Article 9. Concepts related to the gratuitous transfer of property The Tax Code of the Republic of Kazakhstan

Home / RLA / Article 9. Concepts related to the gratuitous transfer of property The Tax Code of the Republic of Kazakhstan

Concepts related to the gratuitous transfer of property:

1) grant – property provided free of charge to achieve certain goals (objectives):

states, governments of States – the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, individuals, as well as legal entities;

international and state organizations, foreign and Kazakhstani non–governmental public organizations and foundations, whose activities are charitable and (or) international in nature and do not contradict the Constitution of the Republic of Kazakhstan, included in the list established by the Government of the Republic of Kazakhstan on the conclusions of state bodies - the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, individuals, as well as legal entities;

foreigners and stateless persons – to the Republic of Kazakhstan and the Government of the Republic of Kazakhstan;

2) humanitarian aid – property provided free of charge to the Republic of Kazakhstan in the form of food, consumer goods, machinery, equipment, medicines and medical products, and other property sent from foreign countries and international organizations to improve the living conditions of the population, as well as to prevent and eliminate social emergencies, natural and man-made nature, distributed by the Government of the Republic of Kazakhstan through authorized organizations;

3) sponsorship – property provided free of charge for the purpose of disseminating information about the person providing this assistance:

individuals in the form of financial (other than social) support for participation in competitions, contests, exhibitions, screenings and the development of creative, scientific, scientific-technical, inventive activities, improving the level of education and sports skills;

to non-profit organizations for the implementation of their statutory goals;

4) social support for an individual is the gratuitous transfer by a tax agent of property for a year within 647 times the monthly calculation index effective at the beginning of the relevant financial year to an individual classified as a separate category of such persons entitled to social protection in accordance with the legislation of the Republic of Kazakhstan.

The list of certain categories of individuals provided for in part one of this subparagraph is approved by the central authorized body for state planning in coordination with the authorized body and the central executive body in the field of social protection of the population.;

5) charitable assistance – property provided free of charge:

in the form of sponsorship;

in the form of social support for an individual;

to an individual who suffered as a result of an emergency;

a non-profit organization in order to support its statutory activities;

organizations operating in the social sphere;

a specialized organization of persons with disabilities in accordance with the Social Code of the Republic of Kazakhstan.

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

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Republic of Kazakhstan

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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 9. The principle of unity of the tax system of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

The tax system of the Republic of Kazakhstan is unified throughout the territory of the Republic of Kazakhstan with respect to all taxpayers (tax agents).

On taxes and other mandatory payments to the budget (Tax Code) On Customs Regulation On Subsoil and Subsurface Use Administrative Procedural and Procedural On the Health of the People and the Healthcare System Ecological Social Commentary Article Civil Procedural Civil Code of Criminal Procedure Criminal Regulatory Decision of the Supreme Court