Article 474. Turnover for the sale of goods, works, services exempt from Value Added Tax Tax Tax Code of the Republic of Kazakhstan

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Turnover for the sale of the following goods, works, services, the place of sale of which is the Republic of Kazakhstan, is exempt from Value Added Tax:

1) goods, works, services specified in articles 475-478 of this code;

2) provision by the state Islamic special finance company for temporary possession and operation under Property Lease (Lease) Agreements of buildings, structures and land plots on which such property is located, purchased under contracts concluded in accordance with the terms of issue of State Islamic securities;

3) property in the form of winnings transferred by the lottery operator to the lottery participant;

4) services for processing and (or) repair of goods imported into the customs territory of the EAEU with placement in the customs territory under the customs processing procedure;

5) services provided within the framework of the activities of the Association of owners of multi-apartment residential property, the cooperative of owners of apartments (non-residential premises) on the management of the condominium object, carried out in accordance with the housing legislation of the Republic of Kazakhstan;

6) banknotes and coins of the national currency;

 7) if during the tax period during which the sale was carried out, as well as during the previous four tax periods, the following conditions are simultaneously observed:

 the average number of people with disabilities is at least 51 percent of the total number of employees;

 goods, works, services provided, if the expenses for the payment of labor of persons with disabilities are at least 51 percent of the total expenses for the payment of Labor.

 At the same time, the provisions of this subparagraph shall apply if the number of employees who are persons with disabilities is at least 10 people and the production of goods, provision of services, performance of work is carried out with the participation of such employees.

 The provisions of this subparagraph do not apply to turnover on the sale of excisable goods.

 The provisions of this subparagraph relating to sales turnover within the framework of long-term contracts shall apply for the entire period of validity of such a contract, provided that the conditions established by this paragraph are met;

 8) works, services for gratuitous repair and (or) maintenance of goods, including the cost of spare parts and parts, during the warranty period of use of goods established by the transaction, if the terms of the transaction provide for a guarantee of the quality of goods sold, works performed, services rendered;

 9) on the basis of a transaction concluded on the stock exchange, unless otherwise established by Article 472 of this code, or if one of the parties to such a transaction is a second-tier bank, an authorized organization entitled to purchase and (or) sell refined gold in bullion issued by the National Bank through its exchange offices in accordance with the law of the Republic of Kazakhstan "on currency regulation;

 10) services of the tour operator for inbound and domestic tourism;

 11) interest on a loan (loan ,micro-loan) in cash on the terms of payment, urgency and repayment;

 12) Goods placed under the customs procedure of Duty-Free Trade;

 13) scrap and waste of non-ferrous and ferrous metals;

 14) services for conducting religious rituals and ceremonies by religious associations in accordance with the legislation of the Republic of Kazakhstan;

 15) items of religious purpose of religious associations registered in the Republic of Kazakhstan.

 The list of goods specified in part one of this subparagraph and the criteria for its formation are approved by the Government of the Republic of Kazakhstan;

 16) funeral services of funeral bureaus, services of cemeteries and crematoria;

 17) special social services performed by non-profit organizations in accordance with the legislation of the Republic of Kazakhstan on social protection;

 18) services for holding socially significant events in the field of culture, entertainment cultural and mass events carried out within the framework of the state assignment in accordance with the legislation of the Republic of Kazakhstan on culture;

 19) services for the implementation of cultural, educational, research functions of museums and ensuring widespread recognition of the historical and cultural heritage of the Republic of Kazakhstan;

 20) services for the implementation of information, cultural, educational functions of libraries;

 21) services and works in the field of culture and education carried out by theaters, Philharmonic societies, cultural and leisure organizations;

 22) scientific and restoration works on monuments of history and culture, carried out on the basis of a license for the right to carry out this subspecies of activity;

 23) educational services in the field of preschool education and training;

 24) additional education services provided by an educational organization that has a license to engage in educational activities;

 25) educational services carried out under licenses to engage in educational activities;

 26) services of autonomous educational organizations for the implementation of educational activities at the following levels of Education established by the laws of the Republic of Kazakhstan:

 Primary School, which includes preschool education and training;

 main school;

 high school;

 post-secondary education;

 higher education;

 postgraduate education;

 27) additional education services provided by autonomous educational organizations engaged in educational activities in accordance with subitem 26) of this item;

 28) medicines and medical services, including in accordance with the legislation of the Republic of Kazakhstan of a healthcare entity that has a license for medical activities:

 guaranteed volume of free medical care and within the framework of compulsory medical insurance;

 comprehensive services for the treatment of orphan and socially significant diseases.

