Article 482. Tax code of the Republic of Kazakhstan

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 1.the amount of Value Added Tax that does not comply with the provisions of Article 480 of this code, as well as Value Added Tax specified in paragraphs 2 and 3 of this article, shall be recognized as the amount of Value Added Tax that is not offset, except for the case provided for in paragraph 6 of Article 484 of this code.

 2. The following:

 1) goods, works, services used or used for the purpose of tax-free circulation, if the value added tax payer uses the method of maintaining separate accounting in accordance with articles 487 and 489 of this code;

 2) the following:

 the identification numbers of the person who issued the invoice and (or) the person to whom such an invoice was issued are not indicated or incorrectly indicated in such an invoice;

 the invoice does not indicate data on the date of writing the document, the invoice number, the name of the product, work, service, the amount of taxable turnover;

 the invoice is not certified by an electronic digital signature in accordance with the requirements of Article 492 of this code;

 goods, works, services for which the invoice is issued on paper in violation of the requirements of Paragraph 1 of Article 492 of this code, except for the case provided for in subitem 1) of Item 1 of Article 492 of this code;

 3) goods, works, services, regardless of the frequency of payment, the payment for a civil law transaction is made by cash settlement, taking into account value added tax and exceeding 1,000 times the monthly calculation index in force at the date of payment;

 4) goods, works, services purchased at the expense of the liquidation fund placed on a special deposit account with a bank in the territory of the Republic of Kazakhstan in accordance with Article 301 of this code;

 5) Value Added Tax, subject to payment in connection with the receipt of goods, works, services purchased by independent educational organizations at the expense of financing on a gratuitous basis from the funds of a target deposit or such target deposit provided for by the budget legislation of the Republic of Kazakhstan, determined by subitem 9) of Item 2 of Article 15 of this code, is recognized as Value Added Tax, which is not

 3. These:

 1) at the commission agent – value added tax payable for goods, works, services purchased for the committee on conditions that meet the terms of the commission agreement;

 2) Value Added Tax, subject to payment for Works, services purchased from the carrier and (or) other suppliers in the performance of duties under such an agreement for the forwarder – a party that is a client under a transport expedition agreement, is not recognized as Value Added Tax, which is accounted for.

 4. Goods, works used or used for the construction of such a residential building (part of a residential building), intended for sale by a Value-Added Tax Payer carrying out the construction of a residential building (part of a residential building) in the form of turnover, which is exempt from Value-Added Tax, as well as subject to Value-Added Tax, Value Added Tax for services provided is recorded separately in the tax register for the purposes specified in Article 489 of this code and reflected in the declaration before the commissioning of a residential building in accordance with the legislation of the Republic of Kazakhstan.

 Such Value Added Tax is further accounted for in the manner determined by Article 489 of this code.

 When such a construction object or part of it is sold in the form of an unfinished construction object before its commissioning, the amount of Value Added Tax taken into account separately on the date of such sale is reduced by the amount of Value Added Tax allowed for offsetting, determined in accordance with paragraph 3 of Article 489 of this code.

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

President

Republic of Kazakhstan

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______________________________

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 482. Payers code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)

1. social taxpayers are::

1) individual entrepreneurs;

2) persons engaged in private practice;

3) Legal Entities-residents of the Republic of Kazakhstan, unless otherwise established by paragraph 3 of this article;

4) Non-Resident legal entities operating in the Republic of Kazakhstan through permanent institutions;

5) Non-Resident legal entities operating through a structural unit that does not entail the creation of a permanent institution.

2. the following taxpayers are not social taxpayers:

1) special tax regime:

based on a patent;

those used for peasant or farm farms;

those applying the special tax regime of retail tax;

using a special mobile application;

2) specialized organizations in which persons with disabilities with musculoskeletal disorders, loss of hearing, speech, vision, who meet the conditions of Paragraph 3 of Article 290 of this code work.

3. a resident legal entity shall, by its decision, establish its structural division:

calculation and payment of Social tax for objects of taxation that are expenses of such a structural unit;

such a structural unit has the right to recognize the simultaneous fulfillment of obligations to calculate, withhold and transfer personal income tax on income subject to taxation from the source of payment recorded in the record, paid.

Acceptance or cancellation of such a decision of a resident legal entity shall enter into force from the beginning of the quarter following the quarter in which such decision was made.

If a newly created structural unit is recognized as a social taxpayer, then the decision of a legal entity on such recognition is put into effect from the date of creation of this structural unit or from the beginning of the quarter following the quarter in which this structural unit was created.

Warning. Article 482 as amended by the laws of the Republic of Kazakhstan dated 10.12.2020 No. 382 – VI (effective from 01.01.2021); dated 24.06.2021 No. 53-VII (effective from 01.01.2022).

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