Article 17. Participant of the Astana Hub of the Tax Code of the Republic of Kazakhstan

Home / RLA / Article 17. Participant of the Astana Hub of the Tax Code of the Republic of Kazakhstan

1. The participant of 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 their own production.

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

income in the form of gratuitously received property,

remuneration for deposits,

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

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

2. The list of priority activities in the field of information and communication technologies and the criteria for their own production are approved by the authorized body in the field of informatization in coordination 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 for innovation and the authorized body.

Article 17 is valid until January 1, 2029

The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.

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Republic of Kazakhstan

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From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.

Article 17. Participation in tax relations through the operator in carrying out subsurface use operations on the basis of a production sharing agreement (contract) of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. Subsurface users who carry out subsurface use operations as part of a simple partnership (consortium) under a production sharing agreement (contract) are entitled to participate in relations regulated by the tax legislation of the Republic of Kazakhstan through the operator.

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

3. When fulfilling tax obligations in accordance with subparagraph 2) paragraph 3 of Article 722 of this Code, the operator has all the rights and obligations provided for in this Code for taxpayers (tax agents), and the tax administration procedure provided for in this Code for taxpayers (tax agents) applies to it.

4. Actions (inaction) of the operator committed on behalf of and (or) on behalf of subsurface users in connection with the participation of these subsurface users in relations regulated by the tax legislation of the Republic of Kazakhstan are recognized as actions (inaction) of such subsurface users and the operator acting on their behalf and (or) on their behalf.

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