Article 501. Recall of the invoice tax code of the Republic of Kazakhstan
1.recall of an invoice issued in electronic form is made in order to invalidate the issuance of an invoice. The invoice recall is made by the taxpayer who issued the invoice.
2. recipient of goods, works, and services on a revoked invoice issued in electronic form:
1) if the recipient of such an invoice is a Value-Added Tax Payer, it is obliged to confirm or reject such an invoice in case of withdrawal. At the same time, if there is confirmation from the recipient of such an invoice, the invoice is considered withdrawn;
2) if the recipient of the invoice is not a Value Added Tax payer-within ten calendar days from the date of revocation of the invoice, he / she has the right to reject the revocation of such invoice. If such rejection is not made within the period specified in this subparagraph, then the recall of 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 restore the previously issued invoice.
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 501. Determination of the object of taxation in certain cases Code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)
1.the object of taxation for railway transport organizations is land plots transferred to objects of railway transport organizations in accordance with the procedure established by the legislation of the Republic of Kazakhstan, including land plots on which Railways, isolation strips, railway stations, train stations are located.
2.land plots transferred in accordance with the procedure established by the legislation of the Republic of Kazakhstan, including land plots occupied by power transmission lines and substations, are subject to taxation for organizations of energy and electrification systems with power transmission lines on their balance sheet.
3.the object of taxation is land plots transferred in accordance with the procedure established by the legislation of the Republic of Kazakhstan, including land plots occupied by oil pipelines, gas pipelines, on the balance sheet of organizations engaged in oil and gas production, transportation.
4.the object of taxation for communication organizations that have radio relay, air, cable communication lines on the balance sheet of land plots transferred in accordance with the procedure established by the laws of the Republic of Kazakhstan, including land plots occupied by communication lines.
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
