Article 509. Payment of Value Added Tax on goods imported into the territory of the Republic of Kazakhstan from the territory of the EAEU member states by offsetting the tax code of the Republic of Kazakhstan
1. the following goods are imported into the territory of the Republic of Kazakhstan from the territory of the EAEU member states:
1) equipment;
2) agricultural machinery;
3) mobile cargo composition of road transport;
4) helicopters and aircraft;
5) sea vessels;
6) railway locomotives and wagons;
7) spare parts for the goods specified in subitems 2 – - 6) of this item;
8) equipment for breeding livestock and artificial insemination;
9) payers of Value Added Tax on live cattle specified in subitem 1) of Item 1 of Article 447 of this Code pay Value Added Tax by offsetting method in accordance with the procedure established by this article.
The list of these goods and the procedure for its formation are approved by the Government of the Republic of Kazakhstan.
This list includes goods that are not produced in the territory of the Republic of Kazakhstan.
This list includes goods specified in subitems 8) and 9) of part one of this paragraph that do not cover the needs of the Republic of Kazakhstan.
2. the provisions of this article in terms of payment of Value Added Tax by offsetting method shall be brought by the value added tax payer specified in subitem 1) of Item 1 of Article 447 of this code:
1) not intended for further sale or transfer to international financial leasing;
2) for the purpose of financial leasing, except for the transfer to international financial leasing;
3) goods 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, specified in subparagraph 7) of part one of Paragraph 1 of this article.
3. The Value Added Tax Payer specified in subitem 1) of Item 1 of Article 447 of this Code shall submit to the tax authority simultaneously with the application for importation of goods and payment of indirect taxes:
1) documents specified in Paragraph 2 of Article 530 of this code;
2) documents containing the main technical and commercial characteristics of the goods, allowing to attribute the goods to a specific commodity sub-sub-position of the unified commodity nomenclature of foreign economic activity of the EAEU. If necessary, photos, drawings, drawings, passports of products, samples, samples of goods and other documents are provided.
4.the import of the goods specified in Paragraph 1 of this article shall be made without actual payment of Value Added Tax, provided that excise taxes on excisable goods are paid in accordance with the established procedure.
5.the amount of Value Added Tax paid by the offsetting method is reflected in the declaration on Value Added Tax in the manner determined by the tax legislation of the Republic of Kazakhstan at the same time as accrual and offsetting.
In case of violation of the requirements established by Paragraph 2 of this article during the mandatory period of operation, Value Added Tax on imported goods shall be subject to payment in accordance with the procedure and in the amount determined by the tax legislation of the Republic of Kazakhstan from the date established for payment of Value Added Tax on import of goods. The mandatory period of use of imported goods is the period starting from the date of import of goods into the territory of the Republic of Kazakhstan:
for imported goods (excluding agricultural birds) - five years;
on agricultural birds - 18 months.
At the same time:
1) forced slaughter of animals specified in subitems 8) and 9) of part one of Paragraph 1 of this article and (or) sale of meat and meat products obtained as a result of such forced slaughter, or reduction (death) of such animals within the limits of natural reduction standards, is not a violation of the requirements established by this article.
The procedure for forced slaughter of animals and the norms of natural decline are approved by the authorized body in the field of development of the agro-industrial complex;
2) deregistration for Value Added Tax after the date of acceptance of imported goods for accounting, determined in accordance with article 516 of this code;
3) withdrawal (write-off) of goods as a result of an accident, accident and (or) defect in the presence of a document confirming the impossibility of restoring the specified goods is not a violation of the requirements established by this article.
6.turnover for the sale of goods specified in Paragraph 1 of this article, where Value Added Tax is paid by offsetting method, is exempt from Value Added Tax when transferring to financial leasing.
7.the provisions of this article also apply to goods imported from the territory of the EAEU member states to the territory of the Republic of Kazakhstan under leasing agreements (contracts) in terms of the amount of Value Added Tax, which falls on the amount of the lease payment provided for by the lease agreement, for which interest is not charged.
The code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII zrk.
President
Republic of Kazakhstan
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From January 1, 2026, the draft code of the Republic of Kazakhstan from December 25, 2017 "on taxes and other related payments in the budget" (the tax code) in connection with the introduction of the tax code from July 18, 2025 No. 214-VIII of the Republic of Kazakhstan.
Article 509. Tax rates for land plots allocated for parking lots (parking lots), gas stations, where the casino is located, as well as land plots that are not used for relevant purposes or are used in violation of the legislation of the Republic of Kazakhstan code on taxes and other related fees in the budget (tax code) of the Republic of Kazakhstan
1.the land allocated to gas stations of localities is subject to taxation at the base rates for the land of localities, increased tenfold, established in Column 3 of the table of Article 505 of this code.
