Article 483. Exclusion from the amount of value added tax included in the offset of the Tax Code of the Republic of Kazakhstan

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 1. 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 the actual performance of work, provision of services, shipment of goods by a legal entity, the head and (or) founder (participant) of which is not involved in the registration (re-registration) and (or) implementation of financial and economic activities of such a legal entity, established by a court decision that has entered into force, except for with the exception of transactions in which the court has established the actual receipt of goods, works, and services from such a taxpayer.

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

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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 483. The specifics of calculating, paying and submitting tax reports on social taxes by taxpayers applying special tax regimes of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

The calculation, payment and submission of tax reports on social taxes are carried out by taxpayers applying special tax regimes.:

1) for producers of agricultural products, subject to the provisions of Chapter 78 of this Code;

2) on the basis of a simplified declaration, in accordance with Articles 687-689 of this Code.

The provisions of Articles 484 to 488 of this Code shall not be applied by the payers specified in subparagraph 2) of the first part of this Article.

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