Internet access projects in rural areas using satellite technologies, establishing that certain annual fee rates are reduced by 90 percent from the date of acceptance of the corresponding obligations.

Refunds of fees paid by payers are not made.

In order to formalize such obligations, telecom operators send permission to use the radio frequency spectrum to the authorized body in the field of communications, which enters obligations and returns the permission to use the radio frequency spectrum to the telecom operator.

Telecom operators submit to the authorized body in the field of communications annual audited information on the financing of these projects after fulfilling the relevant obligations.

Article 832. Transitional provisions for offsetting the amount of value added tax on a passenger car recorded (accounted for) as a fixed asset

Establish that if the date of receipt of a passenger car, recorded (accounted for) as a fixed asset, or the date of issuing an invoice for its acquisition falls on the period from January 1, 2026, then the amount of value added tax on such a passenger car is offset in 2026 subject to the conditions established by chapter 49 of this Code.

Article 833. Transitional provisions on the procedure for considering tax applications and claims for the return of excess value added tax amounts submitted before January 1, 2026

To establish that tax applications and requests for the return of excess value added tax, submitted before January 1, 2026, are considered in the manner and within the time limits provided for by the Code of the Republic of Kazakhstan dated December 25, 2017 “On taxes and other obligatory payments to the budget” (Tax Code).

Article 834. Transitional provisions for the calculation and payment of value added tax when carrying out electronic trade in goods and providing services in electronic form to individuals

Establish that before the entry into force of the Protocol on Amendments to the Treaty on the Customs Code of the EAEU, value added tax when carrying out electronic trade in goods, providing services in electronic form to individuals is not subject to calculation and payment in terms of excess of the cost and (or) weight norm determined in accordance with the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan, according to which customs duties and taxes were paid in to the Republic of Kazakhstan in the form of a cumulative customs payment and are not subject to refund.

Article 835. Transitional provisions for export rent tax payers

Suspend the effect of paragraph three of part one Article 746 of this Code until January 1, 2027, establishing that during the period of suspension this paragraph is valid in the following wording:

"subsoil users who are payers of the alternative tax on subsoil use."

Article 836. Maintenance of tax preferences for a concluded strategic project until January 1, 2018

Establish that for an investment strategic project concluded with the authorized state body for investments before January 1, 2018 in accordance with the legislation of the Republic of Kazakhstan on investments, tax preferences are maintained until the expiration of their validity period, determined in accordance with the legislation of the Republic of Kazakhstan, which was in force before January 1, 2018.

Article 837. Preservation of the conditions for the implementation of a priority investment project provided for by the investment contract, and the conditions provided for agreements on investment obligations concluded before January 1, 2026

1. Establish that for a priority investment project implemented in accordance with an investment contract concluded with the authorized state investment body, the terms of this contract are maintained until its expiration:

1. in terms of guaranteeing the stability of the tax legislation of the Republic of Kazakhstan under contracts concluded before January 1, 2018 in accordance with the legislation of the Republic of Kazakhstan on investments;

2. in terms of tax preferences and guarantees of stability of the tax legislation of the Republic of Kazakhstan under contracts concluded during the period from January 1, 2018 to January 1, 2026 in accordance with the Enterprise Code of the Republic of Kazakhstan.

2. Establish that under agreements on investment obligations concluded in accordance with the Enterprise Code of the Republic of Kazakhstan with the Government of the Republic of Kazakhstan until January 1, 2026, a guarantee of stability of tax legislation remains.

Article 838. Preservation of the conditions provided for in the investment agreement concluded before January 1, 2026

To establish that under investment agreements concluded in accordance with the Enterprise Code of the Republic of Kazakhstan with a government body before January 1, 2026, authorized by the Government of the Republic of Kazakhstan to conclude such an agreement, the terms of this agreement are preserved until its expiration in terms of taxation conditions and guarantees of stability of the tax legislation of the Republic of Kazakhstan.

Article 839. Preservation of the terms of the investment contract for exemption from value added tax on imports of raw materials and (or) materials concluded before January 1, 2026

Establish that the exemption from value added tax on the import of raw materials and (or) materials within the framework of an investment contract (with the exception of a priority investment project and an investment strategic project), concluded in accordance with the Enterprise Code of the Republic of Kazakhstan until January 1, 2026, remains until the expiration of this contract.

Article 840. Transitional provisions in relation to taxpayers applying special tax regimes

1. Taxpayers who applied special tax regimes based on a patent and using a special mobile application before January 1, 2026, who did not submit a notification for applying a special tax regime based on a simplified declaration, are subject to deregistration by the tax authority as individual entrepreneurs automatically on March 1, 2026, as provided for in paragraph 2 of this article.

