Article 490. Additional amount of offset value added tax Tax Tax Code of the Republic of Kazakhstan

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 1. the following persons have the right to offset the additional amount of Value Added Tax:

 1) for turnover on the sale of agricultural products, Aquaculture (fish farming) products, goods that are the result of carrying out activities for the production of agricultural products, Aquaculture (fish farming) products, processing of specified products of their own production – producers of agricultural products, Aquaculture (fish farming) products, including peasant or farm farms;

 2) for turnover on the sale of goods that are the result of processing agricultural products, fish farming or commercial fishing products – legal entities. Processing of agricultural products, fish farming products, with the exception of activities in the field of public catering, includes the following activities:

 processing and canning of meat and production of meat products;

 processing and canning of fish, crustaceans and shellfish;

 processing and canning of fruits and vegetables;

 production of vegetable and animal fats and fats;

 milk processing and cheese production;

 production of flour and cereal products;

 production of starch and starch products;

 production of bread, bakery products, pancakes;

 sugar production;

 production of long-lasting chocolate, sugar confectionery, cookies and flour confectionery products, provided that the taxpayer enters into an agreement in accordance with the procedure determined by the authorized body in the field of agro-industrial complex development;

 production of baby food and dietary food;

 yeast production;

 production of ready-made feed for animals;

 leather tanning and processing, leather processing and dyeing, textile fiber preparation and spinning, wool fiber preparation, wool fiber spinning;

 3) the following:

 sale of agricultural products of its own production, as well as aquaculture (fish farming) products produced by members of such a cooperative;

 sale of products obtained as a result of processing agricultural products of its own production, aquaculture (fish farming) products, purchased from a domestic producer of such products and (or) produced by members of such a cooperative;

 agricultural cooperatives on the turnover for the performance of work, the provision of services to the members of such cooperatives for the purpose of their implementation of the turnover specified in this subparagraph in accordance with the list determined by the authorized body in the field of development of the agro-industrial complex in coordination with the central authorized body for state planning and the authorized body.

 The provisions of this paragraph do not apply to turnover for the sale of excisable goods and products of their processing.

 The definition of types of activities for the purpose of applying this paragraph is carried out in accordance with the general classifier of types of economic activities approved by the authorized body in the field of technical regulation.

 2. taxpayers specified in Paragraph 1 of this article:

 turnover on the sale of activities and other activities provided for in paragraph 1 of this Article;

 in case of separate accounting of goods, works, services subject to receipt (receipt) used or used in activities and other activities provided for in Paragraph 1 of this article, the provisions of this article shall be applied.

 The amount of Value Added Tax for goods, works, services received, used simultaneously in activities and other activities provided for in Paragraph 1 of this article, is divided into the amounts of Value Added Tax allowed for offsetting and not allowed for offsetting, which are determined by the following formulas:

 1 = Ssszh X A SS / A HL;

 NSAID 2 = NSAID-NSAID 1, where:

 NSER 1 – the amount of Value Added Tax allowed for offsetting for activities provided for in Paragraph 1 of this article. This amount may have a negative value;

 Cpsez – the amount of Value Added Tax, which is offset taking into account the amendments on goods, works, services used simultaneously in activities and other activities provided for in Paragraph 1 of this article. This amount may have a negative value;

 A SS – the amount of taxable turnover for the tax period for which separate accounting for them is carried out in accordance with art.;

 A-the total amount of turnover, defined as the amount of turnover for activities and other activities provided for in Paragraph 1 of this article;

 NSER 2-the amount of Value Added Tax allowed for offsetting for other activities. This amount may have a negative value.

 In the presence of non-taxable turnover, the amount of Value Added Tax allowed for offsetting for other activities is determined taking into account articles 488 and 489 of this code.

 Such payer of Value Added Tax on other turnover has the right to determine the amount of Value Added Tax allowed for offsetting by a proportional method in accordance with article 488 of this code.

 3.taxpayers specified in subitems 1) and 3) of part one of Paragraph 1 of this article may not apply the provisions of this article if the person is a foreign person, a non-resident legal entity carrying out activities in the Republic of Kazakhstan through a permanent institution.

 4. the calculation of the additional amount of the offset value added tax is made according to the formula::

 NSDAP = (NSDAP – NSDAP – NSDAP) x 80 %, where:

 Cpsef-additional amount of Value Added Tax to be offset;

 VAT – the amount of Value Added Tax calculated from the turnover on taxable sales for activities provided for in Paragraph 1 of this article;

 VAT – the amount of Value Added Tax allowed for offsetting, determined in accordance with articles 488 and 489 of this code. Such amount is determined for goods, works, services subject to receipt (receipt), which are used or used in the activities provided for in Paragraph 1 of this article;

 NSAC – the amount of excess of the amount of offset value added tax on the activities provided for in Paragraph 1 of this article over the amount of tax recorded in the accounting, formed at the beginning of the reporting tax period with an incremental result.

