Article 369. Amounts related to a pension annuity that are not an individual's income under the Tax Code of the Republic of Kazakhstan
The amounts related to a pension annuity that are not an individual's income include:
1) the amounts of pension savings of individuals in whose name individual pension accounts have been opened in the unified accumulative pension fund and the voluntary accumulative pension fund sent to life insurance organizations to pay insurance premiums under the concluded accumulative insurance (pension annuity) agreement;
2) the amount of money to be returned to the unified accumulative pension fund under the pension annuity agreement;
3) the redemption amount received upon early termination of the pension annuity agreement with one insurance company and sent to another insurance company in accordance with the procedure provided for by the legislation of the Republic of Kazakhstan on social protection.
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 369. Definition of taxable turnover of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. The taxable turnover is:
1) turnover carried out by a value-added tax payer for the sale of goods, works, and services, with the exception of the non-taxable turnover specified in Article 370 of this Code.
In case of non-compliance with the requirements established by Article 197 of this Code, the previously released turnover during the transfer of property to financial leasing is recognized as taxable turnover retrospectively from the date of the turnover on sale.;
2) turnover made by a value-added tax payer when purchasing works and services from a non-resident in accordance with Article 373 of this Code;
3) turnover in the form of remaining goods. Unless otherwise provided for in this subparagraph, turnover in the form of remaining goods is goods for which the value-added tax has been accounted for as a value-added tax offset, and which belong by right of ownership to the value-added tax payer when it is removed from the registration account for value-added tax.:
with the submission of liquidation tax reports on value added tax – on the date preceding the date of submission of such reports;
by decision of the tax authority – on the date specified in paragraph 6 of Article 85 of this Code.
The turnover provided for in this subparagraph does not include the non-taxable turnover specified in subparagraph 3) of Article 370 of this Code.
The provision of this paragraph shall not apply to the removal of a legal entity from the registration register for value added tax in connection with its reorganization, provided 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. cost.
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:
works, services;
money, including advances, in national and foreign currencies.
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