Article 470. Taxation of goods sold in the territory of the Special Economic Zone tax code of the Republic of Kazakhstan

Home / Codes / Article 470. Taxation of goods sold in the territory of the Special Economic Zone tax code of the Republic of Kazakhstan

 1.when carrying out activities that meet the purpose of creating special economic zones, Value Added Tax is levied on the sale of fully consumed goods to the territory of the Special Economic Zone at a zero rate according to the list of goods determined by the central executive body carrying out state regulation in the field of creation, functioning and distribution of Special Economic and industrial zones in coordination with the authorized body and the authorized body in the field of tax policy.

 At the same time, the taxpayer has the right to apply the value added tax rate in accordance with article 503 of this code for the goods specified in part one of this paragraph.

 For the purposes of this article, goods placed (placed) under the customs procedure of a free customs zone and under customs control are understood to be goods specified in part one of this paragraph.

 2. when carrying out activities that meet the purpose of creating special economic zones, the documents confirming the turnover taxed at a zero rate when selling fully consumed goods are::

 1) an agreement (contract)for the transfer of goods with organizations operating in the territories of Special Economic Zones or a person who has concluded an investment agreement;

 2) copies of the declaration for goods and (or) transport (transportation), commercial and (or) other documents with the attachment of a list of goods with the marks of the customs body performing the release of goods under the customs procedure of the free customs zone;

 3) copies of accompanying documents confirming the shipment of goods to the organizations specified in subitem 1) of this item;

 4) copies of documents confirming the receipt of goods by organizations specified in subitem 1) of this item.

3.a declaration for goods in the form of an electronic document received by the tax authorities through information communication channels from the customs authorities is also a document confirming the turnover taxed at a zero rate. If there is a declaration for goods in the form of an electronic document provided for in this paragraph, it is not required to provide a copy of the declaration for goods provided for in subitem 2) of Item 2 of this article.

4.The Return of excess value added tax to suppliers of goods sold to the territory of the Special Economic Zone is made in terms of imported goods actually consumed during the implementation of activities that meet the goals of creating special economic zones.

5.when determining the amount of Value Added Tax to be refunded in accordance with this article, the information of the customs authority is taken into account, formed on the basis of data provided by a participant in the Special Economic Zone or a person who has concluded an investment agreement, confirming the actual consumption of goods imported during activities that meet the purpose of creating special economic zones.

In case of non-fulfillment by a participant in a special economic zone or a person who has concluded an investment agreement of the conditions provided for in part one of Paragraph 1 of this article, goods placed under the customs procedure of a free customs zone shall be recognized as taxable imports and shall be subject to penalty accrual from the deadline established for payment of Value Added Tax, from the date of import of goods into the territory of the special economic zone, they are subject to Value Added Tax.

Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII kr

President

Republic of Kazakhstan

Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases

______________________________

To recognize as invalid the Code of the Republic of Kazakhstan (tax code) of December 25, 2017 "on taxes and other mandatory payments to the budget" from January 1, 2026 in connection with the entry into force of the tax code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII.

Article 470. Criteria for attribution to wholesale and retail sale of gasoline (with the exception of aviation gasoline), diesel fuel, gasokhol, benzanol, oil solvent, light hydrocarbon additives and ecological fuel carried out on the territory of the Republic of Kazakhstan code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)

Warning. Article 470 as amended by the laws of the Republic of Kazakhstan dated 10.12.2020 No. 382 – VI (effective from 01.01.2022); dated 11.07.2022 No. 135-VII (effective from 01.01.2022).

1. if , under the purchase and sale (exchange) agreement, the buyer accepts gasoline (with the exception of aviation gasoline), diesel fuel, gasokhol, benzanol, oil solvent, light hydrocarbon additives and environmental fuels and for their further sale, under this purchase and sale (exchange) agreement:

1) manufacturer of gasoline (except aviation gasoline), diesel fuel, gasokhol, benzanol, oil solvent, light hydrocarbon additives and environmental fuels;

2) an oil supplier who received gasoline (with the exception of aviation gasoline), diesel fuel, gasokhol, benzanol, oil solvent, light hydrocarbon additives and (or) ecological fuel as a result of processing the raw materials belonging to him on the right of ownership for the purpose of their further sale;

3) in accordance with Article 88 of this code, the sale of these excisable goods is referred to the sphere of wholesale trade, if the taxpayer who is registered for certain types of activities and imported to the territory of the Republic of Kazakhstan its own gasoline (with the exception of aviation gasoline), diesel fuel, gasokhol, benzanol, oil solvent, light hydrocarbon additives and (or) ecological fuel for the purpose of further sale undertakes to use them on the condition that they are suppliers.

The sphere of wholesale trade also includes the shipment to the structural divisions of a legal entity for the further sale of gasoline (with the exception of aviation gasoline), diesel fuel, gasokhol, benzanol, oil solvent, light hydrocarbon additives and ecological fuel.

2. the sphere of retail sale of gasoline (with the exception of aviation gasoline), diesel fuel, gasokhol, benzanol, oil solvent, light hydrocarbon additives and ecological fuel includes the following operations carried out by suppliers specified in Paragraph 1 of this article:

1) sale, as well as delivery by the manufacturer of petroleum products of gasoline (except aviation gasoline), diesel fuel, gasokhol, benzanol, oil solvent, light hydrocarbon additives and ecological fuel to persons for their production needs;

2) sale to individuals of gasoline (with the exception of aviation gasoline), diesel fuel, gasokhol, benzanol, oil solvent, light hydrocarbon additives and ecological fuel;

3) Use of produced or purchased for further sale gasoline (with the exception of aviation gasoline), diesel fuel, gasokhol, benzanol, oil solvent, light hydrocarbon additives and ecological fuel for its own production needs.

Warning. Article 470 as amended by the laws of the Republic of Kazakhstan dated 10.12.2020 No. 382 – VI (effective from 01.01.2022); dated 11.07.2022 No. 135-VII (effective from 01.01.2022).

On taxes and other mandatory payments to the budget (tax code) on customs regulation On Subsoil and subsoil use administrative procedural and procedural on Public Health and the health system Ecology social code Civil Criminal Procedure commentary (commentary) on the criminal Criminal Code normative resolution of the Supreme Court, Republic of Kazakhstan