Article 538. Object of taxation tax code of the Republic of Kazakhstan

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 1. the object to be excised is:

 1) the following operations carried out by the excisable goods issued by the excise payer himself and (or) produced and (or) poured into the container:

 Sale of excisable goods, except for the import of excisable goods for which payment was made in accordance with the customs legislation of the Republic of Kazakhstan, as well as in the presence of an agreement on industrial assembly;

 transfer of excisable goods for processing on a transfer basis;

 transfer, including transfer of excisable goods, which are products of processing of excisable raw materials and materials;

 contribution to the authorized capital;

 use of excisable goods when paying for excisable goods in kind, except in cases of transfer of excisable goods in kind to account for the payment of mineral extraction tax, rent tax for export;

 shipment of excisable goods carried out by the manufacturer to its structural divisions;

 use of excisable goods produced and (or) produced and (or) poured into containers by the manufacturer for its own production needs and for its own production of excisable goods;

 displacement of excisable goods from the address of production specified in the license, carried out by the manufacturer;

 2) wholesale of gasoline (except aviation gasoline), diesel fuel, gasokhol, benzanol, oil solvent, light hydrocarbon additives and environmental fuels;

 3) retail sale of gasoline (except aviation gasoline), diesel fuel, gasokhol, benzanol, oil solvent, light hydrocarbon additives and environmental fuels;

 4) sale of property mass, excisable goods seized and (or) left unoccupied, transferred to the state by right of inheritance and transferred to state ownership free of charge;

 5) damage, loss of excisable goods;

 6) import of excisable goods into the territory of the Republic of Kazakhstan;

 7) purchase in the territory of the Republic of Kazakhstan of excisable goods specified in subitem 10) of part one of Article 536 of this code.

 2.damage, loss of identification means, accounting and control marks shall be considered as the sale of excisable goods.

 3. the following are exempt from excise duty:

 1) export of excisable goods if they meet the requirements established by Article 545 of this code;

 2) ethyl alcohol and ethyl alcohol released to state health care organizations that have notified them of the start of their activities in accordance with the established procedure, within the quotas determined by the authorized state body for control over the production and turnover of alcoholic beverages;

 3) excisable goods specified in Paragraph 2 of Article 175 of this code, subject to re-marking with accounting and control marks of a new sample, if the excise duty for these goods was previously paid;

 4)alcohol-containing medical products registered as medicinal products in accordance with the legislation of the Republic of Kazakhstan (except balms);

 5) identification instruments adopted by the tax authorities on the basis of the act of write-off and disposal, withdrawn from circulation for the cause of malfunction, loss, damage;

 6) transfer of excisable goods specified in subitem 5) of Article 536 of this code, which are products of processing of raw materials and materials, including excisable, sold for export, if it meets the requirements established by Article 545 of this code.

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

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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 538. Procedure for calculating tax code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)

1.the calculation of the tax on gambling is made by applying to each object of taxation the corresponding tax rate determined by Article 535 of this code, unless otherwise established by Paragraph 2 of this article.

2.when the objects of taxation are put into operation before the 15th day of the month inclusive, gambling tax is calculated at a fixed rate, after the 15th day in the amount of 1/2 of the established rate.

If the objects of taxation are withdrawn before the 15th day of the month inclusive, the gambling tax is calculated in the amount of 1/2 of the established rate, after the 15th day at the established rate.

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