Article 244. Income from disposal of fixed assets of the Tax Code of the Republic of Kazakhstan

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 1. The result from the disposal of Group I fixed assets is determined by the following formula:

 the value of the retired fixed asset facility  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 in the tax period, attributed to the increase in the cost balance of such an object.

 The result can have a positive or negative value.

 If the total sum of the results from the disposal of all disposed 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 sum of the results from the disposal of all disposed 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. The 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 value of all fixed assets of the group disposed in the tax period  minus  the amount of the cost 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 in the tax period, attributed to the increase in the cost balance of such a group.

 3. For the purposes of applying this article, the value of a retired fixed asset is the value by which the value balance of objects of group I and (or) groups (II, III and IV groups) 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 such assets were disposed of.

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

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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 244. Deduction of compensation amounts for business trips of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

The footnote. Article 244 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2022).

1. The following expenses for compensation for business trips are deductible::

1) the cost of travel to and from the place of business trip, including payment of the cost of the reservation, based on documents confirming the cost of travel and for the reservation. In case of registration of a trip with an electronic ticket or an electronic travel document, the documents confirming the cost of travel and for the reservation are:

electronic ticket, electronic travel document;

a document confirming the fact of payment of the cost of an electronic ticket or electronic travel document;

The expenses provided for in this subparagraph do not include travel expenses within the same locality.;

2) expenses for renting a dwelling outside the employee's place of permanent work during the time spent on a business trip, including payment of the cost of the reservation, based on documents confirming the cost of renting a dwelling and for the reservation. Such expenses include, among other things, the cost of renting housing for the days of temporary disability of the seconded employee (except in cases when the seconded employee is undergoing inpatient treatment);

3) the daily allowance in the amount established by the decision of the taxpayer, paid to the employee for the time spent on a business trip, including the days of temporary disability of the seconded employee;

4) expenses incurred by the taxpayer when applying for entry and exit permits (visas) (the cost of a visa, consular services, compulsory medical insurance), based on documents confirming such expenses.

2. For the purposes of paragraph 1 of this article:

1) the place of business trip is the place of destination specified in the employer's order or written order to send the employee on a business trip, in which the employee performs work duties, provides training, advanced training or retraining.;

2) the time spent on a business trip is determined based on:

an order or a written order from the employer to send an 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 travel documents, 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.

3. excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2022). 4. excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2022). The footnote. Article 244 as amended by the Laws of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2022); dated 21.12.2022 No. 165-VII (effective from 01.01.2023).

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