Article 367. Non-income of an individual is a material benefit received in accordance with the legislation of the Republic of Kazakhstan of the Tax Code 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) the material benefit received from the budget in accordance with the legislation of the Republic of Kazakhstan, including when:
provision of services for preschool education and training, technical and vocational, post-secondary, higher, postgraduate education, advanced training and retraining of employees 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;
providing a guaranteed amount 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;
provision of rehabilitation treatment, rehabilitation and recreation at sanatorium-resort facilities;
provision of medicines and medical devices;
reimbursement by local executive authorities 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 disability of the first group who has difficulty moving;
2) provision of medical assistance 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 damage caused to health and damage caused to injured individuals as a result of natural and man-made emergencies, in accordance with the procedure 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 for the 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 NPP;
6) the amount of remuneration to persons who have information about violations of the use of a cash register machine and equipment (devices) intended for accepting payments using payment cards, who have informed the tax authority of the facts of violations known to them, confirmed by video recording.
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 367. Payers of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. The payers of the value added tax are:
1) persons who have been registered for value added tax in the Republic of Kazakhstan:
individual entrepreneurs, individuals engaged in private practice;
resident legal entities, with the exception of government agencies and public educational institutions of secondary education;
non-residents operating in the Republic of Kazakhstan through their structural divisions;
2) persons importing goods into the territory of the Republic of Kazakhstan in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan.
3) foreign companies provided for in Section 25 of this Code.
2. Registration for value added tax is carried out in accordance with Articles 82 and 83 of this Code.
The footnote. Article 367 as amended by the Law of the Republic of Kazakhstan dated 05/24/2018 No. 156-VI (effective from 01.01.2018); dated 12/10/2020 No. 382-VI (effective from 01.01.2022).
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