The date of deregistration of such taxpayers as individual entrepreneurs is the date of entry into force of this Code.

The start date for the application of the special tax regime for self-employed people is:

the month specified in the first payment document in accordance with clause 3 of Article 720 of this Code - in case of carrying out activities in places where there is no public telecommunications network;

the date of the first check generated in a special mobile application - in other cases.

2. Taxpayers who applied special tax regimes before January 1, 2026, to apply a special tax regime on the basis of a simplified declaration, taking into account the conditions of application established by Article 723 of this Code, submit notifications of the applied tax regime before March 1, 2026.

The date of termination of the application of special tax regimes applied before the entry into force of this Code and the date of commencement of application of the regime for such taxpayers is the date of entry into force of this Code.

3. Taxpayers (except for those specified in clause 1 of this article, as well as those applying a special tax regime for peasant or farm enterprises) who have not submitted a notification of the applied taxation regime in accordance with clause 2 of this article are recognized as applying the generally established taxation procedure.

Article 841. Transitional provisions on property income

Suspend until January 1, 2028:

1. action of subparagraphs 1), 2) and 4) paragraph 5 of Article 382 of this Code, establishing that during the suspension period these subparagraphs are valid in the following wording:

"1) dwellings, country buildings, parking spaces, storage rooms, garages, personal subsidiary plots located on the territory of the Republic of Kazakhstan, which are under the right of ownership of such an individual:

one year or more from the date of registration of ownership made before January 1, 2026;

two years or more from the date of registration of ownership made after January 1, 2026;

2. dwellings, parking spaces, storage rooms, garages, personal subsidiary plots located on the territory of the Republic of Kazakhstan, acquired under an agreement on shared participation in housing construction or by assigning the right of claim under an agreement on shared participation in housing construction, in the case where:

a dwelling, a country building, a parking space, a storage room, a garage, a personal subsidiary plot are under the right of ownership of such an individual for one year or more from the date of registration of ownership made before January 1, 2026,

or

a dwelling, a country building, a parking space, a storage room, a garage, a personal subsidiary plot are under the right of ownership of such an individual for two years or more from the date of registration of ownership made after January 1, 2026,

or

the period from the date of conclusion of such an agreement until January 1, 2026 or from the date of acquisition until January 1, 2026 of such a right by assignment of the right of claim until the date of sale of the property or transfer of it as a contribution to the authorized capital is two years or more,

or

the period from the date of conclusion of such an agreement after January 1, 2026 or from the date of acquisition after January 1, 2026 of such a right by assignment of the right of claim until the date of sale of the property or transfer of it as a contribution to the authorized capital is three years or more;";

"4) owned by such an individual:

one year or more of land plots and (or) land shares located on the territory of the Republic of Kazakhstan, the intended purpose of which from the date of emergence of ownership until January 1, 2026 until the date of sale, transfer as a contribution to the authorized capital of a legal entity is individual housing construction, dacha construction, personal subsidiary farming, gardening, for a garage;

or

two years or more of land plots and (or) land shares located on the territory of the Republic of Kazakhstan, the intended purpose of which from the date of emergence of ownership after January 1, 2026 until the date of sale, transfer as a contribution to the authorized capital of a legal entity is individual housing construction, dacha construction, personal farming, gardening, for a garage;";

2. the effect of subparagraphs 1) and 2) paragraph 6 of Article 382 of this Code, establishing that during the period of suspension these subparagraphs are valid in the following edition:

"1) in the case when the period is from:

the date of conclusion of such an agreement before January 1, 2026 before the date of assignment of such right of claim is two years or more;

the date of conclusion of such an agreement after January 1, 2026 before the date of assignment of such right of claim is three years or more;

2. in the case when the period is from:

the date of acquisition of such a right before January 1, 2026 by assignment of the right of claim under an agreement on shared participation in housing construction; before the date of assignment of such right of claim is two years or more;

the date of acquisition of such a right after January 1, 2026 by assignment of the right of claim under an agreement on shared participation in housing construction, until the date of assignment of such right of claim is three years or more."

Article 842. Transitional provisions on income from increases in value of real estate

Suspend until January 1, 2028 the operation of subparagraphs 1) and 2) paragraph 1 of Article 383 of this Code, establishing, that during the period of suspension these subparagraphs are valid in the following wording:

"1) dwellings, country buildings, garages, parking spaces, storage rooms, personal subsidiary plots located in the Republic of Kazakhstan - if they are under ownership less than:

one year from the date of registration of ownership made before January 1, 2026;

two years from the date of registration of ownership made after January 1, 2026;

2. land plots and (or) land shares in the Republic of Kazakhstan, the intended purpose of which from the date of emergence of ownership until the date of sale is individual housing construction, dacha construction, personal farming, garage, parking spaces - if they are under ownership less than:

one year from the date of registration of ownership made before January 1, 2026;

two years from the date of registration of ownership made after January 1, 2026;".

