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Article 391. Income from the assignment of the right of claim, including a share in an apartment building under an agreement on equity participation in housing construction of the Tax Code of the Republic of Kazakhstan
1. Unless otherwise established by this article, income from the assignment of the right of claim is the positive difference between the value at which the assignment of the debtor's right of claim was made by an individual and the amount of such claim as of the date of assignment on the basis of an agreement between the individual and the debtor.
If the claim for which the assignment is being made was acquired by an individual by way of assignment of the right of claim and (or) received free of charge from another individual, then the income from the assignment of the right of claim is the positive difference between the value at which the assignment of the debtor's right of claim was made by the individual and the amount of such claim as of the date of assignment, but not more than the value at which an individual previously acquired the right of claim, and (or) the value of the right of claim received free of charge from another individual.
Income from the assignment of the right of claim is recognized in the tax period in which the assignment of the right of claim is made.
2. The income from the assignment of the right to claim a share in an apartment building under a contract for equity participation in housing construction for a taxpayer who has ceded the right of claim is the positive difference between the value of the assignment of the right of claim and the price of the contract for equity participation in housing construction in the case when the period from the date of conclusion of such an agreement to the date of assignment of such a right of claim is less than Three years old.
3. For a taxpayer who has ceded the right of claim, income from the assignment of the right to claim a share in an apartment building under a contract for equity participation in housing construction, previously acquired by way of assignment of the right of claim under a contract for equity participation in housing construction and (or) received free of charge from another individual, in the case when the period from the date of acquisition and (or) obtaining such a right by way of assignment of the right of claim under a contract on equity participation in housing construction before the date of assignment of such right of claim is less than three years, This is a positive difference between the value of the assignment of the right of claim and the value at which an individual previously acquired such a right, and (or) the value of the right of claim received free of charge from another individual.
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 391. Peculiarities of taxation of goods sold on the territory of the special economic zone, the limits of which fully or partially coincide with the sections of the customs border of the Eurasian Economic Union of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
The footnote. Title of Article 391 as amended by the Law of the Republic of Kazakhstan dated 04/03/2019 No. 243-VI (effective ten calendar days after the date of its first official publication).
1. The sale of goods to the territory of the special economic zone, the limits of which fully or partially coincide with the sections of the customs border of the Eurasian Economic Union, consumed or sold in the course of activities that meet the objectives of creating such a special economic zone, is subject to value-added tax at a zero rate.
For the purposes of this article, the goods specified in the first part of this paragraph are goods placed (placed) under the customs procedure of a free customs zone and under customs control.
2. The documents confirming the turnover taxed at a zero rate when selling goods consumed or sold in the course of activities that meet the goals of creating a special economic zone, the limits of which fully or partially coincide with the sections of the customs border of the Eurasian Economic Union, are:
1) an agreement (contract) for the supply of goods with organizations and (or) persons operating in the territory of a special economic zone, the limits of which fully or partially coincide with the sections of the customs border of the Eurasian Economic Union;
2) copies of the declaration of goods and (or) transport (shipping), commercial and (or) other documents with the attachment of the list of goods marked by the customs authority responsible for the release of goods under the customs procedure of the free customs zone;
3) copies of shipping documents confirming the shipment of goods to the organizations and (or) persons specified in subparagraph 1) of this paragraph;
4) copies of documents confirming receipt of goods by the organizations and (or) persons specified in subparagraph 1) of this paragraph.
3. The refund of excess value-added tax to suppliers of goods sold to the territory of the special economic zone, the limits of which fully or partially coincide with the sections of the customs border of the Eurasian Economic Union, is made in terms of imported goods actually consumed in carrying out activities that meet the goals of creating special economic zones.
4. When determining the amount of value-added tax to be refunded in accordance with this article, information from the customs authority confirming the sale or actual consumption of imported goods in carrying out activities that meet the objectives of creating a special economic zone, which are formed on the basis of data provided by a participant in the special economic zone, is taken into account.
If a participant in the special economic zone fails to comply with the conditions stipulated in the first part of paragraph 1 of this article, goods placed under the customs procedure of the free customs zone are recognized as taxable imports and are subject to value-added tax from the date of importation of goods into the territory of the special economic zone, the limits of which fully or partially coincide with the sections of the customs border of the Eurasian Economic Union., with the accrual of penalties from the deadline set for the payment of value-added tax on imported goods, in the manner and amount determined by the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan.
The footnote. Article 391 as amended by the Law of the Republic of Kazakhstan dated 04/03/2019 No. 243-VI (effective ten calendar days after the date of its first official publication).
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