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Article 15. An organization operating in the social sphere of the Tax Code of the Republic of Kazakhstan

АMANAT партиясы және Заң және Құқық адвокаттық кеңсесінің серіктестігі аясында елге тегін заң көмегі көрсетілді

Article 15. An organization operating in the social sphere of the Tax Code of the Republic of Kazakhstan

      1. A legal entity carrying out one or more types of social sphere activities specified in paragraph 2 of this article, the income from which, taking into account the income provided for in paragraph 3 of this article, is at least 90 percent of the total annual income, shall be recognized as an organization carrying out activities in the social sphere. 

     2. Social activities include the following types of activities: 

     1) provision of medical services, including those provided in a complex, in accordance with the legislation of the Republic of Kazakhstan by a healthcare entity licensed for medical activity; 

     2) provision of educational services: 

     carried out under licenses to engage in educational activities; 

     preschool education and training; 

     additional education provided by an educational organization licensed to engage in educational activities; 

     3) scientific and (or) scientific and technical activities (including conducting scientific research, using, including selling, intellectual property objects) carried out by subjects of scientific and (or) scientific and technical activities accredited by the authorized body in the field of science. 

     The income specified in the first part of this subparagraph also includes the income of subjects of scientific and (or) scientific and technical activities accredited by the authorized body in the field of science in the form of financing for the establishment of research centers at research universities.; 

      4) activities in the field of sports;  

     5) cultural activities carried out by cultural organizations; 

     6) provision of services for the preservation of historical and cultural heritage sites listed in the State List of Historical and Cultural Monuments in accordance with the legislation of the Republic of Kazakhstan (except for the dissemination of information and propaganda); 

     7) providing assistance to persons (families) recognized as needing special social services; 

     8) Library services; 

     9) activities of autonomous educational organizations: 

     according to the following levels of education established by the laws of the Republic of Kazakhstan: primary school (including preschool education and training), secondary school, high school, post-secondary education, higher education, postgraduate education; 

     for additional education; 

     scientific and technical, innovative, scientific and research activities (including fundamental and applied scientific research). 

      3. For the purposes of applying paragraph 1 of this article, the following types of income are also taken into account: 

     1) income in the form of gratuitously received property (including charitable and sponsorship assistance); 

     2) entrance fees, membership fees and other income on a gratuitous and non-refundable basis from the founder, participant, member; 

     3) deposit fees; 

     4) excess of the amount of the positive exchange rate difference over the amount of the negative exchange rate difference. 

     4. Organizations that carry out activities in the social sphere do not include organizations that receive income from activities related to the production and sale of excisable goods.  

 

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

President    

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 15. Ensuring and protecting the rights of a taxpayer (tax agent) of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

     1. A taxpayer (tax agent) is guaranteed the protection of his rights and legitimate interests.

     2. The rights and legitimate interests of a taxpayer (tax agent) are protected in accordance with the procedure established by this Code and other laws of the Republic of Kazakhstan.

     3. Tax authorities, their officials and employees are prohibited from requiring taxpayers to perform duties not provided for by the tax legislation of the Republic of Kazakhstan.

 

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