Article 497. Features of issuing invoices when a lawyer provides legal assistance through a lawyer's office tax code of the Republic of Kazakhstan
1. when providing legal assistance to a lawyer who has established a law office independently or jointly with other lawyers, an invoice is issued under contracts concluded by such a law office by a law office:
1) in the line allocated for the Principal - their details;
2) in the line allocated to the supplier (seller) – on his own behalf, indicating the details of each lawyer who provided legal assistance under the agreement on the provision of legal assistance.
2. in the invoice issued in accordance with art.:
1) total turnover amount;
2) the amount of turnover due to each lawyer who provided legal assistance under the agreement on the provision of legal assistance.
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 497. General provisions code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)
1.for tax purposes, all lands are considered according to their intended purpose and belonging to the relevant categories.
2.land belonging to a certain category is established by the land legislation of the Republic of Kazakhstan. The lands of settlements are divided into the following two groups for tax purposes:
1) Land of settlements, with the exception of the housing stock, including the land occupied by structures and buildings adjacent to it;
2) the land occupied by the housing stock, including structures and buildings adjacent to it.
3. the following categories of land are not subject to taxation:
1) lands of specially protected natural territories;
2) Land of the forest fund;
3) Land of water reserves;
4) reserve land;
5) Land of the nuclear security zone.
If the specified lands (with the exception of the reserve land and the nuclear safety zone) are transferred for permanent land use or for temporary land use without primary compensation, they are subject to taxation in accordance with the procedure established by Article 508 of this code.
4. land tax:
1) identification documents: an act of ownership, an act of the right of permanent land use, an act of the right of gratuitous temporary land use;
2) the data of the state quantitative and qualitative land accounting issued by the central authorized body for land management as of January 1 of each year.
Warning. Article 497 as amended by the law of the Republic of Kazakhstan dated 20.12.2021 No. 85 – VII (shall enter into force after the date of entry into force of the legislative act regulating the establishment and functioning of the nuclear safety zone).
On taxes and other mandatory payments to the budget (tax code) on customs regulation On Subsoil and subsoil use administrative procedural and procedural on Public Health and the health system Ecology social code Civil Criminal Procedure commentary (commentary) on the criminal Criminal Code normative resolution of the Supreme Court, Republic of Kazakhstan
