Article 510. Relations with the budget for Value Added Tax the tax code of the Republic of Kazakhstan

Home / Codes / Article 510. Relations with the budget for Value Added Tax the tax code of the Republic of Kazakhstan

 1.excess of the amount of offset value added tax at the end of the reporting tax period over the amount of recorded tax formed by the declaration with the result of growth (hereinafter referred to as the amount of excess tax) shall be credited to the account of upcoming payments on Value Added Tax (hereinafter referred to as the tax for the purpose of this article).

 The amount of tax excess is not included in the calculation of tax payment for imported goods and (or) when purchasing works and services from a non-resident.

 2. these:

 1) overpaid tax to the budget in accordance with paragraph 1 of Chapter 10 of this code;

 2) the amount of tax excess in accordance with paragraph 2 of Chapter 10 of this code;

 3) on other grounds in accordance with paragraph 3 of Chapter 10 of this code, the tax is subject to refund from the budget.

 3. for taxpayers excluded from the taxpayer's registration:

 in case of non-fulfillment of the conditions provided for in Paragraph 2 of Article 496 of this code, as of the date of removal of the taxpayer from the register;

 the amount of tax excess formed after the fulfillment of the requirements specified in subitem 3) of Item 1 of Article 439 of this code is subject to write-off.

 Write-off of tax excess from the taxpayer's personal account is carried out in accordance with the procedure for maintaining a personal account determined by the authorized body.

The code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII zrk.

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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 510. Adjustment of basic tax rates code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)

1.local representative bodies have the right to reduce or increase land tax rates by no more than 50 percent of the basic land tax rates established by articles 505 and 506 of this code on the basis of land zoning projects (schemes) conducted in accordance with the land legislation of the Republic of Kazakhstan.

At the same time, it is prohibited to individually reduce or increase land tax rates for individual taxpayers.

At the same time, such a decision to reduce or increase land tax rates is made by the local representative body no later than December 1 of the year preceding the year of its introduction and comes into force from January 1 of the year following the year of its adoption.

The decision of the local representative body to reduce or increase land tax rates is subject to official publication.

The provisions of the first part of this paragraph do not apply to land plots specified in Article 509 of this code.

2. when calculating land tax, the following payers apply a coefficient of 0 to the corresponding rates:

1) legal entities defined in paragraph 3 of Article 290 and Paragraph 1 of Article 291 of this code;

2) organizations operating in the territory of Special Economic Zones – on land plots located in the territory of the Special Economic Zone and used in the implementation of priority types of activities specified in Article 708 of this code, taking into account the rules established by Chapter 79 of this code;

3) organizations implementing an investment priority project – on land plots used for the implementation of an investment priority project, taking into account the rules established by Article 712 of this code.

4) effective until 01.01.2020-by the law of the Republic of Kazakhstan dated 25.12.2017 No. 121-VI;

5) persons who have concluded an investment agreement and apply the provisions of Chapter 80-1 of this code-on land plots used for the implementation of an investment project.

3. when calculating the tax, the following payers apply a coefficient of 0.1 to the corresponding rates:

1) children's health institutions – on land plots used by such children's health institutions in their activities for children's health;

2) state – owned enterprises, the main activity of which is the fire-fighting arrangement of forests, the fight against fires, forest pests and diseases, the reproduction of natural biological resources and the implementation of works on increasing the ecological potential of forests-on land plots that they use in this activity;

3) state-owned enterprises for the purpose of reproduction of fish-on land plots that they use in activities for reproduction of fish;

4) Medical and production enterprises at psychoneurological and tuberculosis institutions;

5) technological parks – on land plots used for the implementation of the main type of activity provided for by the entrepreneurial code of the Republic of Kazakhstan.

The provisions of this subparagraph may be applied simultaneously by technological parks that meet the following conditions:

such technological parks are created in accordance with the entrepreneurial code of the Republic of Kazakhstan;

50 or more percent of the voting shares (participation shares) of such technology parks belong to the National Development Institute in the field of technological development;

6) non-profit organizations defined in accordance with paragraph 1 of Article 289 of this code, with the exception of religious associations and non-profit organizations specified in paragraph 4 of Article 289 of this code;

7) legal entities defined in Paragraph 2 of Article 290 of this code-on land plots used in the implementation of the types of activities specified in Paragraph 2 of Article 290 of this code.

4. The provisions of subparagraph 1) of Paragraph 2 of this article and subparagraphs 4), 6) and 7) of Paragraph 3 of this article provide for the provision of a land plot and (or) part of it (together with buildings, structures, structures on it or without them) under a property lease (lease) agreement, with the exception of the case when income from the provision of a land plot and (or) its part under a Property Lease (Lease) Agreement, , it is not used in cases of commissioning on other grounds or using them for commercial purposes.

When applying the provisions of part one of this paragraph:

taxpayers are obliged to keep separate records of the objects of taxation;

the amount of land tax on a part of a land plot is determined by the specific weight of the area of a part of such a plot to the total area of the entire land plot.

Warning. Article 510 as amended by the law of the Republic of Kazakhstan dated 10.12.2020 No. 382 – VI (for the procedure of entry into force, See Article 2).

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