Article 499. Issuance of an adjusted invoice tax code of the Republic of Kazakhstan

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 1.The Corrected invoice is issued if it is necessary to make changes and (or) additions to the previously issued invoice, correct errors that do not lead to the replacement of the supplier of goods, works, services and (or) the recipient.

 When issuing an adjusted invoice, the previously issued invoice is canceled, and in the presence of additional invoices, they are also canceled.

 In order to recover canceled additional invoices, additional invoices are issued to the corrected invoice.

 2. Adjusted invoice:

 1) comply with the requirements established by this chapter for issuing invoices;

 2) the following information:

 note that the invoice is adjusted;

 serial number and date of issue of the corrected invoice;

 must contain the serial number and date of issue of the revoked invoice.

 3. according to the corrected invoice issued on paper, such an invoice is issued in one of the confirmation of receipt by the recipient of goods, works, services:

 1) confirmation of such an invoice by the recipient of goods, works, services with signatures and seals in accordance with paragraph 6 of Article 492 of this code;

 2) sending by the supplier of goods, works, services such an invoice by registered mail to the address of the recipient of goods, works, services and the presence of a notification of its receipt;

 3) signed and signed by the recipient of goods, works, services:

 for legal entities – if this person must have a seal in accordance with the legislation of the Republic of Kazakhstan, its name is contained and the organizational and legal form is indicated;

 for individual entrepreneurs-in the presence of a seal, it is mandatory to have a letter of receipt of such an invoice with a seal containing the surname, first name and patronymic and (or) name.

 4. recipient of goods, works, and services on an adjusted invoice issued in electronic form:

 1) if the recipient of such an adjusted invoice is a payer of Value Added Tax-confirm the issuance of such an invoice or reject it in case of disagreement. At the same time, if there is confirmation from the recipient of such an invoice, the invoice is considered issued;

 2) if the recipient of the corrected invoice is not a Value Added Tax payer-within ten calendar days from the date of receipt of the corrected invoice, it has the right to refuse to issue such an invoice. If such a rejection is not made within the period specified in this subparagraph, then the invoice is considered confirmed by the recipient of the goods, works, services. At the same time, the recipient has the right to apply to the supplier of goods, works, services with a request to withdraw such an adjusted invoice.

 The provisions of this article shall not apply in cases stipulated by Article 500 of this code.

 5.the successor of the reorganized legal entity does not issue an adjusted invoice, except in cases of reorganization by reorganization.

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 499. Determination of the payer in certain cases Code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)

1.each of these persons is a payer of land tax on a land plot jointly owned (used) by several persons, with the exception of a land plot that is part of the assets of a mutual investment fund, unless otherwise provided by documents certifying the right to own or use land plots or an agreement of the parties.

The payer of the land tax is the management company of this mutual investment fund for the land plot, which is part of the assets of the Mutual Investment Fund.

2.excluded by the law of the Republic of Kazakhstan dated 10.12.2020 No. 382 – VI (effective from 01.01.2020).

3. in the absence of identification documents for the land plot, for the recognition of the user as a payer of land tax in relation to the land plot:

1) when a land plot is transferred from state ownership – acts of state bodies on the transfer of a land plot;

2) in other cases – on the basis of Civil Law transactions or on other grounds provided for by the legislation of the Republic of Kazakhstan, the basis is the actual possession and use of such a plot.

4.in accordance with the financial leasing agreement, the lessee is a payer of land tax on a land plot transferred (received) for financial leasing together with a real estate object.

Warning. Article 499 as amended by the law of the Republic of Kazakhstan dated 10.12.2020 No. 382 – VI (effective from 01.01.2020).

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