Article 502. Calculation of Value Added Tax Tax Code of the Republic of Kazakhstan

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 1. Value Added Tax is calculated for the tax period in the following order, with the exception of Value Added Tax calculated on taxable imports:

 the amount of Value Added Tax calculated from the taxable turnover

 get

 the amount of Value Added Tax allowed for offsetting, determined in accordance with articles 488 and 489 of this code

 get

 additional amount of offset value added tax determined in accordance with article 490 of this code.

 2. the amount of Value Added Tax calculated from the taxable turnover is determined in the following order:

 increase in taxable turnover reduced and (or) increased by the amount of turnover provided for in articles 464 and 465 of this code, with the exception of the rate established by paragraphs 1, 2 and 3 of Article 503 of this code and sales turnover specified in Chapter 47 of this code

 add

 increase of the rate established by paragraph 4 of Article 503 of this code and sales turnover reduced and (or) increased by the amount of turnover provided for in articles 464 and 465 of this code, specified in Chapter 47 of this code.

 3. if the result of the settlement provided for in Paragraph 1 of this article:

 1) if it has a positive value, such a result is the amount of tax payable to the budget in accordance with the procedure established by this code;

 2) if it has a negative value, such a result is an excess of the amount of the offset value added tax over the amount of the calculated tax.

 4.the amount of Value Added Tax for a non-resident is calculated by applying the rate provided for in Paragraph 1 of Article 503 of this code to the amount of turnover for the purchase of works and services from a non-resident.

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.

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