Article 404. Social tax deductions of the Tax Code of the Republic of Kazakhstan

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 1. Social tax deductions:

 1) 5,000 times the monthly calculation index effective on January 1 of the relevant financial year for a calendar year based on the fact that such a person is a person with a disability of the first or second group as of the date of application of this subparagraph;

 2) an 882-fold amount of the monthly calculation index effective on January 1 of the relevant financial year for the calendar year based on the fact that such a person on the date of application of this subparagraph is:

 a person with a disability of the third group;

 a child with a disability;

 a participant in the Great Patriotic War, a person equated in terms of benefits to participants in the Great Patriotic War, and (or) a veteran of military operations on the territory of other states;

 a person awarded orders and medals of the former USSR for selfless work and impeccable military service in the rear during the Great Patriotic War;

 a person who worked (served) for at least six months from June 22, 1941 to May 9, 1945 and was not awarded the orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War;

 3) an 882-fold amount of the monthly calculation index effective on January 1 of the relevant financial year for the calendar year based on the fact that such a person on the date of application of this subparagraph is:

 one of the parents, guardians, and guardians of a child with a disability, for each such child with a disability until they reach the age of eighteen;

 one of the parents, guardians, and guardians of a person who has been recognized as a person with a disability because of "a person with a disability since childhood" – for each such person during his or her lifetime;

 one of the adoptive parents (adopters), – for each such person until the adopted child reaches the age of eighteen;

 one of the foster parents who have adopted orphaned children and children left without parental care into a foster family, for each such person for the duration of the agreement on the transfer of orphaned children and children left without parental care to a foster family.

 The provisions of this subparagraph shall not apply to:

 employees of the administrations of relevant educational organizations, medical organizations, and social protection organizations who are guardians and guardians of persons in need of guardianship and guardianship by virtue of their employment relationships with such organizations.;

 persons entering into marriage (matrimony) with the mother or father of the adopted child (children) in accordance with the marriage and family legislation of the Republic of Kazakhstan.

 2. Social tax deductions are applied in the calendar year in which the basis for the application of these tax deductions arose, exists or was there.

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 404. Adjustment of the amount of value added tax attributed to the offset of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. An adjustment of the amount of value-added tax to be offset is an increase or decrease in the amount of value-added tax to be offset in the cases established by this Article and Article 405 of this Code.

2. A reduction in the amount of value-added tax offset is made for goods, works, and services for which value-added tax was previously offset in the following cases:

1) for goods, works, and services used not for the purposes of taxable turnover, with the exception of those used for the purposes of non-taxable turnover, in connection with which the taxpayer has applied the proportional method in accordance with Articles 407 and 408 of this Code.;

2) for goods in case of their damage or loss (except for cases arising as a result of emergency situations and (or) during the period of the state of emergency). In this case, damage to the goods means deterioration of all or individual qualities (properties) of the goods, as a result of which the goods cannot be used for the purposes of taxable turnover. The loss of goods is understood as an event that resulted in the destruction or loss of goods. The loss of goods incurred by a taxpayer within the limits of the natural loss rates established by the legislation of the Republic of Kazakhstan is not considered a loss.;

In case of damage or loss of goods in cases that have arisen as a result of emergency situations, a reduction in the amount of value-added tax attributed to the offset is not carried out if the authorized body in the field of civil protection confirms the occurrence of an emergency situation for goods for which there are:

a document confirming the facts of damage, loss of goods, issued in accordance with the legislation of the Republic of Kazakhstan on accounting and financial reporting;

information reflected in the tax register compiled in accordance with paragraph 7-1 of Article 215 of this Code.

In case of damage or loss of goods in cases that occurred during the period of the state of emergency, the amount of value-added tax credited to the offset is not reduced if there is a copy of the resolution of the body conducting criminal prosecution recognizing the taxpayer as a victim in criminal cases related to the state of emergency for goods (with the exception of goods for which Money has been received for compensation of property damage caused during the state of emergency, according to the decision of the commission established by the local executive body., when the taxpayer is included in the register formed by the specified local executive body), for which there are:

a document confirming the facts of damage, loss of goods, issued in accordance with the legislation of the Republic of Kazakhstan on accounting and financial reporting;

information reflected in the tax register compiled in accordance with paragraph 7-1 of Article 215 of this Code;

3) for excess losses incurred by the natural monopoly entity;

4) for property transferred as a contribution to the authorized capital;

5) in terms of the volume of minerals transferred by the subsurface user due to the fulfillment of a tax obligation in kind;

6) upon the occurrence of the cases provided for in paragraph 2 of Article 383 of this Code.

3. An increase in the amount of value-added tax attributed to the offset is made upon the occurrence of the cases provided for in paragraph 2 of Article 383 of this Code.

An increase or decrease in the amount of value-added tax to be offset, upon the occurrence of the cases provided for in paragraph 2 of Article 383 of this Code, shall be carried out in the amount of the amount of value-added tax indicated in the additional invoice issued by the supplier of goods, works, services in connection with the adjustment of the amount of taxable turnover towards an increase or decrease..

4. Adjustment of the amount of value-added tax to be offset in the cases specified in the sub-paragraphs 1), 2), 3), 4) and 5) of paragraph 2 and paragraph 3 of this Article, shall be carried out in the tax period in which such cases occurred.

The adjustment of the amount of value-added tax to be offset, in the case established by subparagraph 6) of paragraph 2 of this Article, is carried out in the tax period defined by paragraph 5 of Article 401 of this Code.

5. In the cases established by subitems 1) – 5) of paragraph 2 of this Article, the amount of value-added tax offset for purchased, constructed, created goods is adjusted in the amount of the amount of value-added tax determined by applying the value-added tax rate effective on the date of the adjustment to the book value. goods according to accounting data as of that date, excluding revaluation and impairment.

6. If the turnover on the sale of the transfer of ownership and (or) use, and (or) disposal of a part of a divisible land plot, for which, prior to the commission of such turnover on sale, the value-added tax was offset, is exempt from value-added tax in accordance with Article 396 of this Code, according to which Separate accounting is carried out in accordance with Article 409 of this Code, then the amount of value-added tax credited to the offset is adjusted by the amount of value-added tax., per such land plot, which is determined by the following formula:

NDScorr = NDCovz x Scem /General, where:

Personal income tax – the amount of the value added tax adjustment;

Personal income tax – the amount of value-added tax previously recognized as offset;

Total – the total area of the land plot before its division;

Land is the area of a land plot, the turnover for the transfer of ownership and (or) use, and (or) disposal of which is exempt from value–added tax in accordance with Article 396 of this Code, for which separate accounting is carried out in accordance with Article 409 of this Code.

7. The adjustments provided for in this Article shall not be made in the cases specified in paragraph 5 of Article 372 of this Code, with the exception of those specified in subparagraphs 1) and 6) of paragraph 5 of Article 372 of this Code.

8. The amount of value added tax to be offset, taking into account the adjustments provided for in this Article, may have a negative value.

The footnote. Article 404 as amended by the Laws of the Republic of Kazakhstan dated 04/02/2019 No. 241-VI (effective from 01.01.2018); dated 07/11/2022 No. 135-VII (effective from 01.01.2022); dated 12/21/2022 No. 165-VII (for the procedure of entry into force, see art. 4).

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