Article 498. The specifics of issuing invoices in certain cases of the Tax Code of the Republic of Kazakhstan
1. When selling (purchasing) goods, works, and services by the operator in the cases provided for in paragraph 3 of Article 507 of this Code, an invoice is issued in accordance with the requirements of this chapter, indicating the operator's details as a supplier (buyer).
2. The statement of an invoice to the buyer of goods, works, and services sold on the terms corresponding to the contract of assignment is carried out by the attorney with the reflection of the principal's details, and in the cases provided for in paragraph 2 of Article 455 of this Code, by the attorney in the manner prescribed by this section.
3. In the event that a taxpayer issues an invoice earlier than the date of the turnover for the entire turnover for the calendar year for the sale of periodicals or other mass media products, including those posted on an Internet resource in publicly accessible telecommunications networks, the invoice separately indicates the amount of sales turnover and the corresponding amount of value added tax, attributable to each tax period included in such a calendar year.
The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.
President
Republic of Kazakhstan
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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 498. Payers of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. Land tax payers are persons who have taxable objects:
1) on the right of ownership;
2) on the right of permanent land use;
3) on the right of primary gratuitous temporary land use.
2. By its decision, a legal entity has the right to recognize its structural subdivision as an independent payer of land tax.
Unless otherwise established by this article, the decision of a legal entity on such recognition or termination of such recognition shall enter into force on January 1 of the year following the year of such decision.
If a newly created structural subdivision of a legal entity is recognized as an independent payer of land tax, the decision of the legal entity on such recognition shall enter into force from the date of the establishment of this structural subdivision or from January 1 of the year following the year of the establishment of this structural subdivision.
3. Unless otherwise established by this Article, they are not land tax payers.:
1) taxpayers applying a special tax regime for peasant or farm farms on land plots used in activities covered by this special tax regime;
2) state institutions and state educational institutions of secondary education;
3) state-owned enterprises of correctional institutions of the authorized state body in the field of execution of criminal penalties;
4) excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2020); 5) excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2020); 6) excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2020); 7) religious associations.
4. The taxpayers specified in subitems 3) and 7) of paragraph 3 of this Article are tax payers on land plots transferred for use, trust management or under a lease agreement.
5. The payer of tax on land plots transferred by state institutions to trust management is determined in accordance with Article 41 of this Code.
The footnote. Article 498 as amended by the Laws of the Republic of Kazakhstan dated 05/06/2020 No. 324-VI (effective from 01.01.2020); dated 12/10/2020 No. 382-VI (effective from 01.01.2020).
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