Article 16. Agricultural cooperative The Tax Code of the Republic of Kazakhstan

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1. An agricultural cooperative is a legal entity established in accordance with the legislation of the Republic of Kazakhstan on agricultural cooperatives, engaged in one and (or) several types of activities.:

1) production of agricultural products (with the exception of excisable products) and their sale;

2) harvesting, storage and sale of agricultural products produced by members of such a cooperative;

3) processing of agricultural products (with the exception of excisable ones) of own production and (or) produced by members of such a cooperative, as well as the sale of products obtained as a result of such processing;

4) performing works and services for the members of such a cooperative for the production and processing of agricultural products of their own production, including ancillary work and services;

5) sale of goods to the members of such a cooperative for the production and processing of agricultural products of their own production.

The list of goods, works and services provided for in subparagraphs 4) and 5) of part one of this paragraph is approved by the authorized body in the field of development of the agro-industrial complex in coordination with the central authorized body for state planning.

2. The provisions of this Code provided for agricultural cooperatives are applied in the presence of land plots on the rights of private ownership and (or) land use (including the right of secondary land use).

The requirement of the first part of this paragraph does not apply to agricultural cooperatives engaged in the production of bee products, as well as the processing and sale of these products of their own production.

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

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From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.

Article 16. Representation in tax relations regulated by this Code of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. A taxpayer (tax agent) has the right to participate in relations regulated by the tax legislation of the Republic of Kazakhstan through a legal or authorized representative, unless otherwise provided for in this paragraph.

The provision of this paragraph does not apply in the case of submission of:

1) value-added tax reporting by a taxpayer who has been removed from the registration register for value-added tax by a decision of the tax authority in accordance with paragraph 4 of Article 85 of this Code;

2) a tax application for registration for value added tax.

2. The legal representative of a taxpayer (tax agent) is a person authorized to represent the taxpayer (tax agent) in accordance with the laws of the Republic of Kazakhstan.

3. An authorized representative of a taxpayer (tax agent) is a natural or legal person authorized by the taxpayer (tax agent) to represent his interests in relations with tax authorities and other participants in relations regulated by the tax legislation of the Republic of Kazakhstan.

An authorized representative of a taxpayer (tax agent), an individual, including an individual entrepreneur, acts on the basis of a notarized or equivalent power of attorney issued in accordance with the civil legislation of the Republic of Kazakhstan, which specifies the relevant powers of the representative.

An electronic taxpayer has the right to identify an authorized representative by completing an electronic document of the taxpayer through the web application of the tax authorities, which specifies the relevant powers of the representative.

The authorized representative of a taxpayer (tax agent) - a legal entity or its structural subdivision acts on the basis of constituent documents and (or) a power of attorney issued in accordance with the civil legislation of the Republic of Kazakhstan, which specifies the relevant powers of the representative.

4. The personal participation of a taxpayer (tax agent) in relations regulated by the tax legislation of the Republic of Kazakhstan does not deprive him of the right to have a representative, just as the participation of a representative does not deprive the taxpayer (tax agent) of the right to personal participation in these relations.

5. Actions (inaction) of an authorized representative of a taxpayer (tax agent) committed on behalf of a taxpayer (tax agent) are recognized as actions (inaction) of a taxpayer (tax agent).

6. Actions (inaction) of the legal representative of an individual committed on behalf of this individual are recognized as actions (inaction) of the legal representative of an individual.

The footnote. Article 16 as amended by the Law of the Republic of Kazakhstan dated December 21, 2022 No. 165-VII (effective from 01.01.2024).

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