Article 529. Features of calculating value added tax when importing goods from the territories of the EAEU member states to the territory of the Republic of Kazakhstan under the terms of the commission (assignment) tax code of the Republic of Kazakhstan

    1.when a commission agent (principal) imports goods into the territory of the Republic of Kazakhstan on the basis of the terms of the commission (assignment), the commission agent (principal) is responsible for calculating and transferring value added tax on imported goods to the budget.

    At the same time, the amounts of Value Added Tax paid by the commission agent (attorney) for goods imported into the territory of the Republic of Kazakhstan must be accounted for by the buyer of such goods on the basis of an invoice issued by the commission agent (attorney) in the name of the buyer, as well as a copy of the application for importation of goods and payment of indirect taxes, provided for in paragraph 7 of Article 530 of this code, marked by the tax authority.

    2.sales turnover of the commission agent is not the sale of goods, performance of work or provision of services by the commission agent on his own behalf and at the expense of the commission agent.

    3.the sale of goods, performance of work or provision of services by the principal on behalf of and at the expense of the principal is not a turnover of the principal for sale.

    4.issuance of invoices for goods imported into the territory of the Republic of Kazakhstan under the terms of the Commission (order) concluded between the taxpayer-principal (principal) of the EAEU member state and the taxpayer – commission agent (principal) of the Republic of Kazakhstan selling goods in the territory of the Republic of Kazakhstan shall be carried out by the commission agent (principal). At the same time, the invoice is issued indicating the supplier's status as a "commission agent" ("principal").

    The invoice issued by the commission agent (attorney) to the buyer must indicate the details established by Paragraph 2 of Article 207 of this code, the cost of goods excluding value added tax, as well as the number and date of the application for importation of goods and payment of indirect taxes attached to the invoice.

    The amount of Value Added Tax paid by the commission agent (attorney) for imported goods is highlighted in a separate line in the invoice.

    Such an invoice is accompanied by a copy of the application for the import of goods and the payment of indirect taxes received from the commission agent (principal), which is the basis for offsetting Value Added Tax paid by the commission agent (principal) when importing goods.

    Value Added Tax on imported goods paid by the commission agent (attorney) when importing goods into the territory of the Republic of Kazakhstan is not accounted for by the commission agent (attorney).

    5.the date of acceptance of imported goods for registration by the commission agent (attorney) is the date of conclusion of the taxable import when importing goods into the territory of the Republic of Kazakhstan on the basis of the terms of the commission (assignment).

    For the purposes of this paragraph, the date of acceptance for accounting is the date of the primary document confirming the transfer of goods drawn up by the principal (principal) in the name of the commission agent (principal).

    6.the amount of taxable turnover of the commission agent (principal) when selling goods, performing works, rendering services in cases that meet the terms of the Commission (assignment) agreement is determined on the basis of remuneration under the commission (assignment) agreement.  

Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII kr

President    

Republic of Kazakhstan     

© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the 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 529. Tax base code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)  

     1. the cost of taxable objects, determined by the state corporation" government for citizens " as of January 1 of each year following the reporting year, is the tax base for residential buildings, summer cottages for individuals, which is determined in the following order:  

     K = K B X S x k Fiz X K functions x k aim x k MCI. ozg, here:

     K-the cost of property for tax purposes;

     K B-the basic cost of one square meter of housing, summer cottage construction;

     S-useful area of a residential building, Country House, expressed in square meters;

     K Fiz – coefficient of physical wear;

     K funcc-coefficient of functional wear;

     K-coefficient of division by region;

     K MCI. ozg-coefficient of change in the monthly calculation index.

     2. the basic cost of one square meter of housing, dacha construction in national currency (P) is determined in the following amounts depending on the type of settlement: 

     At the same time, the categories of localities are determined in accordance with the classifier of administrative-territorial objects approved by the authorized state body carrying out state regulation in the field of technical regulation.

     3. the tax base for such an object is the cost of a warehouse in an apartment building and used for personal purposes, a cold annex to a residential building, economic (service) construction, basement, basement, garage, parking space determined by the state corporation "government for citizens" as of January 1 of each year following the reporting year, which is calculated by the following formula:

     K = K B x S X K Fiz x k MCI. ozg X K aim, here:

     K – value for tax purposes;

     K B-the base cost of one square meter, determined in the following amount from the base cost established by Paragraph 2 of this article:

     warehouse in an apartment building and used for personal purposes, cold annexes of a residential building, economic (service) construction, basement – 25 percent,

     by place of garage, parking – 15 percent;

     S – the total area of the cold annex to the residential building, economic (service) construction, basement, garage, expressed in square meters,

     Fiz k-the coefficient of physical wear and tear established in accordance with the procedure defined by paragraph 4 of this article;

     K MCI. ozg-the coefficient of change in the monthly calculation Index determined in accordance with the procedure established by paragraph 7 of this article;

     Aim k – the zoning coefficient established in accordance with the procedure defined by paragraph 6 of this article.

