Article 525. Turnover and imports exempt from Value Added Tax in the Eurasian Economic Union tax code of the Republic of Kazakhstan

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 1. turnover for the sale of::

 1) works, services specified in Chapter 48 of this code, if the Republic of Kazakhstan is the place of their implementation;

 2) services for the repair of goods imported into the territory of the Republic of Kazakhstan from the territory of the EAEU member states, including its restoration, replacement of components.

 Documents provided for in paragraph 3 of Article 515 of this code are documents confirming the provision of services provided in this subparagraph.

 The list of services provided in this subparagraph shall be approved by the authorized body;

 3) International Communication Services provided by a taxpayer of the Republic of Kazakhstan to a taxpayer of another EAEU member state.

 2. The following:

 1) Paragraph 1 of Article 479 of this Code 1), 2), 4) – 8) import of goods provided for in subitems 10) – 18) is exempt from Value Added Tax.

 The procedure for exempting imports of goods specified in this subparagraph from Value Added Tax within the EAEU is determined by the authorized body;

 2) import of imported goods within the guaranteed provision of services provided for in the contract (contract) is exempt from Value Added Tax.

 Confirmation of the importation of goods within the framework of the provision of guaranteed services is the contract (contract), which served as the basis for the purchase of goods, providing for the provision of guaranteed services, accompanying documents for the goods, the act of guilt and defect confirmed by the participants in the contract (contract) ;

 3) if the following conditions are met:

 in relation to vehicle manufacturers – if there is an agreement on the industrial assembly of motor vehicles or an agreement on the industrial assembly of vehicles with the authorized body in the field of state support for innovative activities;

 in relation to agricultural machinery manufacturers-if there is an agreement with the authorized body in the field of state support for innovative activities on the industrial assembly of agricultural machinery;

 regarding component manufacturers – if there is an agreement with the authorized body in the field of state support for innovative activities on the industrial assembly of components for vehicles and (or) agricultural machinery, The import of raw materials and (or) materials as part of vehicles and (or) agricultural machinery, as well as their components, placed by a legal entity under the customs procedure of the free warehouse or the free customs zone of the Special Economic Zone "Qyzyljar" within the framework of a special investment contract concluded with the authorized body for the conclusion of special investment contracts, determined by the Government of the Republic of Kazakhstan, is exempt from Value Added Tax.

 3.if the goods previously imported into the territory of the Republic of Kazakhstan are used for purposes other than those exempted from Value Added Tax on import in accordance with the legislation of the Republic of Kazakhstan, the value added tax on the import of such goods is subject to payment on the last day of the period established by this code for payment of Value Added Tax upon import of goods.

 4.the interest paid by the lessee – taxpayer of the Republic of Kazakhstan to the lessor of another EAEU member state under the lease agreement is exempt from Value Added Tax.

 5. a legal entity that has concluded a special investment contract with the authorized body for concluding special investment contracts, determined by the Government of the Republic of Kazakhstan, subject to the following conditions::

 1) if the goods are placed under the customs procedure of a free customs zone or a free warehouse;

 2) the customs procedure of a free customs zone or a free warehouse ends with the customs procedure of removal for domestic consumption;

 3) when importing goods containing finished products produced on the territory of a special economic zone or free warehouse, if the identification of goods containing finished products is carried out in accordance with the customs legislation of the Republic of Kazakhstan.

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 525. Tax reporting code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)

1.individual entrepreneurs (with the exception of individual entrepreneurs applying a special tax regime for small businesses) and legal entities on objects of taxation used (subject to use) in entrepreneurial activity submit to the tax authorities at the location of the objects of Taxation a calculation of current tax payments for tax obligations determined as of the beginning of the tax period no later than February 15 of the current tax period.

2. within a period not later than ten calendar days before the start of the deadline for payment of current payments by the taxpayer in the next (tax period) :

calculation of current payments – in case of tax obligations during the tax period, except for those arising after the deadline for paying current payments;

provides an additional calculation of current payments when tax liabilities change during the tax period – with appropriate adjustment of the amounts of current payments and their distribution in equal shares for the upcoming payment periods.

At the same time, the calculation of current payments or additional calculation of current payments is submitted as of the first day of the month when the next period of payment of current payments begins, for objects for which tax obligations have arisen or changed.

When tax obligations arise after the deadline for paying current payments, taxpayers do not submit a calculation of current payments.

3. the tax return shall be submitted to the tax authorities at the location of the objects of taxation no later than March 31 of the year following the reporting tax period:

1) legal entities;

2) individual entrepreneurs – for tax obligations determined by the objects of taxation used (subject to use) in entrepreneurial activity;

3) individuals (including persons engaged in private practice) – for tax obligations determined by the objects of taxation used (subject to use) in entrepreneurial activity and (or) in activities related to such private practice.

Warning. Article 525 as amended by the law of the Republic of Kazakhstan dated 02.04.2019 No. 241 - VI (effective from 01.01.2018).

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

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