 The resulting zero or negative value is not taken into account when calculating value added tax for the tax period.

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 490. "I don't know," he said, " but I don't know."

1.vehicle tax payers are individuals who have objects of taxation on the right of ownership and legal entities that have objects of taxation on the right of ownership, economic management or operational management, unless otherwise established by this article.

By its decision, a legal entity has the right to recognize its structural unit as an independent payer of vehicle tax on vehicles registered in such a structural unit in accordance with the legislation of the Republic of Kazakhstan on transport.

The decision of a legal entity on such recognition or termination of such recognition shall enter into force from January 1 of the year following the year of adoption of such a decision, unless otherwise established by this article.

If a newly created structural unit is recognized as an independent payer of vehicle tax, then the decision of a legal entity on such recognition shall enter into force from the date of establishment of this structural unit or from January 1 of the year following the year of establishment of this structural unit.

2.the lessee is the payer of the vehicle tax on the objects of taxation transferred (received) under the financial leasing agreement.

3. the following are not payers of vehicle tax, unless otherwise established by this article:

1) legal entities producing agricultural products specified in Article 697 of this code, as well as the head and (or) members of a peasant or farm farm-specialized agricultural machinery used in the process of its own production of agricultural products included in the list established by the authorized body in the field of development of the agro-industrial complex in coordination with the central authorized body for state planning and the authorized body;

2) the head and (or) members of a peasant or farm farm applying a special tax regime for peasant or farm farms – for light and cargo vehicles within the limits of the following standards of need used in the service, to which the action of such a special tax regime is applied:

on one passenger car with an engine capacity of up to 2500 cubic centimeters per peasant or farm;

for trucks with a maximum total engine power of 1000 kW per 1000 hectares of crops (hayfields, pastures), while maintaining a ratio of 1:1 per peasant or farm farm.

At the same time, if, according to the results of the calculation, the number of vehicles is more than one unit with a fractional value from 0.5 and above, such a value is subject to rounding to whole units, if below 0.5, it is not subject to rounding.

If, according to the results of the calculation, the number of trucks is less than one unit, one truck with a minimum engine power is subject to release;

3) state institutions and state educational institutions of Secondary Education;

4) Public Associations of persons with disabilities corresponding to Paragraph 1 of Article 289 of this code-for one passenger car and one bus with an engine volume of no more than 3000 cubic centimeters;

5) veterans of the Great Patriotic War, Veterans equated by benefits to veterans of the Great Patriotic War and veterans of hostilities on the territory of other states, persons awarded Orders and medals of the former USSR Union for hard work and impeccable military service in the rear during the Great Patriotic War, as well as June 22, 1941 – Persons who worked (served) for at least six months in the period from May 9, 1945 and were not awarded Orders and medals of the former USSR for hard work and impeccable military service in the rear during the Great Patriotic War, Heroes of the Soviet Union and Heroes of Socialist Labor, awarded the titles" Halyk kaharmany"," hero of Labor of Kazakhstan", awarded the Order of glory of three degrees and the Order of "Otan", mothers with many children who were awarded the title of" Mother heroine "or awarded the" Altyn Alka "or" kumis Alka – for one motor vehicle that is the object of taxation;

6) persons with disabilities who own motor vehicles and cars – on one motor vehicle that is the object of taxation.

The provisions of subitems 1), 2) and 4) of the first part of this paragraph shall not apply in cases where such vehicles are transferred for use, trust management or lease.

4.the provisions of subitems 5) and 6) of the first part of Paragraph 3 of this article shall apply to one motor vehicle (except for a passenger car with an engine volume of more than 4000 cubic centimeters, in respect of which registration actions were carried out in connection with the change of owner of the vehicle in the authorized state body after December 31, 2013) during the tax period, regardless of whether the individual entitled to apply the provisions of such subitems belongs to one or more categories specified in them.

5.if a person entitled to apply the provisions of subitems 5) and 6) of the first part of Paragraph 3 of this article has several motor vehicles on the right of ownership during the tax period, these rules apply to one of the motor vehicles with the maximum amount of the calculated tax.

6. in case of occurrence or termination of the right to apply the provisions of subitems 5) and 6) of part one of Paragraph 3 of this article during the tax period, such provisions:

in case of occurrence of a right – from the 1st day of the month in which such right arose until the end of the tax period or until the 1st day of the month in which such right is terminated;

upon termination of the right – from the 1st day of the month of termination of such right does not apply.

7.the taxpayer for vehicles transferred to trust management by state institutions is determined in accordance with Article 41 of this code.

Warning. Article 490 as amended by the law of the Republic of Kazakhstan dated 06.05.2020 No. 324 – VI (effective from 01.01.2020).

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