 The list of medicines and medical services specified in this subparagraph shall be established by the Government of the Republic of Kazakhstan;

 29) at the same time, if the following conditions are met:

 the composition of the sold vehicle and (or) agricultural machinery, as well as their components, includes raw materials and (or) materials, as well as their components, previously imported, exempt from Value Added Tax in accordance with subitem 9) of Item 1 of Article 479 or subitem 3) of Item 2 of Article 525 of this code;

 import of raw materials and (or) materials of the sold vehicle and (or) agricultural machinery, as well as their components, as well as their components, is carried out by a legal entity that sells these vehicles and (or) agricultural machinery, as well as their components;

 vehicles and (or) agricultural machinery, as well as their components, are included in the list of vehicles and (or) agricultural machinery, as well as their components, approved by the authorized body in the field of state support for innovation activities in coordination with the central authorized body for state planning and the authorized body, the sale of which is exempt from Value Added Tax;

 30) goods, works and services sold on the territory of the Special Economic Zone, the limits of which completely or partially coincide with the sections of the customs border of the EAEU;

 31) research work carried out on the basis of contracts for the implementation of the state assignment in accordance with the legislation of the Republic of Kazakhstan on science and technology policy, as well as contracts of the state order in priority areas;

 32) services provided by physical culture and sports organizations on the basis of contracts for the implementation of the state task;

 33) goods produced and sold by Astana-hub participants in accordance with the terms of Article 17 of this code; subitem 33 is valid until January 1, 2029

 34) works, services provided by the participants of "Astana-hub" in accordance with the terms of Article 17 of this code; subitem 34 is valid until January 1, 2029

 35) at the same time, if the following conditions are met:

 If there is a contract (contract) for the transfer of goods with organizations operating in the territory of Special Economic Zones of the Republic of Kazakhstan;

 if there are documents confirming the shipment of goods to the participant of the Special Economic Zone;

 goods produced and sold in the implementation of priority activities on the territory of Special Economic Zones, if there are documents confirming the receipt of goods by the buyer-participant of the Special Economic Zone;

 36) sale of vehicles and (or) agricultural machinery by a legal entity that is an authorized representative of the manufacturer of vehicles and (or) agricultural machinery in case of purchase from the manufacturer of sold vehicles and (or) agricultural machinery without Value Added Tax in accordance with subparagraph 29) of part one of this article.

 In order to apply this subparagraph, a legal entity appointed as an authorized representative within the framework of a transaction with a manufacturer of vehicles and (or) agricultural machinery and included in the list of authorized representatives applying exemption from Value Added Tax when selling vehicles and (or) agricultural machinery purchased from the manufacturer is recognized as an authorized representative of a manufacturer of vehicles and (or) agricultural machinery.

 The list of authorized representatives applying exemption from Value Added Tax when selling vehicles and (or) agricultural machinery purchased from the manufacturer is approved by the authorized body in the field of state incentives for industry;

 37) services of the designated operator for the transit of international postal items through the territory of the Republic of Kazakhstan by designated operators of other member countries of the world Postal Union, drawn up by Unified documents in accordance with the acts of the world Postal Union;

 38) goods, works, services provided on a gratuitous basis within the framework of charitable assistance of a non-profit organization established in the form of a fund in accordance with the civil legislation of the Republic of Kazakhstan;

 39) refined gold and (or) silver, which are sold by subjects of production of precious metals to subjects of production of jewelry and other products operating in the territory of the Republic of Kazakhstan;

 40) if the following conditions are met:

 for the manufacturer of household appliances and (or) consumer electronics devices, as well as their components-if the composition of the sold household appliances and (or) consumer electronics devices, as well as their components, includes raw materials and (or) materials previously imported, exempt from Value Added Tax in accordance with paragraph 2 of Article 479 or paragraph 5 of Article 525 of this code;

 for an authorized representative of the manufacturer of household appliances and (or) consumer electronics appliances, as well as their components-if household appliances and (or) consumer electronics appliances, as well as their components, are purchased from the manufacturer without Value Added Tax in accordance with this subparagraph;

 for other persons selling household appliances and (or) consumer electronics devices, as well as their components – household appliances and (or) consumer electronics appliances, as well as their components included in the list approved by the authorized body in the field of State stimulation of industry in coordination with the central authorized body for state planning and the authorized body, if these household appliances and (or) consumer electronics appliances, as well as their components, are purchased from the manufacturer or an authorized representative without Value Added Tax in accordance with this subparagraph.

 In order to apply this subparagraph, a legal entity included in the list of authorized representatives and other persons selling household appliances and (or) consumer electronics appliances is recognized as an authorized representative of the manufacturer of household appliances and (or) consumer electronics appliances, as well as their components, and another person selling household appliances and (or) consumer electronics appliances, as well as their components.