Article 843. Transitional provisions for income from the assignment of the right of claim, including shares in an apartment building under an agreement on shared participation in housing construction

Suspend until January 1, 2028 the operation of paragraphs 2 and 3 of Article 391 of this Code, establishing that during the period of suspension the data The clauses are valid in the following wording:

"2. Income from the assignment of the right to claim a share in an apartment building under an agreement on shared participation in housing construction for the taxpayer who assigned the right to claim is the positive difference between the cost of the assignment of the right to claim and the price of the agreement on shared participation in housing construction in the case when the period from:

the date of conclusion of such an agreement before January 1, 2026, the date of assignment of such right of claim is less than two years;

the date of conclusion of such an agreement after January 1, 2026 to the date of assignment of such right of claim is less than three years.

3. Income from the assignment of the right to claim a share in an apartment building under an agreement on shared participation in housing construction, previously acquired by assigning the right to claim under an agreement on shared participation in housing construction and (or) received free of charge from another individual, for the taxpayer who assigned the right to claim, is the positive difference between the cost of assignment of the right to claim and:

1. the value at which an individual previously acquired such a right, in the event that the period from:

the date of acquisition of such a right before January 1, 2026 by assigning the right of claim under an agreement on shared participation in housing construction; the date of assignment of such right of claim is less than two years, and (or)

the date of acquisition of such a right after January 1, 2026 by assignment of the right of claim under an agreement on shared participation in housing construction, the date of assignment of such right of claim is less than three years

and/or

2. the value of the right of claim received free of charge from another individual in the case when the period from:

the date of receipt of such a right free of charge before January 1, 2026, the date of assignment of such a right of claim is less than two years;

the date of receipt of such a right free of charge after January 1, 2026 to the date of assignment of such a right of claim is less than three years."

Article 844. Transitional provisions on income and deductions under insurance and reinsurance contracts

1. An insurance and reinsurance organization shall recognize the following income under insurance and reinsurance contracts for the reporting tax period from January 1 to December 31, 2026:

1. in the amount of the increase in retained earnings of previous years in the annual audited statements for 2023, which arose in connection with the transition in accordance with the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting to international financial reporting standard 17 “Insurance Contracts”;

2. a negative difference between the net profit according to the reporting established by the National Bank, taking into account the requirements of the authorized body for regulation, control and supervision of the financial market and financial organizations, agreed with the authorized body and the authorized body in the field of tax policy, and the net profit reflected in the audited financial statements for 2023, 2024 and 2025.

2. An insurance and reinsurance organization under insurance and reinsurance contracts for the reporting tax period from January 1 to December 31, 2026 has the right to deduct the following expenses:

1. in the amount of the decrease in retained earnings of previous years in the annual audited statements for 2023, which arose in connection with the transition in accordance with the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting to international financial reporting standard 17 “Insurance Contracts”;

2. a positive difference between the net profit according to the reporting established by the National Bank, taking into account the requirements of the authorized body for regulation, control and supervision of the financial market and financial organizations, agreed with the authorized body and the authorized body in the field of tax policy, and the net profit reflected in the audited financial statements for 2023, 2024 and 2025.

3. The provisions of paragraphs 1 and 2 of this article are applied by the Export Credit Agency of Kazakhstan.

At the same time, for the purposes of subparagraph 2) paragraph 1 and subparagraph 2) paragraph 2 of this article, the reporting established by the authorized body in areas of regulation of trading activities, agreed with the authorized body for regulation, control and supervision of the financial market and financial organizations, the authorized body and the authorized body in the field of tax policy.

Article 845. Transitional provisions for payers of mineral extraction tax

Suspend Article 773 of this Code until January 1, 2027, establishing that during the suspension period this article is valid in the following wording:

"Article 773. Payers

Payers of the mineral extraction tax are subsoil users engaged in the extraction of hydrocarbons, mineral raw materials, groundwater and medicinal mud, including the extraction of minerals from man-made mineral formations for which the mineral extraction tax and (or) royalties have not been paid, within the framework of each individual concluded subsoil use contract, with the exception of subsoil users operating exclusively within the framework of a prospecting license."

