Article 403. Basic tax deduction of the Tax Code of the Republic of Kazakhstan

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 The basic tax deduction is 30 times the monthly calculation index effective on January 1 of the corresponding fiscal year, applied for each calendar month. The total amount of the basic tax deduction for a calendar year should not exceed 360 times the monthly calculation index effective on January 1 of the corresponding fiscal year.

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 403. Exclusion from the amount of value added tax included in the offset of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

Value-added tax, previously recognized as a value-added tax that is offset, is subject to exclusion in the following cases:

1) for a transaction (operation) in which the act(s) of issuing an invoice and (or) other document were recognized (recognized) by a court or a decision of the criminal prosecution authority to terminate the pre-trial investigation on non-rehabilitating grounds committed (committed) by a private business entity without actually performing work, rendering services, or shipping goods;

2) on a transaction declared invalid on the basis of a court decision that has entered into legal force;

3) in the part of the amount erroneously reflected in the document, which is the basis for crediting value added tax;

4) for transactions made without actually performing work, rendering services, or shipping goods with a taxpayer who has been removed from the value-added tax register on the basis of a decision of the tax authority in accordance with subitems 2) and 3) of paragraph 6 of Article 85 of this Code, the head and (or) founder (participant) of which is not is involved in the registration (re-registration) and (or) the implementation of financial and economic activities of such a legal entity, established by a court decision that has entered into force, with the exception of transactions, according to which the court has established the actual receipt of goods, works, and services from such a taxpayer.

The exclusion from the amount of value-added tax offset provided for in this article shall be made in the tax period for which the value-added tax is recognized in the declaration as a value-added tax offset.

The footnote. Article 403 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).

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