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Article 302. Deduction of expenses of a subsurface user in accordance with the legislation of the Republic of Kazakhstan on subsurface resources and subsurface use of the Tax Code of the Republic of Kazakhstan
1. A subsurface user has the right to deduct expenses for financing (transferring money) scientific research in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use.:
1) organizations engaged in activities in the field of science, accredited by the authorized body in the field of science, as well as autonomous educational organizations;
2) autonomous cluster fund for financing projects of Astana Hub participants.
2. The deduction of expenses specified in paragraph 1 of this article shall 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 contractual activities based on the results of the tax period preceding the reporting tax period,
minus
expenses deducted in accordance with Article 269 of this Code in the reporting tax period.
The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.
President
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 302. Calculation of the amount of corporate income tax of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
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 product of the rate established by paragraphs 1 or 2 of Article 313 of this Code and taxable income reduced by the amount of income and expenses provided for in Article 288 of this Code, as well as reduced by the amount of losses transferred in accordance with Article 300 of this Code, plus the product of the rate, established by paragraph 1-1 of Article 313 of this Code, and the object of taxation defined by subparagraph 4) of Article 223 of this Code, reduced by the amount of losses transferred in accordance with the second part of paragraph 1 of Article 300 of this Code, plus the product of the rate established by paragraph 1-1 of Article 313 of this Code, and the object of taxation defined by subparagraph 5) of Article 223 of this Code, minus the amount of corporate income tax for which offsetting is carried out in accordance with Article 303 of this Code, minus the amount of corporate income tax withheld in the tax period from the source of payment from income in the form of winnings, which is reduced in accordance with paragraph 2 of this Article, minus the amount of corporate income tax withheld from the source of payment from income in the form of remuneration, dividends, carried over from previous tax periods in accordance with paragraph 3 of this Article. articles, minus the amount of corporate income tax withheld in the tax period from the source of payment from income in the form of remuneration, dividends, by which the reduction is carried out in accordance with paragraph 2 of this article.
2. The amount of corporate income tax payable to the budget shall be reduced by the amount of corporate income tax withheld from the source of payment from income in the form of winnings, remuneration, dividends, if there are documents confirming the withholding of this tax by the source of payment.
The provisions of this paragraph shall not apply to an organization operating in the social sphere, a non-profit organization for corporate income tax withheld from the source of payment from income in the form of remuneration on deposits.
3. If the amount of corporate income tax withheld at the source of payment from income in the form of remuneration or dividends is greater than the calculated corporate income tax, the difference between the amount of corporate income tax withheld at the source of payment and the amount of calculated corporate income tax payable to the budget shall be postponed to the next ten tax periods inclusive and reduced sequentially the amounts of corporate income tax payable to the budget for these tax periods.
The footnote. Article 302 as amended by the Laws of the Republic of Kazakhstan dated 04/02/2019 No. 241-VI (effective from 01.01.2018); dated 12/10/2020 No. 382-VI (effective from 01.01.2020).
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