Article 846. Transitional provisions for submitting a declaration of income and property

Individuals who submitted to a tax agent an application for tax deductions in the form of a preliminary amount of other deductions for 2025 are required to submit a declaration of income and property for 2025.

Article 847. Transitional provisions on the procedure for offset and (or) return of excess personal income tax

1. An individual, if an excess of personal income tax occurs in the declaration of income and property for 2025 or in an additional declaration of income and property for 2025 (hereinafter for the purposes of this article - the declaration), has the right, after a reconciliation carried out by the tax authority in the manner prescribed by this article, to offset and (or) return such excess of individual income tax in the manner and within the time frame that established by this article.

2. The basis for reconciliation for individual income tax is the requirement for offset and (or) return of the excess for individual income tax stated in the declaration.

3. Reconciliation for individual income tax is a procedure carried out by the tax authority in order to confirm the amount of excess for individual income tax declared in the declaration. During the reconciliation the following is carried out:

1. comparison of the information reflected in the declaration of income and property with the data of tax agents and authorized persons;

2. confirmation of the validity of the use of tax deductions and the amounts of expenses recognized as tax deductions;

3. confirmation of the excess amount of individual income tax declared for credit and (or) refund.

4. If discrepancies are detected in the information specified in subparagraphs 1) and 2) paragraph 3 of this article, a notification is sent to the individual in accordance with Chapter 12 of this Code.

5. The tax authority, no later than December 31 of the year in which the declaration of income and property is submitted indicating the requirement for a refund and (or) offset of the excess amount for individual income tax, has the right to send a request:

1. to the relevant authorized persons - on the provision of information on expenses for education, medicine made by an individual on the territory of the Republic of Kazakhstan;

2. to an individual – the need to submit originals or notarized copies of documents confirming the application of tax deductions;

3. second-tier banks or organizations carrying out certain types of banking operations - on the provision of information on the costs of repaying interest on mortgage housing loans received by an individual for the purchase of housing in the Republic of Kazakhstan, based on the consent of the individual (account holder) specified in the declaration of income and property of the individual.

6. Requests specified in subparagraphs 1) and 3) paragraph 5 of this article are sent in one of the following ways:

1. by registered mail with notification.

In this case, such a request must be delivered by postal or other communications organization no later than ten working days from the date of acceptance by the postal or other communications organization;

2. hands over to the taxpayer personally against signature;

3. electronically in a web application.

7. Submission of information specified in clause 5 of this article is carried out by authorized persons, banks or organizations carrying out certain types of banking operations, taxpayers in the manner, terms and form that are established by the authorized body in agreement with the authorized body for regulation, control and supervision. financial market and financial organizations, authorized body in the field of education, authorized body in the field of healthcare.

8. If such documents are drawn up in a foreign language, it is mandatory to have a notarized translation of such documents into Kazakh or Russian.

When making non-cash payments for services, one of the following documents is used as a document confirming the actual expenses for payment for such services, provided that it contains the name and identification number of the person in whose favor such expenses were paid:

a payment document drawn up when making payments and money transfers using a bank account or without using a bank account;

a check drawn up when making payments and money transfers using a payment card or through electronic terminals (hereinafter referred to as the check);

statement of the movement of money in a bank account (hereinafter referred to as the statement).

In case of receipt and payment for these services outside the Republic of Kazakhstan, the identification number of the person in whose favor such services were paid is not required to be indicated on checks and statements.

Failure to submit copies of documents within the prescribed period and failure to confirm their authenticity by presenting the originals is grounds for failure to confirm the amount of excess for individual income tax and sending the conclusion provided for in subparagraph 3) of paragraph 9 of this article.

9. Based on the information received from authorized persons, banks or organizations carrying out certain types of banking operations, originals or notarized copies of an individual’s documents submitted in accordance with clause 8 of this article, the tax authority checks the validity of the individual’s application of tax deductions, confirms the amount of excess for the individual income tax, declared for credit and (or) refund, and forms the following conclusions about:

1. confirmation of the excess amount of individual income tax in full;

2. confirmation of the amount of excess for individual income tax, indicating the reasons for incomplete confirmation;

3. failure to confirm the amount of excess for individual income tax, indicating the reasons.

10. The conclusions specified in subparagraphs 2) and 3) paragraph 9 of this article are sent to:

1. for an electronic taxpayer – electronically through a web application;

2. for other taxpayers – by registered mail with notification.

11. Offset and (or) refund of the excess amount of individual income tax is made on the basis of a conclusion confirming the amount of excess of individual income tax in full or in part provided for in clause 10 of this article, within the limits of the amount of excess of individual income tax declared by the individual.