 The list of authorized representatives applying exemption from Value Added Tax in accordance with this subparagraph and other persons selling household appliances and (or) consumer electronics appliances is approved by the authorized body in the field of state incentives for industry;

Subparagraph 40 is valid until January 1, 2028.

41) use by a concessionaire of a concession object in state ownership with the use of a fee for access to particularly important concession projects, the list of which is determined by the Government of the Republic of Kazakhstan;

 42) management of the concession object by the concessionaire using a fee for access to particularly important concession projects, the list of which is determined by the Government of the Republic of Kazakhstan;

 43) payment by operators of extended obligations of producers (importers) for the organization of collection, transportation, preparation for reuse, processing, decontamination and (or) disposal of waste;

 44) receipt of financing by enterprises within the framework of stimulating the production of environmentally friendly road vehicles (corresponding to the environmental class established by the technical regulations of the EAEU; with electric motors) and their components in the Republic of Kazakhstan;

 45) accounting and control stamps for marking excisable goods in accordance with Article 175 of this code;

 46) services for the publication of books of domestic publication, books in printed form;

 47) archaeological works;

 48) goods, works, services sold by an organization specializing in improving the quality of credit portfolios of second-tier banks, the sole shareholder of which is the Government of the Republic of Kazakhstan, for activities defined by Article 5-1 of the law of the Republic of Kazakhstan "on banks and banking activities in the Republic of Kazakhstan". Subparagraph 48 is valid until January 1, 2029

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 474. Tax deduction code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)

1.the taxpayer has the right to reduce the amount of excise tax calculated in accordance with article 472 of this code by the deductions established by this article.

2.in accordance with this article, excise amounts paid in the Republic of Kazakhstan for excisable goods used as the main raw material for the production of other excisable goods are subject to deduction.

3. These:

1) in the territory of the Republic of Kazakhstan when purchasing excisable goods or importing them into the territory of the Republic of Kazakhstan;

2) for excisable raw materials produced by it;

3) excise amounts paid during the transfer of excisable goods manufactured from excisable raw materials.

Excise amounts for all types of alcohol, crude oil, gas condensate are not subject to deduction.

4.the deduction is made for the amount of excise tax calculated on the basis of the volume of excisable raw materials actually used for the preparation of excisable goods during the tax period.

5. when purchasing excisable raw materials in the territory of the Republic of Kazakhstan, the deduction of the amount of excise tax paid is carried out in the presence of the following documents:

1) contract of purchase and sale of excisable raw materials;

2) receipt of an incoming cash order with attached payment documents or cash register checks confirming payment for excisable raw materials;

3) Goods and transport invoices for the issuance of excisable raw materials;

4) invoice in which the amount of excise tax is allocated in a separate line;

5)circulation sheets (when producing alcoholic beverages);

6) act on the write-off of excisable raw materials for production.

6. deduction of excise amounts paid for excisable raw materials produced by it is carried out in the presence of the following documents:

1) payment documents or other documents confirming the payment of excise taxes to the budget;

2)circulation sheets (when producing alcoholic beverages);

3) act on the write-off of excisable raw materials for production.

7. when importing excisable raw materials into the territory of the Republic of Kazakhstan, the deduction of the amount of excise tax paid in the Republic of Kazakhstan is carried out in the presence of the following documents:

1) contract of purchase and sale of excisable raw materials;

2) payment documents or other documents confirming the payment of excise taxes to the budget during customs declaration;

3) declaration of goods for imported excisable raw materials when excisable raw materials are imported into the territory of the Republic of Kazakhstan from the territory of states that are not members of the Eurasian Economic Union, or application for import of goods and payment of indirect taxes when imported from the territory of member states of the Eurasian Economic Union into the territory of the Republic of Kazakhstan;

4)circulation sheets (when producing alcoholic beverages);

5) act on the write-off of excisable raw materials for production.

8. the amount of excise tax paid on the transfer of excisable goods manufactured from excisable raw materials in the territory of the Republic of Kazakhstan is also subject to deduction in the presence of the following documents:

1) agreement between the owner and the processor of excisable long-term raw materials on the processing of long-term raw materials;

2) payment documents or other documents confirming the payment of excise duty to the budget by the owner of excisable raw materials;

3) a bill of lading or an act of acceptance and transfer for the transfer of excisable raw materials.

9.if the excise amounts paid by producers of excisable goods when purchasing or importing excisable raw materials in the territory of the Republic of Kazakhstan exceed the excise amounts calculated for excisable goods manufactured from these raw materials, the amount of such excess is not subject to deduction.

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