Article 531. Procedure for calculating and paying value added tax when exporting goods in the Eurasian Economic Union tax code of the Republic of Kazakhstan

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 1.in case of receipt in electronic form of an application for the import of goods and payment of indirect taxes from the tax authorities of the EAEU member states, whose taxpayers imported goods, the Tax Authority of the Republic of Kazakhstan sends a notification of receipt of such an application to the taxpayer of the Republic of Kazakhstan who exported the goods.

 The notification specified in this paragraph is sent within ten working days from the date of receipt of such an application.

 2. An application for the import of goods and payment of Indirect Taxes shall be submitted to the Tax Authority of the Republic of Kazakhstan in case of performance of works on the sale of goods during their export, processing of raw materials, in case of non-receipt in electronic form within one hundred and eighty calendar days from the date of circulation for the sale of services, the payer of Value Added Tax specified in subitem 1) of Item 1 of Article 521 of this code is obliged to pay tax within the period provided for in Article 506 of this code at the rate established by Item 1 of Article 503 of this code.

 The procedure for recording the amounts of Value Added Tax specified in this paragraph by the Tax Authority is established by the procedure for maintaining personal accounts.

 3.in case of untimely and incomplete payment of the amounts of Value Added Tax calculated in accordance with paragraph 2 of this article, the tax authority shall apply methods of ensuring the fulfillment of a tax obligation not fulfilled on time and measures of compulsory collection in accordance with the procedure established by this code.

 4.if an application for importation of goods and payment of indirect taxes is received by the Tax Authority of the Republic of Kazakhstan in electronic form after the expiration of the period provided for in Paragraph 2 of this article, the paid amounts of Value Added Tax are subject to offset and refund in accordance with articles 120, 121 and 122 of this code.

 At the same time, the paid amounts of the pen Alty recorded in accordance with paragraph 3 of this article are not subject to refund.

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

1. property tax of individuals, the tax base of which is determined in accordance with article 529 of this code, is calculated based on the value of the objects of taxation at the following rates:

2. basic tax rates for land occupied by the housing stock, including adjacent structures and structures (with the exception of adjacent plots), are set in the following amounts per square meter of area:

R / s №

Category of the locality

Basic tax rates for land occupied by the housing stock, including adjacent structures and structures (tenge)

At the same time, the categories of localities are established 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. land plots near the House are subject to taxation at the following basic tax rates:

1) for cities of Republican significance, the capital and cities of regional significance:

With an area of up to 1000 square meters inclusive – 0.20 tenge per 1 square meter;

For an area of more than 1000 square meters – 6.00 tenge per 1 square meter.

By decision of local representative bodies, tax rates for land plots over 1000 square meters can be reduced from 6.00 tenge to 0.20 tenge per 1 square meter;

2) for other localities:

With an area of up to 5000 square meters inclusive – 0.20 tenge per 1 square meter;

For an area of more than 5000 square meters – 1.00 tenge per 1 square meter.

By the decision of local representative bodies, tax rates for land plots over 5000 square meters can be reduced from 1.00 tenge to 0.20 tenge per 1 square meter.

A part of a land plot belonging to the land of localities, intended for the maintenance of a residential building (residential building) and not occupied by a residential building (residential building), including adjacent structures and structures, is considered a land plot near the House.

4. basic tax rates on agricultural land, as well as on land of localities granted to individuals for the maintenance of their own home (subsidiary) economy, gardening and summer cottage construction, including land occupied by relevant structures, shall be calculated in the following amounts:

1) with an area of up to 0.50 hectares inclusive – 20 tenge for 0.01 hectares;

2) for an area of more than 0.50 hectares – in the amount of 100 tenge per 0.01 hectares.

5.local representative bodies have the right to reduce or increase the basic tax rates on land occupied by the housing fund, including structures and structures under it, by no more than 50 percent of the basic land tax rates 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 reduce or increase rates individually for individual taxpayers.

Such a decision on reducing or increasing rates is made by the local representative body no later than December 1 of the year preceding the year in which it was introduced and comes into force from January 1 of the year following the year in which it was adopted.

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

Warning. Article 531 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 21.12.2022 No. 165-VII (effective from 01.01.2024).

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