Article 508. Payment of value added tax on imported goods by the method of offsetting Kazakhstan Republikasyn Salyk codex

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 1. Value added tax is paid by the method of offsetting in the manner prescribed by this Article by the value added tax payers specified in subparagraph 1) of paragraph 1 of Article 447 of this Code for the following goods placed under the customs procedure of release for domestic consumption:

 1) equipment;

 2) agricultural machinery;

 3) freight rolling stock of motor transport;

 4) helicopters and airplanes;

 5) Marine vessels;

 6) railway locomotives and wagons;

 7) spare parts for the goods specified in subitems 2) – 6) of this paragraph;

 8) breeding animals and artificial insemination equipment;

 9) live cattle.

 The list of specified goods and the procedure for its formation are approved by the Government of the Republic of Kazakhstan.

 This list includes goods that are not manufactured in the territory of the Republic of Kazakhstan.

 This list includes the goods specified in subitems 8) and 9) of the first part of this paragraph, which do not cover the needs of the Republic of Kazakhstan.

 2. The provisions of this article regarding the payment of value-added tax by the offsetting method shall apply to goods imported by the value-added tax payer specified in subparagraph 1) of paragraph 1 of Article 447 of this Code.:

 1) not intended for further sale or transfer to international financial leasing;

 2) for the purpose of transfer to financial leasing, with the exception of transfer to international financial leasing;

 3) those specified in subparagraph 7) of the first part of paragraph 1 of this Article, used in the production of agricultural machinery included in the list established by the authorized body in the field of development of the agro-industrial complex in coordination with the central authorized body for state planning and the authorized body.

 3. The amount of value-added tax paid by the offset method is reflected in the value-added tax return simultaneously in accrual and offset in accordance with the procedure established by the tax legislation of the Republic of Kazakhstan.

 In case of violation during the mandatory period of use of the requirements established by paragraph 2 of this Article, value-added tax on imported goods shall be payable with a penalty charge from the deadline set for the payment of value-added tax on imported goods, in the manner and amount determined by the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan.. The mandatory period for the use of imported goods is the period from the date of release of goods for domestic consumption on the territory of the Republic of Kazakhstan.:

 five years – for imported goods (excluding poultry);

 18 months – for farm poultry.

 At the same time, they are not violations of the requirements established by this article.:

 1) the forced slaughter of animals specified in subitems 8) and 9) of the first part of paragraph 1 of this Article, and (or) the sale of meat and meat products obtained as a result of such forced slaughter, or the loss (death) of such animals within the limits of natural loss rates.

 The procedure for forced slaughter and the rates of natural loss are approved by the authorized body in the field of development of the agro-industrial complex.;

 2) export of goods in accordance with the customs procedure of re-export of previously imported goods, subject to the conditions of placing the goods under the customs procedure of re-export;

 3) de-registration for value added tax after the release of goods;

 4) disposal (write-off) of the goods as a result of an accident, crash and (or) malfunction in the presence of a document confirming the impossibility of restoring the specified goods.

 4. The sale of goods for which the value-added tax on imported goods has been paid by the offset method, after the expiration of the mandatory period of use from the date of their release for domestic consumption on the territory of the Republic of Kazakhstan, is not subject to value-added tax on imported goods.

 The provisions of this paragraph shall also apply to the sale after December 31, 2008 of goods imported before December 31, 2008 for their own production needs, upon import of which the value added tax was paid by the offset method.

 5. Turnover on the sale of goods specified in paragraph 1 of this Article, for which value-added tax has been paid by the offset method, is exempt from value-added tax upon transfer to financial leasing.

 The provision of this paragraph also applies to the transfer after December 31, 2008 to financial leasing of goods imported before December 31, 2008 for their own production needs, for which the value-added tax was paid using the offset method.

Kazakhstan Republikasyn 2025 zhylgy 18 shildegi No. 214-VIII KRZ Codex

President

Republic of Kazakhstan

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2026 zhyl 1 kantardan bastap "Salyk zhane budget tolenetin baska da mindetti tolemder turaly" 2017 zhylgy 25 zheltoksandagi Kazakhstan Republikasi Codexin (Salyk codexi) kushi joyldy dep tanylsyn, 2025 zhylgy 18 shildedegi No. 214-VIII KRZ Salyk codexinin koldanyska engiziluine bailanysty.

Article 508. Tax rates on lands of specially protected natural territories, forest and water resources of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. Lands of specially protected natural territories, forest and water resources used for agricultural purposes shall be subject to land tax at the basic rates established by Article 503 of this Code, subject to the conditions of paragraph 1 of Article 510 of this Code.

2. Lands of specially protected natural territories, forests and water resources provided to individuals and legal entities for use for purposes other than agricultural purposes shall be subject to taxation at the rates established by Article 506 of this Code, subject to the conditions of paragraph 1 of Article 510 of this Code.

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