Article 484. Adjustment of the amount of offset value added tax Tax Tax Code of the Republic of Kazakhstan

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 1.an increase or decrease in the amount of offset value added tax in cases established by this article and Article 485 of this code is an adjustment of the amount of offset value added tax.

 2. reduction of the amount of offset value added tax on goods, works, services previously offset by Value Added Tax in the following cases:

 1) for goods, works, services not used in accordance with the purposes of taxable turnover, in connection with the existence of turnover, the taxpayer used a proportional method in accordance with articles 487 and 488 of this code, with the exception of those used for the purpose of taxable turnover;

 2) goods in case of damage, loss (except in cases arising as a result of an emergency and (or) during the period of operation of an emergency). At the same time, damage to the goods means a deterioration in all or individual quality (properties) of the goods, as a result of which the specified goods are not used for the purposes of taxable circulation. A loss of goods is understood as an event, as a result of which the destruction or loss of goods occurred. Loss of goods incurred by a taxpayer within the limits of the norms of natural decline established by the legislation of the Republic of Kazakhstan is not a loss.

 In case of damage or loss of goods caused by an emergency situation, the authorized body in the field of civil protection:

 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;

 if there is a confirmation of the fact of occurrence of an emergency situation for goods containing the information specified in the tax register drawn up in accordance with paragraph 7 of Article 205 of this code, a reduction in the amount of the offset value added tax is not made.

 In case of damage or loss of goods in cases arising during the period of the state of emergency, the body conducting criminal prosecution:

 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;

 the tax register drawn up in accordance with paragraph 7 of Article 205 of this Code shall not reduce the amount of Value Added Tax to be credited in the presence of a copy of the decision on recognition of the taxpayer as a victim in criminal cases related to the state of emergency on goods containing the information specified in the tax register (with the exception of goods for which money was received for compensation for property damage caused during the period of validity of the state of emergency by the decision of the commission established by the local executive body when the taxpayer is included in the register formed by the local executive body;

 3) non-standard losses incurred by a natural monopoly entity;

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

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

 6) upon occurrence of the conditions provided for in Paragraph 2 of Article 464 of this code;

 7) agricultural products, fish farming or commercial fishing products used for the purpose of taxable turnover at a zero rate.

 3.an increase in the amount of offset value added tax is made upon the occurrence of the conditions provided for in Paragraph 2 of Article 464 of this code.

 If the conditions provided for in Paragraph 2 of Article 464 of this code occur, an increase or decrease in the amount of Value Added Tax is made in the amount of the amount of Value Added Tax specified in the additional invoice issued by the supplier of goods, works, services, in connection with the adjustment in the direction of an increase or decrease in the amount of taxable turnover.

 4. paragraph 2 of this article 1), 2), 3), 4), 5) in cases established by subitems 7) and Paragraph 3, adjustment of the amount of the offset value added tax is made during the tax period in which such conditions have occurred.

 Adjustment of the amount of offset value added tax in the case established by subitem 6) of Item 2 of this article is made in the tax period defined by Item 5 of Article 481 of this code.

 5.in cases established by subitems 1)-5) of Item 2 of this article, adjustment of the amount of Value Added Tax to be offset for purchased, built, manufactured goods is made in the amount of the amount of Value Added Tax, determined by applying the value added tax rate effective on the date of adjustment to the book value of goods according to accounting data for the same date, without taking into account revaluation and depreciation.

 Adjustment of the amount of offset value added tax in the case established by subparagraph 7) of Paragraph 2 of this article is made by reducing 80 percent of the amount of offset value added tax on agricultural products, fish farming or commercial fishing products used for the purpose of taxable turnover at a zero rate.

 6. if, prior to the conclusion of the turnover on the sale for the possession and (or) use of part of the allocated land plot and (or) the transfer of the right to dispose of it, the turnover on such a sale is offset against Value Added Tax in accordance with article 476 of this code, in accordance with Article 489 of this code, separate accounting is carried out, then the adjustment of the amount of Value Added Tax:

 Kktraz = Kksiz/ Sjer X Sjal, where:

 VAT-value added tax adjustment amount;

 VAT – the amount of Value Added Tax that was previously recognized as offsetting;

 Plot-the total area of the land plot before its allocation;

 Land – the area of a land plot exempt from Value Added Tax in accordance with article 476 of this code, the turnover of which for the transfer of the right of possession and (or) use and (or) disposal is carried out separately in accordance with Article 489 of this code.

 7.in cases specified in Article 453 of this code, the amendment provided for in this article shall not be made, except for those specified in subitems 1) and 6) of Article 453 of this code.

 8.the amount of the offset value added tax may have a negative value, taking into account the adjustment provided for in this article.

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 484. Object of taxation code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)

1.the object of taxation for individual entrepreneurs is the number of employees, including the payers themselves, with the exception of persons engaged in private practice and individual entrepreneurs applying a special tax regime on the basis of a simplified declaration.

2. The following:

1) income of the employee specified in Item 1 of Article 322 of this code (including expenses of the employer specified in subitems 20), 22), 23) and 24) of Item 1 of Article 644 of this code;

2) the object of taxation for payers specified in subitems 3), 4) and 5) of Item 1 of Article 482 of this Code shall be the expenses of a tax agent on the income of foreign personnel specified in Item 7 of Article 220 of this code.

3. the following shall be excluded from the object of taxation:

1) mandatory pension contributions to the unified accumulative pension fund in accordance with the legislation of the Republic of Kazakhstan;

2) contributions to compulsory social health insurance in accordance with the legislation of the Republic of Kazakhstan on compulsory social health insurance;

Note of the ZKAI! The amendment to subparagraph 3) is valid until 01.01.2029 by the law of the Republic of Kazakhstan dated 26.12.2018 No. 203 - VI.

3) income established by Item 1 of Article 341 of this code, with the exception of income established by subitem 10) of Item 1 of Article 341 of this code, as well as income established by subitem 50) of Item 1 of Article 341 of this code in terms of income of employees who are citizens of the Republic of Kazakhstan;

4) income established by subitem 10) of Article 654 of this code;

5) payments made at the expense of grants.

The provisions of this subparagraph shall apply if payments are made in accordance with the agreement (contract) concluded with the grantee or with the executor appointed by the grantee to implement the goals (objectives) of the grant.

5) payments made at the expense of grants.

4.if the object of taxation specified in Paragraph 2 of this article, determined taking into account paragraph 3 of this article, amounts from one tenge for a calendar month to 14 times the amount of the monthly calculation index established by the law on the Republican budget and effective on the first day of this calendar month, then the object of taxation is determined based on 14 times the amount of the monthly calculation index.

Warning. Article 484 as amended-RK dated 26.12.2018 No. 203 - VI (effective from 01.01.2019); 10.12.2020 No. 382-VI (order of entry into force See Article 2); 20.12.2021 No. 85-VII (effective from 01.01.2022); 21.12.2022 No. 165-VII (effective from 01.01.2022 effective from 01.01.2023).

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