Land of other categories allocated to gas stations is subject to taxation for the land of a nearby settlement at the base rates for the land of settlements, increased tenfold, established in Column 3 of the table of Article 505 of this code. At the same time, the nearest settlement, on the land of which the base rates are applied when calculating the tax, is determined by the local representative body.
By decision of the local representative body, tax rates may be reduced, but not less than those established by Article 505 of this code.
2.the location of the casino in localities is subject to taxation at the base rates for the land of localities, increased tenfold, established by Article 505 of this code.
Land of other categories in which the casino is located is subject to taxation at the base rates, increased tenfold, for the land of the nearest settlement, with the exception of the land on which the housing stock is located, including structures and buildings adjacent to it, for the land of the settlements established by Article 505 of this code.
The basic rates used in calculating the tax on the land of a settlement are established by the local representative body.
By decision of the local representative body, tax rates may be reduced, but not less than those established by Article 505 of this code.
3.land allocated to parking lots (parking lots) of localities is subject to taxation at the basic rates for land of localities established in Column 3 of the table of Article 505 of this code.
For the land of a settlement located near the land of other categories allocated for parking lots (parking lots), it is subject to taxation at the basic rates for the land of settlements established in Column 3 of the table of Article 505 of this code. At the same time, the nearest settlement, on the land of which the base rates are applied when calculating the tax, is determined by the local representative body.
The basic tax rate for the location of parking lots (parking lots) can be increased by decision of the local representative body, but it will not be more than ten times. The increase in the Rates provided for in this paragraph, established by the local representative body, is made depending on the categories of parking lots (parking lots).
At the same time, it is prohibited to individually reduce or increase land tax rates for individual taxpayers.
4. 24 of the table of Article 505 of this code for land plots intended for the construction of objects and not used for relevant purposes or used in violation of the legislation of the Republic of Kazakhstan – In addition to the rates specified in lines 27, the basic tax rates established by articles 505, 506 and 507 of this code and this article are increased tenfold from the date of submission by the authorized body for control over land use and protection to the owner or land user of a written instruction on the need to use the land plot for its intended purpose and (or) eliminate violations of the legislation of the Republic of Kazakhstan.
For the purposes of part one of this paragraph and paragraph 5 of this article, the procedure for determining land plots that are not used for the relevant purposes or used in violation of the legislation of the Republic of Kazakhstan is determined by the central authorized body for Land Management in coordination with the authorized body.
4. 24 of the table of Article 505 of this code for land plots intended for the construction of objects and not used for relevant purposes or used in violation of the legislation of the Republic of Kazakhstan – In addition to the rates specified in lines 27, the basic tax rates established by articles 505, 506 and 507 of this code and this article are increased tenfold from the date of submission by the authorized body for control over land use and protection to the owner or land user of a written instruction on the need to use the land plot for its intended purpose and (or) eliminate violations of the legislation of the Republic of Kazakhstan.
For the purposes of part one of this paragraph and paragraph 5 of this article, the procedure for determining land plots that are not used for the relevant purposes or used in violation of the legislation of the Republic of Kazakhstan is determined by the central authorized body for Land Management in coordination with the authorized body.
The provisions of this paragraph do not apply to an organization specializing in improving the quality of credit portfolios of second-tier banks, the sole shareholder of which is the Government of the Republic of Kazakhstan, and its subsidiaries.
5. For agricultural land plots not used for their intended purpose or used in violation of the legislation of the Republic of Kazakhstan, the basic tax rates established by Article 503 of this code are increased twenty times from the date of submission to the owner or land user of a written instruction on elimination of violations of the requirements of the land legislation of the Republic of Kazakhstan by the territorial subdivision
The provisions of this paragraph do not apply to an organization specializing in improving the quality of credit portfolios of second-tier banks, the sole shareholder of which is the Government of the Republic of Kazakhstan, and its subsidiaries.
6.the procedure for submitting information on land plots specified in paragraphs 4 and 5 of this article to the tax authorities of the authorized body for control over land use and protection is determined by the authorized body.
7.land tax on land plots specified in paragraphs 4 and 5 of this article, The Information of which is provided by the territorial subdivision for Land Management, exercising state control over the use and protection of land in regions, cities of Republican significance, the capital, shall be calculated by the tax authorities based on the established rates of land tax and the area of the land plot,
Code of the Republic of Kazakhstan dated December 25, 2017 No. 120-VI.
This Code establishes the basic principles of taxation, regulates power relations on the procedure for establishing, introducing, changing, canceling, calculating and paying taxes and other mandatory payments to the budget, as well as relations related to the fulfillment of a tax obligation.
The Republic Of Kazakhstan
President
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