Article 528. Features of determining value added tax payers when importing goods tax code of the Republic of Kazakhstan

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 1.if the goods are purchased by the taxpayer of the Republic of Kazakhstan on the basis of an agreement (contract) concluded by the taxpayer of another EAEU member state, the payment of Value Added Tax is carried out by the taxpayer of the Republic of Kazakhstan (owner of the goods or commission agent, attorney, operator) imported into the territory of the goods.

 For the purposes of this chapter, the owner of the goods should be understood as a person who has the right to own the goods or whose transfer of ownership of the goods is provided for by the contract (contract).

 2.if goods are purchased by a taxpayer of the Republic of Kazakhstan on the basis of a contract (contract) concluded with a taxpayer of another EAEU member state, and at the same time the goods are imported from the territory of a third EAEU member state, Value Added Tax is paid by the taxpayer of the Republic of Kazakhstan-the owner of the goods, to whose territory the goods were imported.

 3.if the goods are transferred by a taxpayer of one member state of the EAEU to a taxpayer of the Republic of Kazakhstan on the basis of a commission, Assignment Agreement and the goods are imported from the territory of a third member state of the EAEU, the payment of Value Added Tax is carried out by the taxpayer-commission agent, attorney of the Republic of Kazakhstan, whose territory the goods were imported.

 4.if a taxpayer of the Republic of Kazakhstan purchases goods previously imported into the territory of the Republic of Kazakhstan by a taxpayer of another EAEU member state in an exhibition and fair trade organized by another taxpayer of the Republic of Kazakhstan, on which Value Added Tax has not been paid, the payment of Value Added Tax is carried out by a taxpayer of the Republic of Kazakhstan-the owner of the goods or a commission agent, a proxy (operator).

 In the exhibition and fair trade organized by the taxpayer of the Republic of Kazakhstan, when goods previously imported from the territory of the EAEU member states to the territory of the Republic of Kazakhstan, on which Value Added Tax has not been paid, are purchased by the taxpayer of the Republic of Kazakhstan, the value added tax is paid by the owner of the goods in the presence of

 In the absence of contracts (contracts) for the purchase and sale of goods, the payment of Value Added Tax on such goods is carried out by the taxpayer of the Republic of Kazakhstan, who organized the exhibition and fair trade.

 A taxpayer of the Republic of Kazakhstan organizing exhibition and fair trade is obliged to notify the tax authority at his place of residence in writing about such trade ten working days before its holding, with the attachment of a list of participants in the trade from the EAEU member states.

 The procedure for monitoring the payment of Value Added Tax on exhibition and fair trade is determined by the authorized body.

 5.if the goods are purchased on the basis of a contract between a taxpayer of the Republic of Kazakhstan and a taxpayer of a state that is not a member of the EAEU, and at the same time the goods are imported from the territory of another member state of the EAEU, the value added tax is paid by the taxpayer of the Republic of Kazakhstan-the owner of the goods, or the commission agent, attorney (operator), whose territory the goods were imported.

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 528. Object of taxation code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)

On the territory of the Republic of Kazakhstan:

1) residential buildings, buildings, country houses, garages, parking spaces and other structures, structures, premises owned by them on the right of ownership;

2) the object of property tax on individuals is land plots owned by individuals on the right of ownership.

Warning. Article 528 as amended by the laws of the Republic of Kazakhstan dated 10.12.2020 No. 382 – VI (effective from 01.01.2020); as amended by the laws of the Republic of Kazakhstan dated 20.12.2021 No. 85-VII (effective from 01.01.2022).

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