     4. the coefficient of physical wear and tear of Housing and dacha construction is determined taking into account the depreciation rates and the period of effective use according to the formula:

     K Fiz = 1-t Fiz, where:

     T Fiz – physical wear and tear of housing, country house construction.  

     Physical wear is determined by the formula:  

     T Fiz = (t Baz - t transfer) x n amort / 100, where:  

     T Baz-the year in which the tax is recorded;

     T issuance – the year of commissioning of the taxable object;  

     N amort-depreciation rate.

     When determining the physical depreciation of a building based on its characteristics, the following depreciation rates are applied:

Stone, especially complex, brick with a wall thickness of more than 2.5 bricks or brick with a reinforced concrete or metal frame, coatings of reinforced concrete and concrete buildings; walls of large panels, coatings of reinforced concrete buildings

Brick with a wall thickness of 1.5-2.5 bricks, reinforced concrete, concrete or wooden buildings with coatings; large-block walls, reinforced concrete buildings with coatings

Buildings with light brick walls, monolithic slag-concrete, light slag-blocks, shellstones, reinforced concrete or concrete coatings; walls with light brick masonry, monolithic slag-concrete, small slag-block buildings

Buildings made of mixed, sawn timber or with paving stone walls

Buildings made of Slate, collapsible-SHIELD, cast frame, forged from clay, thatched 

Reed frame and other simplified buildings

     If the physical wear of stone or support panels of a residential building, dacha construction exceeds 70 percent, and the wear of other materials exceeds 65 percent, then the coefficient of physical wear is assumed to be equal to 0.2.

   5. the coefficient of physical wear (K funcc), which takes into account changes in the requirements for the quality of Housing and dacha construction, is calculated by the formula:

     K funcz = K layer X K angle. X K wall. mat X K Abat. X K warm up, here:

     Floor k-a coefficient that takes into account the change in the base value depending on the floor of the dwelling;

     Angle k-a coefficient that takes into account the location of the dwelling on the plots in the corner of the building;

     K wall.mat – coefficient taking into account the material of the walls;

     K Abat. - coefficient taking into account the level of improvement of a residential building, dacha construction and its provision with engineering and technical devices;

     Heating K is a coefficient that takes into account the type of heating.

     Depending on the layer, the following correction factors of the layer are applied(layer K): 

     For apartment buildings with a height of no more than three floors, the floor coefficient for any floor is taken as equal to 1.

     Depending on the location of the dwelling in the corner of the building, the following correction factors (angles) are used:

     When providing a residential building, dacha construction with all relevant engineering systems and technical devices, the correction factor of improvement (K Abat) is taken as equal to 1.  

     In the absence of engineering systems and technical devices (Water Supply, Sewerage, other types of improvement) that create regulatory or comfortable conditions for the residence (life), stay of people, k Abat is taken as equal to 0.8.  

     Depending on the type of heating, the following correction factors of heating (heating K) are used: 

     6.the coefficient of zoning, taking into account the location of the object of taxation in the locality (K aim.) local executive bodies shall approve such a coefficient in accordance with the methodology for calculating the zoning coefficient no later than December 1 of the year preceding the year of introduction and shall enter into force from January 1 of the year following the year of its approval.

     The approved zoning coefficients are subject to official publication.

     The methodology for calculating the zoning coefficient is approved by the authorized state body, determined by the decision of the Government of the Republic of Kazakhstan from among the central state bodies.

     7.coefficient of change of the monthly calculation index (hereinafter referred to as MCI. ozg) is determined by the following formula:

     K MCI. ozg = AG. "I'm sorry," he said. ,  

     here:

     AG. MCI-a monthly calculation index established by the law on the Republican budget and effective as of January 1 of the corresponding financial year;

     MCI is a monthly calculation index established by the law on the Republican budget and effective as of January 1 of the previous financial year.

     8.in the case of a cold annex, economic (service) construction, basement, garage of a residential building, the tax base is determined by the state corporation "government for citizens" as the total cost of such objects of Taxation, calculated in accordance with this article.

     9.if one individual is a taxpayer for several objects of taxation, the tax base is calculated for each object separately.

     10.the tax base is the area of the land plot and (or) land share for land plots specified in subitem 2) of Article 528 of this code.

     Warning. Article 529 as amended-RK dated 28.12.2018 No. 210 - VI (effective from 01.01.2020); dated 27.12.2019 No. 291-VI (effective after ten calendar days after the date of its first official publication); dated 10.12.2020 No. 382-VI (effective from 01.01.2020); dated 20.12.2021 No. 85-VII (effective from 01.01.2022); 21.12.2022 by laws No. 165-VII (effective from 01.01.2024).  

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