A refund of the excess amount of individual income tax to an individual is made if the tax agent has no tax debt for individual income tax for 2025.

12. If an individual has a tax debt, the tax authority offsets the excess amount of individual income tax against the existing tax debt for taxes and payments to the budget in the manner prescribed by Article 122 of this Code, to offset the overpaid amount of tax.

13. After repaying the existing tax debt, depending on the requirement specified in the declaration of income and property, an offset is made against upcoming payments and (or) a return to the bank account.

In this case, the excess amount of individual income tax of an individual is not offset against upcoming payments of individual income tax withheld at the source of payment.

14. The excess amount of individual income tax is offset against upcoming payments of taxes specified by the individual in the request for offset of the excess amount of individual income tax.

15. The refund of the excess amount of individual income tax is made to the bank account specified in the request for the return of the excess amount of individual income tax.

16. If an individual indicates in the declaration of income and property at the same time a requirement for offset and return of the excess amount of individual income tax, the tax authority sequentially offsets the excess amount of individual income tax against upcoming payments, and the part remaining after offset of the excess amount of individual income tax is returned to a bank account.

17. Offset and (or) refund of the excess amount of individual income tax of an individual is made no later than September 15 of the year following the year of submission of the declaration of income and property.

When submitting a declaration of income and property, which indicates a requirement for offset and (or) return of the excess amount of individual income tax, but does not indicate bank account details, offset and (or) return of the excess amount of individual income tax are carried out in accordance with part three of this paragraph.

If a declaration of income and property is submitted later than September 15, 2026, as well as an additional declaration of income and property in terms of indicating the requirement for offset and (or) return of the excess amount of individual income tax and specifying bank account details, offset and (or) return of the excess amount of individual income tax of an individual is made within a period of no later than twelve months from the date of submission of such a declaration of income and property.

18. If the last day of the period falls on a non-working day, then the period for offset and (or) return expires at the end of the next working day.

Article 848. Procedure for bringing this Code into force

1. This Code comes into force on January 1, 2026, with the exception of:

1. Article 189, which comes into force on July 1, 2026;

2. Article 92, Chapter 90, which come into effect from January 1, 2027;

2. Establish that:

1. subparagraphs 4) and 10) paragraph 2 of Article 320, subparagraph 13) part one of paragraph 2 of Article 337, subparagraph 19) paragraph 3 of Article 351 are valid until January 1, 2027;

2. subparagraph 15) of Article 286, subparagraph 15) part one of paragraph 2 of Article 337, subparagraph 40) Article 474, subparagraph 2) paragraph 2 of Article 487 are valid until January 1, 2028;

3. Article 17, subparagraph 19) paragraph 1 and subparagraph 16) paragraph 2 of Article 238, paragraph 3 of Article 254, subparagraphs 1) and 2) paragraph 2 of Article 255, subparagraph 17) Article 286, part five clause 1 Article 323, subparagraphs 10) and 13) part one of paragraph 2 of Article 337, subparagraph 4) Article 338, Article 343, subparagraph 6) paragraph 1 of Article 348, paragraph three subparagraph 16) and subparagraph 18) paragraph 3 of article 351, subparagraph 2) article 368, subparagraph 3) Article 429, subparagraph 3) paragraph 3 of Article 454, subparagraphs 33), 34) and 48) Article 474, subparagraph 11) part one of paragraph 1 of Article 479, subparagraph 7) paragraph 2 of Article 487, paragraph three subparagraph 3) paragraph 2 of Article 556, subparagraph 10) paragraph 3 of Article 592, chapter 82, subparagraph 11) Article 681, part one clause 3 Article 682 are valid until January 1, 2029;

4. subparagraph 18) paragraph 1 of Article 238, paragraphs 3, 4 and 5 Article 320, part six clause 1 Article 323, subparagraph 32) Article 668 are valid until January 1, 2030;

5. subparagraphs 4) and 9) parts one and part three of paragraph 2 of Article 337 are valid until January 1, 2031.

3. The following shall be declared invalid from the date of entry into force of this Code:

1. Code of the Republic of Kazakhstan dated December 25, 2017 “On taxes and other obligatory payments to the budget” (Tax Code), with the exception of clause 1-1 of Article 68, which is repealed from January 1, 2027, and clause 23 of Article 26, which declared invalid as of January 1, 2029;

2. Law of the Republic of Kazakhstan dated December 25, 2017 “On the implementation of the Code of the Republic of Kazakhstan “On taxes and other obligatory payments to the budget” (Tax Code)”.

President Republic of Kazakhstan

TO. TOKAEV